Islamic Bank Accounting Course unit titles Islamic Bank Accounting Course unit code AKI601 Type of course unit (compulsory, optional) Optional Level of course units (according to EQF: first cycle Bachelor, second cycle Master) Master Program of Islamic Economics Year of study when the course unit is delivered (if applicable) Second year Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 3 credits (4.8 ECTS) Name of lecturer(s) Prof. Dian Agustia, SE, M.Si, Ak Noven Suprayogi, SE., M.Sc., Ak. Dina Fitrisia Septiarini, SE., MM., Ak. Learning outcomes of the course unit After finishing the course, students are expected to be able to examine the concepts of accounting and financial statements from an Islamic perspective, to be able to compare the different paradigms of Islamic accounting with conventional accounting, and to be able to formulate patterns of accounting policies in Islamic banking in accordance with Bahasa Islamic banking accounting guidelines and Islamic accounting standards. valid in Indonesia Mode of delivery (face-to-face, distance learning) face-to-face, distance learning Prerequisites and co-requisites (if applicable) --- Course content The Islamic Bank Accounting course learns about Islamic views in accounting, accounting concepts and financial statements in Islam, Islamic accounting and ethics, accounting standards for Islamic banks, accounting for zakat transactions, distribution and collection of funds in Islamic banks, investment accounting in Islamic banks, and socio-economic reports for Islamic banks, harmonization of Islamic bank accounting, and implementation of audits in Islamic banks. Recommended or required reading and other learning resources/tools Standar Akuntansi Keuangan Syariah, Ikatan Akuntan Indonesia, 2020 Kerangka Teori dan Tujuan Akuntansi Syariah, Sofyan Harahap, Pustaka Quantum, 2008 Akuntansi Syariah: Perspektif, Metodologi, dan Teori, Iwan Triyuwono, Raja Grafindo, 2006 Planned learning activities and teaching methods Interactive lectures and case discussions Language of instructions Bahasa, English Assessment methods and criteria Post test Review according to the meeting topic