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Title : Mengenal Organisasi Standar Akuntansi Syariah Internasional AAOIFI
link : Mengenal Organisasi Standar Akuntansi Syariah Internasional AAOIFI
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?
AAOIFIDibidang 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 |
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 |
| 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 |
| 1. Code of Ethics for Accountants and Auditors of Islamic Financial Institutions |
| 2. Code of Ethics for the Employees of Islamic Financial Institutions |