Accounting for Islamic Non-Business Entities

Course unit title

Accounting for Islamic Non-Business Entities

Course unit code

AKA305

Type of course unit (compulsory, optional)

Optional

Level of course unit (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, M.M, Ak, CIFP, SAS

Dian Filianti, SE, M.Acc

Vicky Vendy, S.Ak, M.ACC

Learning outcomes of the course unit

Students are able to compile transactions and financial statements of Islamic non-profit entities in accordance with the applicable standard and PSAK

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

Face-to-face, distance learning

Prerequisites and co-requisites (if applicable)

 AKI202

Course content

This course discusses the characteristics of non-profit entities, the concept of reporting Islamic non-profit entities, as well as transactions and preparation of financial statements of Islamic non-profit entities

Recommended or required

reading and other learning resources/tools

·        PSAK No.45

·        PSAK Syariah No.101

Planned learning activities and teaching methods

Collaborative Learning

Language of instruction

Bahasa

Assessment methods and criteria

Mid Test, Final Test, Assignments, Soft Skill, and Class Participation