Mengenal Organisasi Standar Akuntansi Syariah Internasional AAOIFI

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?

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.

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

Originally posted 2016-08-01 06:16:35.