Mengenal Organisasi Standar Akuntansi Syariah Internasional AAOIFI

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AAOIFI: Organisasi Standar Akuntansi Syariah Internasional

Dibidang akuntansi dikenal beberapa organisasi standar akuntansi skala internasional. Organisasi Standar akuntansi keuangan internasional dikenal IASB (International Accounting Standard Board) yang menerbitkan IFRS. Standar akuntansi sektor publik ada IPSASB (International Public Sector Accounting Standards Board) yang menerbitkan IPSAS.

Dibidang audit ada IAASB (International Auditing and Assurance Standards Board) yang menerbitkan ISAs. Lantas apakah ada organisasi standar akuntansi syariah internasional?

organisasi standar akuntansi syariah aaoifi
AAOIFI

Dibidang akuntansi syariah juga ada organisasi standar akuntansi syariah internasional yang berfungsi untuk penyeragamaan perlakuan akuntansi lembaga keuangan syariah global. Organisasi standar akuntansi syariah internasional dikenal AAOIFI.

AAOIFI kepanjangan dari Accounting and Auditing Organizations for Islamic Financial Institutions merupakan organisasi   didirikan pada tahun 1991 dan berkedudukan di Bahrain. AAOIFI merupakan organisasi non profit yang konsen pada pengembangan dan penerbitan standar akuntansi bagi industri keuangan syariah global.

Hingga saat ini AAOIFI telah menerbitkan 90 standar yang terdiri dari 54 standar syariah (sharia standard), 1 Conceptual Framework for Financial Reporting by Islamic Financial Institutions, 27 standar akuntansi (accounting standard), 7 standar tatakelola perusahaan (governance standard), dan 2 standar kode etik (code of ethich).

Standar AAOIFI telah diadopsi oleh bank sentral atau otoritas keuangan disejumlah negara yang menjalankan keuangan islam baik adopsi secara penuh (mandatory) atau sebagai dasar pedoman (basis of guidelines). AAOIFI didukung oleh sejumlah bank sentral, otoritas keuangan, lembaga keuangan, perusahaan akuntansi dan audit, dan lembaga hukum lebih dari 45 negara termasuk Indonesia.

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Sejumlah negara berbeda-beda dalam mengadopsi standar yang dikeluarkan oleh AAOIFI. Negara Bahrain, Oman, Pakistan, Sudan, dan Suriah menjadikan standar syariah dan standar akuntansi AAOIFI sebagai bagian dari peraturan yang wajib untuk diterapkan (mandatory regulatory). Islamic Development Bank (IDB) juga mengadopsi secara penuh.

Indonesia dan Malaysia menjadikan standar syariah dan standar akuntansi AAOIFI sebagai dasar pedoman dalam penyusunan standar syariah dan standar akuntansi syariah. Sedang Brunei, Dubai International Financial Centre, Mesir, Perancis, Kuwait, Lebanon, Malaysia, Arab Saudi, Afrika Selatan, Uni Emirat Arab dan Inggris serta di Afrika dan Asia Tengah hanya menerapkan standar AAOIFI secara sukarela (voluntary) bagi lembaga keuangan syariah.

Berikut ini standar yang telah diterbitkan oleh AAOIFI :

Standar Syariah (Sharia Standard)

1. Trading in Currencies
2. Debit Card, Charge Card and Credit Card
3. Procrastinating Debtor
4. Settlement of Debt by Set-Off
5. Guarantees
6. Conversion of a Conventional Bank to an Islamic Bank
7. Hawalah
8. Murabahah
9. Ijarah and Ijarah Muntahia Bittamleek
10. Salam and Parallel Salam
11. Istisna’a and Parallel Istisna’a
12. Sharikah (Musharakah) and Modern Corporations
13. Mudarabah
14. Documentary Credit
15. Jua’lah
16. Commercial Papers
17. Investment Sukuk
18. Possession (Qabd)
19. Loan (Qard)
20. Commodities in Organised Markets
21. Financial Papers (Shares and Bonds)
22. Concession Contracts
23. Agency
24. Syndicated Financing
25. Combination of Contracts
26. Islamic Insurance
27. Indices
28. Banking Services
29. Stipulations and Ethics of Fatwa in the Institutional Framework
30. Monetization (Tawarruq)
31.   Controls on Gharar in Financial Transactions
32.   Arbitration
33.   Waqf
34.   Hiring of Persons
35.   Zakah
36.   Impact of Contingent Incidents on Commitments
37.  Credit Agreement
38.  Online Financial Dealings
39.  Mortgage and its Contemporary Applications
40.  Distribution of Profit in Mudarabah-based Investments Accounts
41. Islamic Reinsurance

42. Financial Rights and How They Are Exercised and Transferred

43. Insolvency

44. Obtaining and Deploying Liquidity

45. Protection of Capital and Investments

46. Al-Wakalah Bi Al-Istithmar (Investment Agency)

47. Rules for Calculating Profit in Financial Transactions

48. Options to Terminate Due to Breach of Trust (Trust-Based Options)

49. Unilateral and Bilateral Promise

50. Irrigation Partnership (Musaqat)

51. Options to Revoke Contracts Due to Incomplete Performance

52. Options to Reconsider (Cooling-Off Options, Either-Or Options, and Options to Revoke Due to Non-Payment)

53. Arboun (Earnest Money)

54. Revocation of Contracts by Exercise of a Cooling-Off Option

Standar Akuntansi (Accounting Standards)

Financial Accounting Statements
Conceptual Framework for Financial Reporting by Islamic Financial Institutions
Financial Accounting Standards (FAS)
FAS 1 – General Presentation and Disclosure in the Financial Statements of Islamic Banks and Financial Institutions
FAS 2 – Murabaha and Murabaha to the Purchase Orderer
FAS 3 – Mudaraba Financing
FAS 4 – Musharaka Financing
FAS 7 – Salam and Parallel Salam
FAS 8 – Ijarah and Ijarah Muntahia Bittamleek
FAS 9 – Zakah
FAS 10 – Istisna’a and Parallel Istisna’a
FAS 11 – Provisions and Reserves
FAS 12 – General Presentation and Disclosure in the Financial Statements of Islamic Insurance Companies
FAS 13 – Disclosure of Bases for Determining and Allocating Surplus or Deficit in Islamic Insurance Companies
FAS 14 – Investment Funds
FAS 15 – Provisions and Reserves in Islamic Insurance Companies
FAS 16 – Foreign Currency Transactions and Foreign Operations
FAS 18 – Islamic Financial Services offered by Conventional Financial Institutions
FAS 19 – Contributions in Islamic Insurance Companies
FAS 20 – Deferred Payment Sale
FAS 21 – Disclosure on Transfer of Assets
FAS 22 – Segment Reporting
FAS 23 – Consolidation
FAS 24 – Investments in Associates
FAS 25 – Investment in Sukuk, shares and similar instruments
FAS 26 – Investment in Real Estate
FAS 27 – Investment Accounts

Standar Tatakelola Perusahaan (Governance Standard)

1. Shari’ah Supervisory Board: Appointment, Composition and Report
2.   Shari’ah Review
3.   Internal Shari’ah Review
4.   Audit & Governance Committee for Islamic Financial Institutions
5.   Independence of Shari’ah Supervisory Board
6.   Statement on Governance Principles for Islamic Financial Institutions
7.   Corporate Social Responsibility Conduct and Disclosure for Islamic Financial Institutions

Standar Kode Etik (Codes of Ethich)

1. Code of Ethics for Accountants and Auditors of Islamic Financial Institutions
2. Code of Ethics for the Employees of Islamic Financial Institutions
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