UNIVERSITAS INDONESIA

FAKULTAS EKONOMI & BISNIS

DEPARTEMEN AKUNTANSI
PROGRAM STUDI S-1 REGULER

SYLLABUS
AKUNTANSI SYARIAH (SHARIA ACCOUNTING)
ACCT 605101
SEMESTER I 2016/2017

No. Nama Pengajar Alamat E-mail

1 Catur Sasongko catur_sasongko76@yahoo.com
2 Dodik Siswantoro kidod25@yahoo.com
3 Sri Nurhayati sri.nsukadi@gmail.com
Wasilah wasilah_abdullah@yahoo.com

Subject Code ACCT 15101

Subject Title Sharia Accounting
Credit Value 3
Level 3
Pre-requisite/ Accounting Principle 2
Co-requisite/
Exclusion
Role and Purposes The Learning Goal of this subject is able to able to to apply technical competence in
Accounting Related Field, especially in sharia accounting. The learning outcomes to be
achieved in this subject able to explain the basic fiqh muamalah, explain the difference
between various sharia transaction and apply sharia accouting standards for sharia
transaction..
Subject Learning Upon completion of the subject, student will be able to
Outcomes a. Explain the basic fiqh muamalah.
b. Compare and contrast between various sharia transactions.
c. Apply sharia accounting standards (PSAK Syariah) in Indonesia for transaction.

Subject Synopsis/
Indicative Syllabus Week Topic Traits Required Reading
1 Introduction of Sharia Accounting A
Islam, Sharia and Islamic Law
2 Basic of Islamic Law A
3 Sharia Financial System A, B
4 History and Development of Sharia A
Accounting System
5 Conceptual Framework and Financial B
Statement of Sharia Accounting (based on
PSAK Syariah & AAOIFI)
6 Mudharaba Accounting B, C
7 Musharaka Accounting B,C
8 Murabaha Accounting B,C
 9 Salam and Istishna Accounting B,C
10 Ijarah and Various Akad Accounting B,C
11 Fiqh Zakah and Individual Zakah B,C
12 Institutional Zakah, Waqf and Amil B,C
Accounting
13 Sharia Capital and Financial Market B,C
14 Takaful Accounting B,C
Teaching/Learning Lectures cover core principles and concepts of the subject syllabus. To enhance
Methodology students understanding of relevant concepts through various kinds of students
centered activities, including case studies, presentation and discus

Assessment Method Intended learning

in Alignment with Specific assessment methods/task %weighting outcomes to be assessed
Intended Learning (please tick as approriate)
Outcomes a b c
Continious Assessment 100%
GROUP Paper and Presentation 30%
Group 1 : Case Study Sharia Transaction v v
Group 2 : Implementation Mudharaba v v
Group 3 : Implementation Musyaraka v v
Group 4 : Implementation Murabaha v v
Group 5 : Implementation Salam/Istishna v v
Group 6 : Implementation Ijarah v v
Group 7 : Implementation Amil Zakah v v
Group 8 : Implementation Sukuk v v
INDIVIDUAL 70%
Mid Exams (30%) 20% 20% 60%
Final Exams (30%) 20% 20% 60%
Quiz and Class Participation (10%) v v v
Student Study Effort
Expected Class Contacts
Lectures 20 Hours
Presentation 10 Hours
Other student study effort
Preparation for discussion 30 Hours
Preparation for project/assignment/tests 30 Hours
Reading List and Required Readings:
References a. Akuntansi Syariah di Indonesia, Edisi 4, Sri Nurhayati dan Wasilah, 2014
(SW)
b. Akuntansi Transaksi Keuangan Syariah, Wiroso , 2011 (W)
c. PSAK Syariah (PSAK 101 sd PSAK 110)

Supplementary Readings:
a. Accounting, Auditing and Governance Standards for Islamic Financial
Institutions. 2010. AAOIFI