Course unit title

Islamic Accounting

Course unit code

EKS801

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to EQF: first cycle Bachelor, second cycle Master)

Third cycle Doctoral

Year of study when the course unit is delivered (if applicable)

Year 2

Semester/trimester when the course unit is delivered

2

Number of credits allocated

3.2

Name of lecturer(s)
  1. Prof. Dr. Tjiptohadi Sawarjuwono
  2. Prof. Dr. Hj. Sri Iswati

Learning outcomes of the course unit

After studying this course, students are expected to be able to compare Islamic Economics and Conventional Economics, and to be able to reconstruct Economics which integrates Islamic principles in economics to achieve prosperity and prosperity / inner and outer happiness.

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

Face to face

Prerequisites and co-requisites (if applicable)

-

Course content

This course is designed to equip students with the basics/principles or norms as well as the motivations that underlie the realization of Islamic economic behavior in the context of allocating, producing, and distributing economic resources efficiently in a balance between fulfilling human needs and optimally preserving the environment, towards the formation of sakinah, mawaddah, warahmah families in civil society.

Recommended or required

reading and other learning resources/tools
  1. Wiroso. 2011. Sharia Transaction Accounting. Indonesian Accounting Association.
  2. Sri Nurhayati and Wasilah. 2008. Sharia Accounting in Indonesia, Salemba Empat, Jakarta
  3. Bank Indonesia, 2004, Indonesian Sharia Banking Accounting Guidelines (PAPSI)

Planned learning activities and teaching methods

Lecturer, Discussion

Language of instruction

Language and English

Assessment methods and criteria

Written exams