Implementasi Standar Akuntansi Keuangan Syariah dalam Mewujudkan Kualitas, Transparansi, dan Akuntabilitas Laporan Keuangan Bank Syariah

Fitri Zahra Berutu; Suci Ramadani; Muhammad Syafril Nasution

doi:10.61132/jiesa.v3i4.2064

Authors

Fitri Zahra Berutu UIN Sultanah Nahrasiyah
Suci Ramadani UIN Sultanah Nahrasiyah
Muhammad Syafril Nasution UIN Sultanah Nahrasiyah

DOI:

https://doi.org/10.61132/jiesa.v3i4.2064

Keywords:

Accountability, Financial Statements, Islamic Banks, Sharia Financial Accounting Standard, Transparency

Abstract

The development of Islamic banking in Indonesia necessitates a financial reporting system that is of high quality, transparent, and accountable, while remaining compliant with Sharia principles. Sharia Financial Accounting Standards (SAK Syariah) serve as guidelines for the preparation of Islamic bank financial statements to ensure compliance with Sharia principles while also meeting the information needs of stakeholders. This study aims to examine the implementation of SAK Syariah in realizing the quality, transparency, and accountability of Islamic bank financial statements. The research method employed is a qualitative approach using a literature review of regulations, accounting standards, and relevant scientific literature. The findings indicate that the consistent application of SAK Syariah can enhance the quality of financial information, strengthen reporting transparency, and promote accountability in fund management in line with Sharia principles. Nevertheless, challenges in implementation remain, particularly regarding human resource competence and the adjustment of accounting systems. Therefore, improving the competence of Sharia accountants and strengthening supervision are necessary to ensure the optimal implementation of SAK Syariah.

Downloads

Download data is not yet available.

References

Abdullah, W. A. W., Percy, M., & Stewart, J. (2015). Corporate governance and corporate social responsibility disclosure in Islamic banks. Journal of Business Ethics, 129(3), 641–659. https://doi.org/10.1007/s10551-014-2182-5

Al-Htaybat, K., & Alberti-Alhtaybat, L. (2017). Integrated reporting and information asymmetry in Islamic banks. Journal of Financial Reporting and Accounting, 15(1), 55–71. https://doi.org/10.1108/JFRA-01-2016-0001

Bukair, A. A., & Rahman, A. A. (2015). The role of the Shariah supervisory board in corporate governance of Islamic banks. Journal of Islamic Accounting and Business Research, 6(2), 196–221. https://doi.org/10.1108/JIABR-01-2014-0003

Farook, S., Hassan, M. K., & Lanis, R. (2015). Determinants of corporate social responsibility disclosure: The case of Islamic banks. Journal of Islamic Accounting and Business Research, 6(1), 73–97. https://doi.org/10.1108/JIABR-03-2013-0014

Febriani, R., & Mulyani, S. (2020). Transparansi laporan keuangan bank syariah di Indonesia. Jurnal Akuntansi dan Keuangan Islam, 8(1), 45–60. https://doi.org/10.35836/jakis.v8i1.134

Hameed, S. (2015). Islamic accounting: Principles, standards, and practices. Journal of Accounting Education, 33(2), 1–10. https://doi.org/10.1016/j.jaccedu.2015.01.002

Haniffa, R., & Hudaib, M. (2015). Disclosure practices of Islamic financial institutions. Accounting, Commerce & Finance History, 25(3), 300–329. https://doi.org/10.1080/09585206.2015.1012988

Iqbal, M., & Mirakhor, A. (2017). Ethical dimensions of Islamic finance: Theory and practice. Palgrave Communications, 3, Article 17033. https://doi.org/10.1057/palcomms.2017.33

Kamla, R., Gallhofer, S., & Haslam, J. (2016). Islamic principles and accounting practice: A perspective on accountability. Accounting Forum, 40(1), 1–15. https://doi.org/10.1016/j.accfor.2015.12.003

Karim, R. A. (2016). Auditor independence and Shariah governance in Islamic banks. Accounting, Auditing & Accountability Journal, 29(3), 401–427. https://doi.org/10.1108/AAAJ-01-2014-1597

Nurhayati, S., & Wasilah. (2020). Implementasi akuntansi syariah dan kualitas laporan keuangan. Jurnal Akuntansi Multiparadigma, 11(2), 239–255. https://doi.org/10.21776/ub.jamal.2020.11.2.14

Othman, R., Thani, A. M., & Ghani, E. K. (2019). Factors influencing Islamic social reporting. International Journal of Business and Management, 14(4), 135–151. https://doi.org/10.5539/ijbm.v14n4p135

Rahman, A. R. (2018). Accounting standards and financial reporting quality of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 11(2), 227–248. https://doi.org/10.1108/IMEFM-02-2017-0048

Samad, A. (2016). Corporate governance and performance of Islamic banks. Journal of Banking Regulation, 17(4), 277–285. https://doi.org/10.1057/jbr.2016.6

Suryanto, T. (2016). Praktik akuntansi syariah dan kualitas pelaporan keuangan pada bank syariah. Jurnal Akuntansi dan Investasi, 17(2), 134–146. https://doi.org/10.18196/jai.2016.0052