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All Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Indonesian Journal of Applied Accounting and Finance
Basyirah Ainun
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Religion Economics, Econometrics & Finance

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INTEGRASI KODE ETIK AKUNTAN SYARIAH INTERNASIONAL DI INDONESIA, MUNGKINKAH? Andriani; Mirnasari; Basyirah Ainun; Mochammad Arif Budiman
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 8 No 2 (2023): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.8.2.2023.1-16

Abstract

The aim of this research is to determine the feasibility of integrating the AAOIFI V-1998 code of ethics for accountants in Indonesia by looking at the basic similarities and differences between the AAOIFI and IAI code of ethics for accountants. The research was carried out through reviewing the AAOIFI and IAI ethical code standards and distributing questionnaires. Questions were adopted from the AAOIFI V-1998 code of ethics to determine respondents' perceptions. The research results show that the fundamental difference between the two codes of ethics lies in the principles of the code of ethics and the basis for its preparation. In general, respondents gave a positive perception of the statement on the principles of the AAOIFI code of ethics. The AAOIFI V-1998 code of ethics can be said to be quite feasible to be integrated into the code of ethics for accountants in Indonesia. Abstrak Tujuan penelitian ini untuk mengetahui fisibilitas atas pengintegrasian kode etik AAOIFI V-1998 bagi akuntan di Indonesia dengan melihat persamaan dan perbedaan mendasar dari kode etik akuntan AAOIFI dan IAI. Penelitian dilakukan melalui penelaahan terhadap standar kode etik AAOIFI dan IAI serta penyebaran kuesioner. Pertanyaan diadopsi dari kode etik AAOIFI V-1998 untuk mengetahui persepsi responden. Hasil penelitian menunjukkan perbedaan mendasar kedua kode etik terletak pada prinsip kode etik dan landasan penyusunan. Secara umum responden memberikan persepsi positif terhadap pernyataan atas prinsip kode etik AAOIFI. Kode etik AAOIFI V-1998 dapat dikatakan cukup fisibel untuk diintegrasikan ke dalam kode etik akuntan di Indonesia.
Akuntabilitas dan Transparansi Pengelolaan ZIS pada Badan Amil Zakat Nasional Provinsi Kalimantan Selatan Berliana Maharani; Basyirah Ainun; Budiman, Mochammad Arif; Mahyuni
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.2576

Abstract

The low level of public trust in zakat management institutions has resulted in suboptimal zakat collection. One of the efforts to enhance public trust in zakat institutions is the implementation of a robust accounting system in zakat fund management. Proper accounting management is expected to enable zakat management organizations (OPZ) to manage zakat more effectively, efficiently, transparently, and accountably. This study employs a descriptive method with a qualitative approach to analyze the level of accountability and transparency in the National Zakat Agency (BAZNAS) of South Kalimantan Province. Data collection techniques include interviews and secondary data obtained from BAZNAS South Kalimantan Province. The findings indicate that BAZNAS South Kalimantan Province has demonstrated accountability and transparency in financial reporting, providing information related to activities and programs, auditing financial reports, preparing financial statements in accordance with applicable sharia accounting standards, and utilizing information technology in managing Zakat, Infaq, and Sadaqah (ZIS) funds. Additionally, the agency has consistently submitted accountability reports to the Governor, the Ministry of Religious Affairs, and the BAZNAS of the Republic of Indonesia.
HAMBATAN-HAMBATAN PENERAPAN ISAK 335 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA MASJID AT-TAQWA BANJARMASIN Mahyuni; Basyirah Ainun; Manik Mutiara Sadewa; Lusiana Handayani
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15450

Abstract

As a non-profit organization, the At-Taqwa Banjarmasin mosque administrators are required to prepare and present financial reports in accordance with ISAK 335. However, in reality, until now, the At-Taqwa Banjarmasin Mosque administrators have not been able to prepare and present financial reports in accordance with ISAK 335. This study was conducted using an interview method conducted with the administrators and congregation of the At-Taqwa Banjarmasin Mosque to find various obstacles faced by the mosque administrators in implementing ISAK 335. From the results of the interviews, various obstacles were found faced by the At-Taqwa Mosque administrators in implementing ISAK 335 for the preparation and presentation of mosque financial reports, including the lack of understanding of the mosque administrators regarding the transparency of the presentation of mosque financial reports, limited information known to the mosque administrators regarding the existence of accounting standards that must be applied in the preparation of mosque financial reports, the lack of understanding of the mosque administrators regarding the accountability of financial reports, and the absence of administrators who handle mosque finances who have an Accounting Education background. It is also known that there is no demand from the mosque congregation for the mosque administrators to prepare and present financial reports. mosque according to ISAK 335, resulting in the mosque administrators feeling no need to prepare financial reports in accordance with ISAK 335.
Co-Authors Andriani Anwar Berliana Maharani Lusiana Handayani Mahyuni Manik Mutiara Sadewa MIRNASARI Mochammad Arif Budiman