Shariah Audit Course unit title Shariah Audit Course unit code AKA305 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Year of study when the course unit is delivered (if applicable) Semester/trimester when the course unit is delivered 6 Number of ECTS credits allocated 4.8 Name of lecturer(s) Noven Suprayogi, SE, M.Si, Ak, CA, SAS Dina Fitrisia Septiarini, SE, M.M, Ak, CIFP, SAS Dian Filianti, SE, M.Acc Vicky Vendy, S.Ak, M.ACC Learning outcomes of the course unit Students are able to prepare planning documents for sharia compliance audits in sharia financial institutions in accordance standards set by AAOIFI and related regulations Mode of delivery (face-to-face, distance learning) Face-to-face, distance learning Prerequisites and co-requisites (if applicable) AKI202 Course content This course discusses the basic principles of auditing, the basics concepts of sharia compliance auditing, sharia compliance audit planning documents, and technical implementation and reporting of sharia compliance audits in sharia financial institutions Recommended or required reading and other learning resources/tools · Ahcene Lahsasna. Shariah Audit in Islamic Finance · Shariah Audit in Islamic Finance, Ahcene Lahsasna, IBFIM, 2016 · Shariah Non-Compliance Risk Management and Legal Documentation in Islamic Finance, Ahcene Lahsasna, 2014 Planned learning activities and teaching methods Collaborative Learning Language of instruction Bahasa Assessment methods and criteria Mid Test, Final Test, Assignments, Soft Skill, and Class Participation
Accounting for Islamic Non-Business Entities Course unit title Accounting for Islamic Non-Business Entities Course unit code AKA305 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Year of study when the course unit is delivered (if applicable) Semester/trimester when the course unit is delivered 6 Number of ECTS credits allocated 4.8 Name of lecturer(s) Noven Suprayogi, SE, M.Si, Ak, CA, SAS Dina Fitrisia Septiarini, SE, M.M, Ak, CIFP, SAS Dian Filianti, SE, M.Acc Vicky Vendy, S.Ak, M.ACC Learning outcomes of the course unit Students are able to compile transactions and financial statements of Islamic non-profit entities in accordance with the applicable standard and PSAK Mode of delivery (face-to-face, distance learning) Face-to-face, distance learning Prerequisites and co-requisites (if applicable) AKI202 Course content This course discusses the characteristics of non-profit entities, the concept of reporting Islamic non-profit entities, as well as transactions and preparation of financial statements of Islamic non-profit entities Recommended or required reading and other learning resources/tools · PSAK No.45 · PSAK Syariah No.101 Planned learning activities and teaching methods Collaborative Learning Language of instruction Bahasa Assessment methods and criteria Mid Test, Final Test, Assignments, Soft Skill, and Class Participation
Accounting for Islamic Insurance Course unit title Accounting for Islamic Insurance Course unit code AKA304 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Year of study when the course unit is delivered (if applicable) Semester/trimester when the course unit is delivered 6 Number of ECTS credits allocated 4.8 Name of lecturer(s) Noven Suprayogi, SE, M.Si, Ak, CA, SAS Dina Fitrisia Septiarini, SE, M.M, Ak, CIFP, SAS Dian Filianti, SE, M.Acc Vicky Vendy, S.Ak, M.ACC Learning outcomes of the course unit Students are able to compile transactions and financial statements of Islamic insurance institutions in accordance with the applicable PSAK Mode of delivery (face-to-face, distance learning) Face-to-face, distance learning Prerequisites and co-requisites (if applicable) AKI202 Course content This course discusses the concept of accounting for sharia insurance to the preparation of the financial statements of sharia insurance institutions Recommended or required reading and other learning resources/tools · PSAK Syariah No.108 Planned learning activities and teaching methods Collaborative Learning Language of instruction Bahasa Assessment methods and criteria Mid Test, Final Test, Assignments, Soft Skill, and Class Participation
Accounting for Zakat and Waqf Course unit title Accounting for Zakat and Waqf Course unit code AKA302 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Year of study when the course unit is delivered (if applicable) Semester/trimester when the course unit is delivered 6 Number of ECTS credits allocated 4.8 Name of lecturer(s) Noven Suprayogi, SE, M.Si, Ak, CA, SAS Dina Fitrisia Septiarini, SE, M.M, Ak, CIFP, SAS Dian Filianti, SE, M.Acc Vicky Vendy, S.Ak, M.ACC Learning outcomes of the course unit Students are able to compile transactions and financial statements of Zakat and Waqf institutions in accordance with the applicable PSAK Mode of delivery (face-to-face, distance learning) Face-to-face, distance learning Prerequisites and co-requisites (if applicable) AKI202 Course content This course discusses zakat and waqf management, accounting, and financial reporting at zakat and waqf institutions Recommended or required reading and other learning resources/tools Yunida Een Friyanti. Akuntansi Lembaga Zakat dan Wakaf Dodik Siswantoro. Pedoman Akuntansi Lembaga Zakat · PSAK Syariah No.109 Planned learning activities and teaching methods Collaborative Learning Language of instruction Bahasa Assessment methods and criteria Mid Test, Final Test, Quiz, and Assignments
Accounting for Islamic Microfinance Course unit title Accounting for Islamic Microfinance Course unit code AKA301 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Year of study when the course unit is delivered (if applicable) Semester/trimester when the course unit is delivered 6 Number of ECTS credits allocated 4.8 Name of lecturer(s) Noven Suprayogi, SE, M.Si, Ak, CA, SAS Dina Fitrisia Septiarini, SE, M.M, Ak, CIFP, SAS Dian Filianti, SE, M.Acc Vicky Vendy, S.Ak, M.ACC Learning outcomes of the course unit Students are able to compile transactions and financial statements of Islamic Microfinance institutions Mode of delivery (face-to-face, distance learning) Face-to-face, distance learning Prerequisites and co-requisites (if applicable) AKI202 Course content This course aims to provide knowledge and skills in the preparation of financial statements of Islamic financial institutions Recommended or required reading and other learning resources/tools Wiroso. 2014. Akuntansi Transaksi Syariah. Ikatan Akuntan Indonesia: Jakarta. · PSAK No. 101-110 Planned learning activities and teaching methods Collaborative Learning Language of instruction Bahasa Assessment methods and criteria Mid Test, Final Test, Quiz, and Assignments
Accounting for Islamic Banking Course unit title Accounting for Islamic Banking Course unit code AKA303 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Year of study when the course unit is delivered (if applicable) Semester/trimester when the course unit is delivered 6 Number of ECTS credits allocated 4.8 Name of lecturer(s) Noven Suprayogi, SE, M.Si, Ak, CA, SAS Dina Fitrisia Septiarini, SE, M.M, Ak, CIFP, SAS Dian Filianti, SE, M.Acc Annisa Febriana, SE., M.Si. Learning outcomes of the course unit Students are expected to be able to choose accounting treatment for operational transactions of Islamic banks in accordance with applicable guidelines in Indonesia Mode of delivery (face-to-face, distance learning) Face-to-face, distance learning Prerequisites and co-requisites (if applicable) AKI202 Course content This course aims to provide knowledge and skills in the preparation of financial statements of Islamic Banking institutions Recommended or required reading and other learning resources/tools Taswan. 2013. Akuntansi Perbankan Transaksi dalam Valuta Rupiah. Edisi 3. UPP STIM YKPN: Yogyakarta. PSAK No. 50, 55, dan 60. · Pedoman Akuntansi Perbankan Syariah Indonesia tahun 2013. Planned learning activities and teaching methods Collaborative Learning Language of instruction Bahasa Assessment methods and criteria Mid Test, Final Test, Quiz, and Assignments
Asset and Liability Management in Islamic Perspective Course unit title Asset and Liability Management in Islamic Perspective Course unit code MNK326 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Year of study when the course unit is delivered (if applicable) Semester/trimester when the course unit is delivered 6 Number of ECTS credits allocated 4.8 Name of lecturer(s) Nisful Laila, Dr, SE, M.Com Sulistya Rusgianto, SE, M.IF, Ph.D Bayu Arie Fianto, SE., MSc., PhD Lina Nugraha Rani, SE., MSEI Dr. Atina Shofawati, SE., M. Si Learning outcomes of the course unit Students can perform Asset and Liability Management (ALMA) calculations, administer ALMA, analyze Asset and Liability Committee (ALCO) reviews, and recommend and implement appropriate strategies to improve ALMA performance in Islamic banks (C4, A4, P4). Mode of delivery (face-to-face, distance learning) Face-to-face, distance learning Prerequisites and co-requisites (if applicable) MNK 322 Course content This course teaches the fundamental concepts of ALMA in Islamic banks, including the importance of implementing ALMA in Islamic banks, ALCO presentation techniques, pricing strategies in Islamic bank funding and financing products, and how to make recommendations and policies relating to ALMA. During the lectures, students' knowledge of ALMA practice in Islamic banks was tested through a case study and group presentation on the application of ALMA in Islamic banks in Indonesia. Recommended or required reading and other learning resources/tools Riyadi, S. (2004). Manajemen Aset dan Liabilitas Perbankan. Jakarta: LPFE-UI.. Sri Hayati , S.E., M.Si. Manajemen Asest dan Liabilitas untuk BPS dan Lembaga Keuangan Mikro Tektas, A., Ozkan‐Gunay, E. N., & Gunay, G. (2005). Asset and liability management in financial crisis. The Journal of Risk Finance. Abou-El-Sood, H., & El-Ansary, O. (2017). Asset-liability management in Islamic banks: evidence from emerging markets. Pacific Accounting Review. Asset and Liability Management (ALMA) from LPPI · Selected International Journal Planned learning activities and teaching methods Classical Lectures, group discussions, assignments, presentations Language of instruction Bahasa Assessment methods and criteria Mid Test, Final Test, Quiz, and Assignments
Islamic Financial Management for Islamic Micro Finance Course unit title Islamic Financial Management for Islamic Micro Finance Course unit code MNK325 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Year of study when the course unit is delivered (if applicable) Semester/trimester when the course unit is delivered 6 Number of ECTS credits allocated 4.8 Name of lecturer(s) Imron Mawardi, Dr., SP., M.Si. Muhamad Nafik H.R., Dr. SE.,M.Si. Bayu Arie Fianto, Phd. Sylva Alif Rusmita, SE, CIFP Learning outcomes of the course unit Students able to analyze and evaluate sharia microfinance management related to operating system, product, managerial, and empowerment in theory and its application. Mode of delivery (face-to-face, distance learning) Face-to-face, distance learning Prerequisites and co-requisites (if applicable) MNK 323 Course content This course provides comprehensive knowledge to students about Islamic microfinance management. This course will examine empowerment through microfinance institutions, operating systems, management, and evaluation of Islamic microfinance management in Indonesia and the world. Students are also given concepts (theories) about empowerment through sharia microfinance institutions and sharia microfinance management Recommended or required reading and other learning resources/tools Muhammad. 2009. Lembaga Keuangan Mikro Syariah. Yogyakarta: Graha Ilmu. Ridwan, Muhammad. 2006. Sistem dan Prosedur Pendirian Baitul Mal wat-Tamwil (BMT). Tangerang: Citra Media. Bank Indonesia. Lembaga Keuangan Mikro Syariah. Amalia, Euis. 2009. Keadilan Distributif dalam Ekonomi Islam, Penguatan Peran LKM dan UKM di Indonesia. Jakarta: Rajawali Press. · Imron Mawardi. 2018. Lembaga Keuangan Mikro Syariah Planned learning activities and teaching methods Collaborative learning Language of instruction Bahasa Assessment methods and criteria Mid Test, Final Test and Assignments
Islamic Financial Planning for Family Course unit title Islamic Financial Planning for Family Course unit code MNK324 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Year of study when the course unit is delivered (if applicable) Semester/trimester when the course unit is delivered 6 Number of ECTS credits allocated 4.8 Name of lecturer(s) Sulistya Rusgianto, S.E.,MIF Dr. Atina Shofawati, S.E., M.Si Dr. Nisful Laila, S.E., M. Com Puji Sucia Sukmaningrum, SE., CIFP Learning outcomes of the course unit Mastering the theoretical concepts of Islamic finance, Islamic portfolio, investment management principles, and the application of Islamic financial fiqh to be applied in the design and preparation of Islamic family planning models Mode of delivery (face-to-face, distance learning) Face-to-face, distance learning Prerequisites and co-requisites (if applicable) MNK 323 Course content Provide understanding and skills to apply Islamic financial management theory, Islamic investment, risk management, taxation and faraid and Mawaris and wealth management to design and develop integrated Islamic family financial planning Recommended or required reading and other learning resources/tools Luqyan Tamanni dan Murniati Mukhlisin, Sakinah Finance, 2013, Tinta Medina, Solo Luqyan Tamanni dan Murniati Mukhlisin, 7 Prinsip Pendapatan, 2020, Tazkia Press, Jakarta Ahamd Gozali, Habiskan Saja Gajimu!, 2013, Tranmedia Pustaka, Jakarta · Iman Supriyono, Financial Spiritual Quotient, SNF Consulting, Surabaya Planned learning activities and teaching methods Collaborative learning Language of instruction Bahasa Assessment methods and criteria Mid Test, Final Test and Assignments
Islamic Finance Product Development Course unit title Islamic Finance Product Development Course unit code MNK452 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Year of study when the course unit is delivered (if applicable) Semester/trimester when the course unit is delivered 6 Number of ECTS credits allocated 4.8 Name of lecturer(s) Imron Mawardi, Dr., SP., M.Si. Sunan Fanani S.Ag., M.Pd.I. Syifaul Qulub Dr. S.Ag.,MEI. Sylva Alif Rusmita, SE, CIFP Puji Sucia Sukmaningrum, SE, CIFP Atina Shofawati, Dr. SE, M.Si Learning outcomes of the course unit After studying this course, students are expected to be able to explain Islamic financial products in Indonesia and around the world and how to properly design Islamic financial products. Mode of delivery (face-to-face, distance learning) Face-to-face, distance learning Prerequisites and co-requisites (if applicable) MNK 323 Course content The Islamic Financial Product Development course is one of the Special Competency Courses that must be taken by students of the Islamic Economics Study Program at the Faculty of Economics and Business, Universitas Airlangga. This course will discuss the Islamic Financial System and its Development, formulation of contracts in Islamic financial products, Financial Fiqh, Maqashid Syariah, Akad, and Modification of Contracts in the Creation Regulations and Important Aspects in the Development of Islamic Financial Products. Recommended or required reading and other learning resources/tools Amir Syarifuddin. Ushul Fiqh I. Prenada. Jakarta Amir Syarifuddin. Ushul Fiqh II. Prenada. Jakarta Billah, Muhd. Ma’sum. 2003. Modern Financial Transaction Under Shari’ah. Petaling Jaya Malaysia: Ilmiah Publisher Sdn. Bhd. · Karim, Helmi. Fiqh Muamalah. Jakarta: RajaGrafindo Persada. 2002. Planned learning activities and teaching methods Collaborative learning Language of instruction Bahasa Assessment methods and criteria Mid Test, Final Test and Assignments
Economics and Management ZISWAF II Course unit title Economics and Management ZISWAF II Course unit code EKP318 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Year of study when the course unit is delivered (if applicable) Semester/trimester when the course unit is delivered 6 Number of ECTS credits allocated 4.8 Name of lecturer(s) Dr Tika Widiastuti Dr Sri Herianingrum Dr Mey Indri Hapsari Drs Suherman Rosyidi Denizar Abdurrahman Mi'raj, S. EI, M.SEI Learning outcomes of the course unit After studying this course, students are expected to understand Islamic teachings related to zakat, infaq, sadaqah and waqf, understand ZISWAF in macro and micro views, economic development, and understand ZISWAF in institutions management and regulations. Mode of delivery (face-to-face, distance learning) Face-to-face, distance learning Prerequisites and co-requisites (if applicable) EKT305; EKP316 Course content This course is a continuation of economics and management ZISWAF I, which provides students with the provision to study the economics of zakat, infaq, sadakah and waqf in the context of macro, micro, and economic development. Topics in this course include, for example: ZISWAF as tools of poverty alleviation, empowerment through ZISWAF, and Zakat and its macroeconomic influence and zakat development in Indonesia.. Recommended or required reading and other learning resources/tools Indonesia Zakat Development Report:Zakat dan Pemberdayaan/Harry Azar Azis,Tika Wdidiastuti, Imron Mawardi dkk .2017.Airlangga University Pers Belabes, Abderrazak. "The Limits of Indicators of Wealth and Poverty through the Prism of a Systemic Approach of Zakatable Assets." International Journal of Zakat 5.1 (2020): 1-14. Yusuf, Aliyu Olugbenga, Bello Yerima, and Grace Ape. "Evaluation of Development in Zakat Literature." International Journal of Zakat 5.1 (2020): 29-43. · Kidwai, Azim, and Mohamed El Mehdi Zidani. "A New Approach to Zakat Management for Unprecedented Times." International Journal of Zakat 5.1 (2020): 45-54 Planned learning activities and teaching methods Collaborative learning Language of instruction Bahasa Assessment methods and criteria Mid Test, Final Test and Assignments
Islamic Monetary Economics II Course unit title Islamic Monetary Economics II Course unit code MNK402 Type of course unit (compulsory, optional) optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Year of study when the course unit is delivered (if applicable) Semester/trimester when the course unit is delivered 6 Number of ECTS credits allocated 4.8 Name of lecturer(s) Prof Dr Raditya Sukmana,SE,MA Eko Fajar Cahyono,SE,ME Lina Nugraha Rani,SE,MSEI Denizar Abdurrahman Mi'raj, S.EI, M.SEI Learning outcomes of the course unit Students can analyze Islamic monetary with the real sector of a country Mode of delivery (face-to-face, distance learning) Face-to-face, distance learning Prerequisites and co-requisites (if applicable) EKM351, EKT305 Course content This Islamic Monetary Economics II will highlight the role of Islamic monetary in the real world. To begin, it is necessary to first consider the role of traditional monetary systems. Students must also be able to investigate current Islamic monetary issues. Recommended or required reading and other learning resources/tools Peie, Noraini, et al. "Can gold dinar replace fiat money as currency?" Journal of Emerging Economies and Islamic Research 5.3 (2017): 63-71. Santoso, Bedjo, Ahamed Kameel Mydin Meera, and Khaliq Ahmad. "Is Gold Dinar the Appropriate Money in Islam?" Journal of Islamic Finance 176.5872 (2017): 1-18. Ghazali, Mohd Fahmi, Hooi Hooi Lean, and Zakaria Bahari. "Sharia compliant gold investment in Malaysia: Hedge or safe haven?" Pacific-Basin Finance Journal 34 (2015): 192-204. Cheong, Calvin WH. "The Islamic gold dinar: a hedge against exchange rate volatility." Managerial Finance (2018). · Ibrahim, Mansor H. "Monetary dynamics and gold dinar: an empirical perspective." Journal of King Abdulaziz University: Islamic Economics 19.2 (2006). Planned learning activities and teaching methods Collaborative learning Language of instruction Bahasa Assessment methods and criteria Mid Test, Final Test and Assignments