AKUNTANSI SYARIAH DI INDONESIA PROSPEK DAN TANTANGANNYA DI MASA DEPAN

Abstract

As a result of the development of Islamic banks, there are a lot of preparations to be done such as from sociological perspective in which people tends to be usual in conservative banks; from the human resources who have enough ability in an operational system of Islamic banks;from the softwares and hardwares to support the operational system of Islamic banks. One of the important softwares in Islamic banks is  syariah or Islamic accountancy. The activity of syariah economy in the syariah financial institutions will not get maqasid al-syariah or the intention of legislation  if the system of its accountancy is not based on syariah. The future of the syariah banks or other Islamic financial institutions will depend on the ability of their human resources in getting rid of the conventional accountancy systems. Those who engage in Islamic banks or Islamic financial institutions should have an understanding  in syariah or Islamic accountancy since  their skills will contribute the future of syariah or Islamic financial systems