THE RELEVANCE OF THE PLANNING STRATEGY FOR THE IMPLEMENTATION OF SHARIA ACCOUNTING TOWARDS THE ERA OF THE INDUSTRIAL REVOLUTION 4.0 AND SOCIETY 5.0 BY AL JAM'IYATUL WASHLIYAH
DOI:
https://doi.org/10.29103/el-amwal.v5i1.6740Keywords:
Al Jam'iyatul Washliyah, Sharia Accounting, Planning Strategy. The Industrial Revolution Era 4.0 and Society 5.0.Abstract
The civilization of the world of science and technology is now heading towards the era of industrial revolution 4.0 and society 5.0, it takes the readiness of the world community to be able to deal with it. Indonesia, the majority of the population is Muslim, there are many Islamic organizations, one of which is Al Jam'iyatul Washliyah. This study aims to explore the relevance of Al Jam'iyatul Washliyah's planning strategy for the implementation of Islamic Accounting towards the industrial era 4.0 and society 5.0. The methodology used is a literature study approach to national and international journal articles, as well as books and other literature related to Islamic accounting. This research shows that on the one hand PT. BPRS Al-Washliyah has implemented sharia accounting in its operations. On the other hand, the Al-Washliyah organization organizationally still needs to further strengthen its strategy in order to fully implement sharia accounting in accordance with sharia PSAK. The results of this study are that the Islamic community organization which is classified as large in Indonesia is expected to be a model for the rise of a work system based on sharia. Islamic accountants and accounting are the answer to all forms of work in the accounting field that can respond to the challenges of modern times in the era of the industrial revolution 4.0 and society 5.0. Al-Washliyah needs to implement a strategy for implementing sharia accounting, because this is in accordance with Islamic teachings.
References
Adiwarman Karim, 2007. Islamic Bank Fiqh and Financial Analysis, Jakarta: RajaGrafindo Persada.
Alamsyah, Halim. 2012. Developments and Prospects of Indonesian Islamic Banking: Challenges in Approaching AEC 2015. Presented in Scientific Lecture of the Association of Islamic Economists (IAEI), 8th Anniversary of IAEI, April 13, 2012
Alim, Mohammad, N. 2011. Islamic Accounting Essence, Conception, Epistemology, and Methodology. Journal of Investment Vo, 7 No, 2 Pages 154-161.
Amir Machmud Rukmana, 2010. Islamic Banks (Theory, Policy, and Empirical Studies in Indonesia), Jakarta: Gelora Aksara Pratama.
Al-Syatiby, al-Muwafaqat fi Usul al-Shari'ah, Cairo: Mustafa Muhammad, t.th., volume II .
Al-Syatibi, Abu Ish}aq Ibrahim ibn Musa ibn Muh}ammad al-Lakhmi. al-Muwafaqat. al-Mamlakah as-Sa'udiyyah al-'Arabiyyah: Dar 'Affan, cet. 2, 1997
Bank Indonesia. 2002. Blueprint for the Development of Indonesian Sharia Banking, Jakarta: Directorate of Sharia Banking, Bank Indonesia.
Bank Indonesia.2012. Sharia Banking Business Model Study, Jakarta: Directorate of Sharia Banking.
Bank Indonesia, Bank Indonesia Regulation number 5/8/PBI/2003 concerning the implementation of Risk Management for Commercial Banks.
Bramanto Djohanoputro, 2006. Integrated Risk Management, Jakarta: PPM Publisher.
BN. Marbun, 2003. Management Dictionary, Jakarta: Muliasari.
Ernie Trisnawati Sule and Kurniawan Saefullah, 2012. Introduction to Management, First Edition, Cet. VI , Jakarta: Kencana.
Hardiwinoto. 2006. Sharia Accounting Standards (New Paradigm of Accounting Systems in Indonesia) Value Added, Vol.2, No. 2.
IAI. 2013. SAS holder. Retrieved 03 23, 2014, from Certification of the Indonesian Institute of Accountants (Certification of IAI) :http://iainasional.blogspot.com/p/pemegangc psak.html?view=sna-pshot
Kasule, Omar Hasan. 2009. Islamic Epistemology and the Integration of Science at Islamic Universities: Islamic Epistemology and Projects
Siregar, Safaruddin, 2013. Accounting for zakat and infaq/alms in accordance with PSAK 109 - Medan: Wal Ashri Publishing
Syarifuddin, Amir. Usul Fiqh. Jakarta: Prenada, cet. IV, Volumes. 2, 2008.
Downloads
Additional Files
Published
Issue
Section
License
Authors retain copyright and grant the journal right of first publication and this work is licensed under a Creative Commons Attribution-ShareAlike 4.0 that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
All articles in this journal may be disseminated by listing valid sources and the title of the article should not be omitted. The content of the article is liable to the author.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
In the dissemination of articles by the author must declare the el-Amwal Jurnal as the first party to publish the article.