Islamic Accounting Theory

Course unit title

Islamic Accounting Theory

Course unit code

AKI202

Type of course unit (compulsory, optional)

Optional

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

 5

Number of ECTS credits allocated

4.8

Name of lecturer(s)

Course Coordinator:

Noven Suprayogi, SE., M.Si., Ak.

Lecturer Team:

Dina Fitrisia Septiarini, SE., MM., Ak.

Dian Filianti, SE., M.Acc.

Vicky Vendy, S.Ak., M.Ak.

Learning outcomes of the course unit

Students can critically analyze various theories and concepts of Islamic accounting on their implications and present critical ideas on existing Islamic accounting practices in the form of short scientific articles.

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

face-to-face, distance learning

Prerequisites and co-requisites (if applicable)

AKI201

Course content

This course provides students with knowledge about the theoretical and conceptual foundations of sharia accounting.

Recommended or required

reading and other learning resources/tools

Islamic Accounting, Christopher Napier et al

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

Accounting Theory, Vernon Kam

Theoretical Framework & Objectives of Sharia Accounting, Sofyan S Harahap

Sharia Accounting, Perspective, Methodology and Theory, Iwan Triyuwono

Accounting Theory, Rosjidi

Principles of Islamic Accounting, Nabil Baydoun et al

Planned learning activities and teaching methods

Blended learning: Collaborative learning, Classical lectures, discussions

Language of instruction

Indonesian

Assessment methods and criteria

Scientific articles, quizzes, discussions, presentations, activities, posttest