Course unit title

Accounting for Islamic Banking

Course unit code

AKA303

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

 6

Number of ECTS credits allocated

 4.8

Name of lecturer(s)

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

Dina Fitrisia Septiarini, SE, MM, 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. Accounting for Banking Transactions in Rupiah Currency. Edition 3. UPP STIM YKPN: Yogyakarta.
  • PSAK No. 50, 55, and 60.

· Indonesian Sharia Banking Accounting Guidelines 2013.

Planned learning activities and teaching methods

Collaborative Learning

Language of instruction

Language

Assessment methods and criteria

Mid Test, Final Test, Quiz, and Assignments