THE DYNAMICS OF IMPLEMENTING SHARIA ACCOUNTING STANDARD IN SHARIA FINANCIAL INSTITUTION
Keywords:
Shariah Accounting Standards, Systematic Literature Review, Shariah Accounting Framework, Challenges of Shariah Accounting Standard.
Abstract
This study investigates the dynamics of Sharia Accounting Standards (SAS) implementation in Indonesian sharia-compliant financial institutions. The adoption of SAS is essential for ensuring consistency and transparency in financial reporting within the Islamic finance sector. However, the process faces several challenges, including differences in practitioners' understanding and expertise of Sharia accounting principles. To explore these dynamics, a systematic literature review was conducted, focusing on publications related to SAS and its application in Islamic finance. The results reveal that multiple factors influence the adoption of SAS. Technical issues, such as varying levels of comprehension and expertise among practitioners, hinder effective implementation. Furthermore, governance issues, stemming from different models of Shariah compliance across countries and varying stages of growth in the Islamic finance sector, add complexity. Additional challenges include the alignment with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards, conflicts between multiple accounting frameworks, and the lack of a unified accounting structure. The study also highlights the disparities in SAS application across Islamic financial institutions. Some institutions exhibit high levels of compliance and effective integration, while others struggle with the implementation. Factors such as inadequate human resources, differences in interpreting SAS, and the need for adjustments to accounting systems further complicate the process. The findings suggest that while the implementation of SAS faces significant challenges, regulatory support, enhanced education and training, and increased collaboration among sharia financial institutions can improve the effectiveness of Sharia-compliant financial reporting in Indonesia.
JEL Classification Codes: M4, M41, P43.
References
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AlQassar, A. B., & Ahmed, H. (2022). Regulatory regimes for Sharīʿah governance: A framework of assessment and analysis. Journal of Banking Regulation, 23(2), 139-154.
Avsar, Y., & Ozdemir, O. (2022). Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain. Turkish Journal of Islamic Economics, 9(1), 31–57.
Alqaraleh, M. H., Thuneibat, N. S. M., & Nour, A. I. (2020). The factors affecting the adherence of Islamic accounting standards AAOIFI in Jordan. Journal of Governance & Regulation, 9(4), 69- 75. http://doi.org/10.22495/jgrv9i4art6
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Alaghbari, L. M. A., Othman, A. H. A., & Noor, A. B. M. (2021). Challenges and Difficulties facing Islamic Financial Inclusion in Women's Economic Empowerment in Yemen: Qualitative Approach. International Journal of Business Ethics and Governance, 4(3), 91-114. https://doi.org/10.51325/ijbeg.v4i3.80
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Benamraoui, A., Moussa, T., & Alsohagy, M. H. (2023). Islamic banks’ Sharia compliance disclosure: an international evidence. Accounting Research Journal, 36(4/5), 327-348. https://doi.org/10.1108/ARJ-07-2022-0157
Barakat, A. I. M., Samhan, H. M., & Al-Souri, K. A. (2023). Implementation of Aaoifi Standard No.35 by Saudi Islamic Banks: Opportunities and Challenges. International Journal of Professional Business Review, 8(8), e02639. https://doi.org/10.26668/businessreview/2023.v8i8.2639
Cetin, D. T. (2022). İslami Finansın Gayrimüslim Ülkelerde Gelişimi, Karşılaşılan Zorluklar ve Öneriler. Bucak İşletme Fakültesi Dergisi, 5(2), 319-340. https://doi.org/10.38057/bifd.1128903
Dewi, S. K., & Sawarjuwono, T. (2019). Tantangan Auditor Syariah: Cukupkah Hanya dengan Sertifikasi Akuntansi Syariah?. Jurnal Dinamika Akuntansi dan Bisnis, 6(1), 17-28. https://doi.org/10.24815/jdab.v6i1.10903
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Danlami, M. R., Abduh, M., & Abdul Razak, L. (2023). "Social finance, institutional quality and stability of Islamic banks: evidence from four countries", International Journal of Social Economics, 50(8), 1186-1216. https://doi.org/10.1108/IJSE-06-2022-0441
Faizatul, Z., Faizal, M. A., Asiyah, B. N., & Subagyo, R. (2024). Manajemen Risiko Kepatuhan Syariah Serta Implementasinya pada Bank Syariah Indonesia (BSI). El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(2), 899-908. https://doi.org/10.47467/elmal.v5i2.660
Hassan, M. K., & Raza Rabbani, M. (2023). Sharia governance standards and the role of AAOIFI: a comprehensive literature review and future research agenda. Journal of Islamic Accounting and Business Research, 14(5), 677-698. https://doi.org/10.1108/JIABR-04-2022-0111
Jinan, M. R., Syapiuddin, M., & Nasri, U. (2024). Holistic Integration: Syariah Finance Principles in Islamic Education Management. Jurnal Ilmiah Profesi Pendidikan, 9(2), 1343-1350. https://doi.org/0.29303/jipp.v9i2.2243
Jaffar, R. O. M. L. A. H., Alsheikh, W. A. R. D. A., Hassan, M. S., & Abdullah, M. A. I. Z. A. T. U. L. A. K. M. A. (2021). Voluntary risk disclosures of Islamic financial institutions: The role of aaoifi standards implementation. Asian Journal of Accounting and Governance, 15, 1-14. https://doi.org/10.17576/ajag-2021-15-04
Kim, S., & Ji, Y. (2018). Gap analysis. The international encyclopedia of strategic communication, 8, 1-6. https://doi.org/10.1002/9781119010722.iesc0079
Kulikova, L. I., & Mukhametzyanov, R. Z. (2024). Sharia-compliant financial statements: Specifics of information disclosure, International Accounting, 27(7), 747–770. https://doi.org/10.24891/ia.27.7.747
Kouzo, I., & Falikhatun. (2023). THE IMPORTANCE OF COMPLIANCE WITH ACCOUNTING ETHICS STANDARDS ISSUED BY AAOIFI IN ACTIVATING THE GOVERNANCE OF ISLAMIC BANKS: AN ANALYTICAL STUDY. Berkala Akuntansi Dan Keuangan Indonesia, 8(1), 1–21. https://doi.org/10.20473/baki.v8i1.41766
Morshed, A. (2024). Comparative analysis of accounting standards in the Islamic banking industry: a focus on financial leasing. Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-12-2022-0349
Najwa, U., Akyani, R., Arfani, A., Tiara, E., & Aji, G. (2023). Strategi Perguruan Tinggi Keagamaan Islam Negeri Dalam Mencetak Generasi Akuntan Syariah Di Era Digital. Jurnal of Management and Social Sciences, 1(3), 195-204. https://doi.org/10.59031/jmsc.v1i3.171
Nagayev, R., & Stambakiyev, N. (2022). Islamic Finance Industry in Kazakhstan: Then and Now. Eurasian Journal of Religious Studies, 29(1), 61–71. https://doi.org/10.26577//EJRS.2022.v29.i1.r8
Panjaitan, N. K., Nurbaiti, N., & Daulay, A. N. (2024). Analysis of Financial Regulatory Challenges for the Development of Islamic Banking in Indonesia. Journal La Sociale, 5(5), 1346-1357. https://doi.org/10.37899/journal-la-sociale.v5i5.1383
Sagiyeva, R. K., Mahfudz, A. A., Oteshova, D. Y. (2023). Sukuk as an Islamic finance alternative for investment in Infrastructure in Kazakhstan: institutional perspectives. Bulletin of "Turan" University, 4, 390-402. https://doi.org/10.46914/1562-2959-2023-1-4-390-402
Sembiring, S., & Muhajir, A. (2024). The Role of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) in Sharia Statement of Fiancial Accounting Standards (PSAK). International Journal of Humanities Education and Social Sciences, 3(4), 1857–1864. https://doi.org/10.55227/ijhess.v3i4.924
Sharairi, M. H., Nassar, M., & Ramadan, A. H. (2023). Islamic accounting standards: historical retrospective, challenges and key players. Economic Annals-XXI, 205(9-10), 68-74. https://doi.org/10.21003/ea.V205-09
Sunarno, R. D. (2024). Refleksi Filosofis atas Kajian Teori dan Praktik Akuntansi Syariah: indonesia. Owner: Riset dan Jurnal Akuntansi, 8(3), 2909-2914. https://doi.org/10.33395/owner.v8i3.2259
Saadah, N. (2022). Implementation of Accounting Standards as an effort to realize the Accountability of Sharia Microfinance Institutions. AL-ARBAH: Journal of Islamic Finance and Banking, 4(2), 141-154. https://doi.org/10.21580/al-arbah.2022.4.2.15121
Wasim, M. H., & Zafar, M. B. (2023). "Shariah governance framework for Islamic banking in Pakistan: a critical review and comparison with AAOIFI", Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-03-2023-0101
Widuri, A. F., Ihwanudin, N., & Nurhayati, N. (2022). An Analysis Of Islamic Banking Accounting Barriers In Samarinda City. International Journal of Emerging Issues in Islamic Studies, 2(1), 48-57. https://doi.org/10.47191/ijsshr/v5-i7-05
Yusof, R. M., Ibrahim, Z., & Abidin, A. Z. (2024). Applicability of the Islamic Corporate Governance for Shariah Companies in Malaysia. Accounting and Finance Research, 13(2), 1-55. https://doi.org/10.5430/afr.v13n2p55
Zakaria, N., Shafii, Z., Salleh, S., Hanefah, M. M., & Kamaruddin, M. I. H. (2023). VIABILITY OF EXTERNAL SHARIAH AUDIT PRACTICE: SMALL AND MEDIUM AUDIT PRACTITIONERS’VIEWPOINTS. I-iECONS e-proceedings, 130-135. https://doi.org/10.33102/iiecons.v10i1.131
Zafar, M. B. (2024). "Islamic financial accounting standards in Pakistan: a comparison with AAOIFI", Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-10-2023-0335
Zawacki-Richter, O., Marín, V. I., Bond, M., & Gouverneur, F. (2019). Systematic review of research on artificial intelligence applications in higher education–where are the educators?. International Journal of Educational Technology in Higher Education, 16(1), 1-27. https://doi.org/10.1186/s41239-019-0171-0
Anami, A. K. (2024). Ethical entrepreneurship: Islamic financial principles for Small and Medium Enterprises (SMEs). GSC Advanced Research and Reviews, 18(2), 059-066. https://doi.org/10.30574/gscarr.2024.18.2.0035
Asni, F., Ishak, M. S. I. B., & Noor, A. M. (2024). THE APPLICATION OF QIYAS METHOD IN CONTEMPORARY ISLAMIC FINANCE, International Journal of Law, Government and Communication, 9(36), 408–419. https://doi.org/10.35631/ijlgc.936031
Ahmad, Z., Muneeza, A., Rahman, M. M., & Mahomed, Z. (2023). A comparative analysis of Shariah governance framework of Islamic bank in Malaysia and Pakistan. Talaa: Journal of Islamic Finance, 3(1), 01-17. https://doi.org/10.54045/talaa.v3i1.726
Akbar, B. I., & Mukhlisin, M. (2024). Shariah Accounting in Indonesia: Lessons and Inspirations from Pakistan. LAA MAISYIR: Jurnal Ekonomi Islam, 11, 158-172. https://doi.org/10.24252/lamaisyir.v11i1.47430
Almulhim, A., Alomair, M., & Napier, C. J. (2023). Chapter 15 : Islamic accounting, accountability and governance,” in Handbook of Accounting, Accountability and Governance, 332–348. https://doi.org/10.4337/9781800886544.00026
AlQassar, A. B., & Ahmed, H. (2022). Regulatory regimes for Sharīʿah governance: A framework of assessment and analysis. Journal of Banking Regulation, 23(2), 139-154.
Avsar, Y., & Ozdemir, O. (2022). Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain. Turkish Journal of Islamic Economics, 9(1), 31–57.
Alqaraleh, M. H., Thuneibat, N. S. M., & Nour, A. I. (2020). The factors affecting the adherence of Islamic accounting standards AAOIFI in Jordan. Journal of Governance & Regulation, 9(4), 69- 75. http://doi.org/10.22495/jgrv9i4art6
Basnan, N., Salleh, M. F. M., Ahmad, A., Harun, A. M., & Upawi, I. (2015). Challenges in accounting for heritage assets and the way forward: Towards implementing accrual accounting in Malaysia. Geografia, 11(11), 63–73. https://doi.org/10.58458/ipnj.v08.01.04.0053
Alaghbari, L. M. A., Othman, A. H. A., & Noor, A. B. M. (2021). Challenges and Difficulties facing Islamic Financial Inclusion in Women's Economic Empowerment in Yemen: Qualitative Approach. International Journal of Business Ethics and Governance, 4(3), 91-114. https://doi.org/10.51325/ijbeg.v4i3.80
Abras, A., & Jayasinghe, K. (2023). Competing institutional logics and power dynamics in Islamic financial reporting standardisation projects. Accounting, Auditing & Accountability Journal, 36(1), 238-266. https://doi.org/10.1108/AAAJ-03-2020-4487
Al Mahmood, A. N. O. (2023). Standardizing the Shariah Regulation of the Forensic Audit Profession of Islamic Financial Institutions. In: Hamdan, A., Shoaib, H. M., Alareeni, B., Hamdan, R. (eds) The Implementation of Smart Technologies for Business Success and Sustainability. Studies in Systems, Decision and Control, vol 216. Springer, Cham. https://doi.org/10.1007/978-3-031-10212-7_70
Astuti, P., & Raharja, S. (2024). Islamic Social Reporting, Intellectual Capital, and Corporate Governance Influence on Maqashid Sharia Performance: A Case Study of Sharia Banks in Indonesia and Malaysia (2017-2022). Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 13(2), 393-407. https://doi.org/10.30588/jmp.v13i2.1664
Bechihi, O., Boumediene, S. L., & Nafti, O. (2021). Compliance and determinants of the AAOIFI financial standards: Evidence from the MENA region. Asia-Pasific Management Accounting Journal, 16(1), 208-248.
Benamraoui, A., Moussa, T., & Alsohagy, M. H. (2023). Islamic banks’ Sharia compliance disclosure: an international evidence. Accounting Research Journal, 36(4/5), 327-348. https://doi.org/10.1108/ARJ-07-2022-0157
Barakat, A. I. M., Samhan, H. M., & Al-Souri, K. A. (2023). Implementation of Aaoifi Standard No.35 by Saudi Islamic Banks: Opportunities and Challenges. International Journal of Professional Business Review, 8(8), e02639. https://doi.org/10.26668/businessreview/2023.v8i8.2639
Cetin, D. T. (2022). İslami Finansın Gayrimüslim Ülkelerde Gelişimi, Karşılaşılan Zorluklar ve Öneriler. Bucak İşletme Fakültesi Dergisi, 5(2), 319-340. https://doi.org/10.38057/bifd.1128903
Dewi, S. K., & Sawarjuwono, T. (2019). Tantangan Auditor Syariah: Cukupkah Hanya dengan Sertifikasi Akuntansi Syariah?. Jurnal Dinamika Akuntansi dan Bisnis, 6(1), 17-28. https://doi.org/10.24815/jdab.v6i1.10903
Damanik, A. Z. (2024). Peran Hukum Ekonomi Syariah Dalam Mengatur Transaksi Bisnis Syariah. Eksekusi: Jurnal Ilmu Hukum Dan Administrasi Negara, 2(3), 434-441. https://doi.org/10.55606/eksekusi.v2i3.1335
Devi, A., & Hamid, B. A. (2024). Challenges and Obstacles in the Standardization and Harmonization of Fatwa in Islamic Finance Industry and Way Forward. Ekonomi Islam Indonesia, 6(1). https://doi.org/10.58968/eii.v6i1.494
Danlami, M. R., Abduh, M., & Abdul Razak, L. (2023). "Social finance, institutional quality and stability of Islamic banks: evidence from four countries", International Journal of Social Economics, 50(8), 1186-1216. https://doi.org/10.1108/IJSE-06-2022-0441
Faizatul, Z., Faizal, M. A., Asiyah, B. N., & Subagyo, R. (2024). Manajemen Risiko Kepatuhan Syariah Serta Implementasinya pada Bank Syariah Indonesia (BSI). El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(2), 899-908. https://doi.org/10.47467/elmal.v5i2.660
Hassan, M. K., & Raza Rabbani, M. (2023). Sharia governance standards and the role of AAOIFI: a comprehensive literature review and future research agenda. Journal of Islamic Accounting and Business Research, 14(5), 677-698. https://doi.org/10.1108/JIABR-04-2022-0111
Jinan, M. R., Syapiuddin, M., & Nasri, U. (2024). Holistic Integration: Syariah Finance Principles in Islamic Education Management. Jurnal Ilmiah Profesi Pendidikan, 9(2), 1343-1350. https://doi.org/0.29303/jipp.v9i2.2243
Jaffar, R. O. M. L. A. H., Alsheikh, W. A. R. D. A., Hassan, M. S., & Abdullah, M. A. I. Z. A. T. U. L. A. K. M. A. (2021). Voluntary risk disclosures of Islamic financial institutions: The role of aaoifi standards implementation. Asian Journal of Accounting and Governance, 15, 1-14. https://doi.org/10.17576/ajag-2021-15-04
Kim, S., & Ji, Y. (2018). Gap analysis. The international encyclopedia of strategic communication, 8, 1-6. https://doi.org/10.1002/9781119010722.iesc0079
Kulikova, L. I., & Mukhametzyanov, R. Z. (2024). Sharia-compliant financial statements: Specifics of information disclosure, International Accounting, 27(7), 747–770. https://doi.org/10.24891/ia.27.7.747
Kouzo, I., & Falikhatun. (2023). THE IMPORTANCE OF COMPLIANCE WITH ACCOUNTING ETHICS STANDARDS ISSUED BY AAOIFI IN ACTIVATING THE GOVERNANCE OF ISLAMIC BANKS: AN ANALYTICAL STUDY. Berkala Akuntansi Dan Keuangan Indonesia, 8(1), 1–21. https://doi.org/10.20473/baki.v8i1.41766
Morshed, A. (2024). Comparative analysis of accounting standards in the Islamic banking industry: a focus on financial leasing. Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-12-2022-0349
Najwa, U., Akyani, R., Arfani, A., Tiara, E., & Aji, G. (2023). Strategi Perguruan Tinggi Keagamaan Islam Negeri Dalam Mencetak Generasi Akuntan Syariah Di Era Digital. Jurnal of Management and Social Sciences, 1(3), 195-204. https://doi.org/10.59031/jmsc.v1i3.171
Nagayev, R., & Stambakiyev, N. (2022). Islamic Finance Industry in Kazakhstan: Then and Now. Eurasian Journal of Religious Studies, 29(1), 61–71. https://doi.org/10.26577//EJRS.2022.v29.i1.r8
Panjaitan, N. K., Nurbaiti, N., & Daulay, A. N. (2024). Analysis of Financial Regulatory Challenges for the Development of Islamic Banking in Indonesia. Journal La Sociale, 5(5), 1346-1357. https://doi.org/10.37899/journal-la-sociale.v5i5.1383
Sagiyeva, R. K., Mahfudz, A. A., Oteshova, D. Y. (2023). Sukuk as an Islamic finance alternative for investment in Infrastructure in Kazakhstan: institutional perspectives. Bulletin of "Turan" University, 4, 390-402. https://doi.org/10.46914/1562-2959-2023-1-4-390-402
Sembiring, S., & Muhajir, A. (2024). The Role of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) in Sharia Statement of Fiancial Accounting Standards (PSAK). International Journal of Humanities Education and Social Sciences, 3(4), 1857–1864. https://doi.org/10.55227/ijhess.v3i4.924
Sharairi, M. H., Nassar, M., & Ramadan, A. H. (2023). Islamic accounting standards: historical retrospective, challenges and key players. Economic Annals-XXI, 205(9-10), 68-74. https://doi.org/10.21003/ea.V205-09
Sunarno, R. D. (2024). Refleksi Filosofis atas Kajian Teori dan Praktik Akuntansi Syariah: indonesia. Owner: Riset dan Jurnal Akuntansi, 8(3), 2909-2914. https://doi.org/10.33395/owner.v8i3.2259
Saadah, N. (2022). Implementation of Accounting Standards as an effort to realize the Accountability of Sharia Microfinance Institutions. AL-ARBAH: Journal of Islamic Finance and Banking, 4(2), 141-154. https://doi.org/10.21580/al-arbah.2022.4.2.15121
Wasim, M. H., & Zafar, M. B. (2023). "Shariah governance framework for Islamic banking in Pakistan: a critical review and comparison with AAOIFI", Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-03-2023-0101
Widuri, A. F., Ihwanudin, N., & Nurhayati, N. (2022). An Analysis Of Islamic Banking Accounting Barriers In Samarinda City. International Journal of Emerging Issues in Islamic Studies, 2(1), 48-57. https://doi.org/10.47191/ijsshr/v5-i7-05
Yusof, R. M., Ibrahim, Z., & Abidin, A. Z. (2024). Applicability of the Islamic Corporate Governance for Shariah Companies in Malaysia. Accounting and Finance Research, 13(2), 1-55. https://doi.org/10.5430/afr.v13n2p55
Zakaria, N., Shafii, Z., Salleh, S., Hanefah, M. M., & Kamaruddin, M. I. H. (2023). VIABILITY OF EXTERNAL SHARIAH AUDIT PRACTICE: SMALL AND MEDIUM AUDIT PRACTITIONERS’VIEWPOINTS. I-iECONS e-proceedings, 130-135. https://doi.org/10.33102/iiecons.v10i1.131
Zafar, M. B. (2024). "Islamic financial accounting standards in Pakistan: a comparison with AAOIFI", Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-10-2023-0335
Zawacki-Richter, O., Marín, V. I., Bond, M., & Gouverneur, F. (2019). Systematic review of research on artificial intelligence applications in higher education–where are the educators?. International Journal of Educational Technology in Higher Education, 16(1), 1-27. https://doi.org/10.1186/s41239-019-0171-0
Published
2024-12-31
How to Cite
Qimyatussa‘adah, ., & Sayeed, R. R. A. (2024). THE DYNAMICS OF IMPLEMENTING SHARIA ACCOUNTING STANDARD IN SHARIA FINANCIAL INSTITUTION. International Journal of Islamic Banking and Finance Research, 12(1), 1-12. https://doi.org/10.46281/ijibfr.v12i1.2272
Section
Research Paper/Theoretical Paper/Review Paper/Short Communication Paper
Copyright (c) 2024 Qimyatussa‘adah ., Raihand Ramadhani Abdul Sayeed
This work is licensed under a Creative Commons Attribution 4.0 International License.
