Course unit title

Islamic Financial Accounting

Course unit code

: AKI201

Type of course unit (compulsory, optional)

Compulsory

Level of course units (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

 4

Number of ECTS credits allocated

  

Name of lecturer(s)

Course coordinator: Noven Suprayogi, SE, M.Si, Ak, CA, SAS

Lecturers:

1. Dina Fitrisia Septiarini, SE, MM, Ak, CIFP, SAS

2. Dian Filianti, SE, M.Acc

3. Vicky Vendy, S. Ak, M. ACC

Learning outcomes of the course unit

Students can find out the difference between Islamic accounting and conventional accounting, can record Islamic financial transactions, and can compile simple Islamic financial reports for a sharia entity.

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

face-to-face, distance learning

Prerequisites and co-requisites (if applicable)

 AKK101,

EKS208 (Fiqh Muamalah)

Course content

This course will discuss starting from the basic concepts of Islamic accounting, the basic concepts of Islamic financial reports and techniques for recording basic Islamic financial transactions, as well as techniques for compiling simple Islamic financial reports in accordance with the applicable Islamic financial accounting standards (PSAK Sharia).

Recommended or required

reading and other learning resources/tools
  • Sharia Financial Accounting Standards, Indonesian Accountants Association, 2020
  • Sharia Financial Accounting Module, Indonesian Accountants Association, 2020
  • Sharia Financial Accounting in Indonesia 5th Edition, Sri Nurhayati and Wasilah, Salemba Empat, 2019
  • Islamic Accounting, Cristoper Napier & Roszaini Hanifah, EE, 2011

· An Introduction to Islamic Accounting Theory and Practice, Abdul Rahim Abdul Rahman, CERT, 2010

Planned learning activities and teaching methods

Asynchronous, Synchronous, Flipped Classroom , Case Based Learning

Language of instruction

Indonesian

Assessment methods and criteria

Assignments, Quiz, Final Project