Course unit titles

Islamic Bank Accounting

Course unit code

AKI601

Type of course unit (compulsory, optional)

Optional

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

Master Program of Islamic Economics

Year of study when the course unit is delivered

(if applicable)

Second year

Semester/trimester when the course unit is delivered

3rd semester

Number of ECTS credits allocated

3 credits (4.8 ECTS)

Name of lecturer(s)
  1. Prof. Dian Agustia, SE, M.Si, Ak
  2. Noven Suprayogi, SE., M.Sc., Ak.
  3. Dina Fitrisia Septiarini, SE., MM., Ak.

Learning outcomes of the course unit

After finishing the course, students are expected to be able to examine the concepts of accounting and financial statements from an Islamic perspective, to be able to compare the different paradigms of Islamic accounting with conventional accounting, and to be able to formulate patterns of accounting policies in Islamic banking in accordance with Islamic banking accounting guidelines and Islamic accounting standards. valid in Indonesia

Mode of delivery (face-to-face, distance learning)

face-to-face, distance learning

Prerequisites and co-requisites (if applicable)

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Course content

The Islamic Bank Accounting course learns about Islamic views in accounting, accounting concepts and financial statements in Islam, Islamic accounting and ethics, accounting standards for Islamic banks, accounting for zakat transactions, distribution and collection of funds in Islamic banks, investment accounting in Islamic banks , and socio-economic reports for Islamic banks, harmonization of Islamic bank accounting, and implementation of audits in Islamic banks.

Recommended or required

reading and other learning resources/tools
  1. Sharia Financial Accounting Standards, Indonesian Accountants Association, 2020
  2.  Theoretical Framework and Objectives of Sharia Accounting, Sofyan Harahap, Quantum Library, 2008
  3.  Sharia Accounting: Perspective, Methodology, and Theory, Iwan Triyuwono, Raja Grafindo, 2006

Planned learning activities and teaching methods

Interactive lectures and case discussions 

Language of instructions

English

Assessment methods and criteria
  • Post test 
  • Review according to the meeting topic