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Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-11, 2016
ISSN: 2454-1362, http://www.onlinejournal.in
Imperial Journal of Interdisciplinary Research (IJIR) Page 1033
Pragmatic on Islamic Accounting Education
Arista Fauzi Kartika Sari1, Iwan Triyuwono2 & Ali Djamhuri3
1Department of Postgraduate Economic and Business, Brawijaya University, Indonesia
2Faculty of Economics and Business, University of Brawijaya, Indonesia
3Faculty of Economics and Business, University of Brawijaya, Indonesia
Abstract: Development of Islamic business entities
also made progress in its education. Islamic
Accounting Education generally only teach about
the outside of Islamic accounting or technically
limited to halal-haram and free of riba. It can
trigger the mindset of islamic pragmatic
accountant. This study will see the mainset of
students towards learning technically. Retrieval of
data used documentation and interview techniques.
The result is of a technical study was arrested by
the intelligence quotient of the students and Islamic
Accounting practices in Islamic financial
institutions. Learning technically also makes
students thinking pragmatically, as they interpret
the concept of profits only in terms of their
material, that is money.
1. Introduction
Along with the development of islamic
business entities, education in Islamic Accounting
also increased in universities in Indonesia. This is
proven with many universities which open courses
or Islamic Accounting majors. Through the
academic, the universities will pass the profesional
accountants on Islamic financial, it is also agreed
by [1]. In this research, the development of Islamic
finance requires specific knowledge related to
Islamic business. Of course, the education has a
major role in shaping the islamic scholars. But be
expected, these scholars not only have the name of
Islamic Accountans, but also be able to practice the
essence of its in idealist Islamic.
Islamic Accounting education are already
loaded with spiritual values, because it has covered
the quran and hadith. However, in mainstream,
Islamic Accounting education still conveys
learning outside the Islam, for example regarding
transactions lawful and unlawful or regarding the
Islamic financial report. It is written by [2],
according to them, the courses of Islamic Financial
Management, which is already laden with spiritual
values, have not been fully integrate "Idealists”
Islamic values. The learning is more emphasis on
the intellectual intelligence student.
If so, then it is possible that students receive
the outside of Islamic Accounting education will be
thinking with pragmatic Islamic. It was submitted
by was submitted by [3] that the accounting merely
modified as necessary with Islamic value to create
the pragmatic islamic business. Pragmatic thinking
is just free of riba and free from haram products.
In addition, researches on the Islamic
accounting is still dominated by Islamic
Accounting in the outside. Such as [4] on the level
of innovation of Islamic financial products is still
low, due to the development of Islamic finance also
remains a new activity. Therefore, he added,
financial product innovation programs need to be
developed as a means for survival and growth of
Islamic finance.
The study [5] discusses risk management in
Islamic financial institutions that need to be done
through synergy with Islamic Financial Institution
(LKS) Non-Bank, as Islamic insurance. There was
also research conducted by [6] on the progress and
prospects of Islamic banking in Indonesia regarding
the challenge to meet Asean Economic Community
(MEA) 2015 which requires the cooperation of
financial industry stakeholders, as well as the
integration of practitioners, academics and
associations.
There is also research on Islamic banks that
still refers to the interest rate that has been fatwa
haram by the Indonesian Ulema Council (MUI).
The study was conducted by [7] which examines
the influence of interest rates on deposits of 12
months, the rate for the deposits mudaraba (buy
and sell) 12 months, the ratio of deposits of
financing, the level of inflation and the size of the
company towards growth mudaraba deposits in
Islamic banks in Indonesia and Malaysia.
Based on the studies mentioned above, despite
the issue include religiosity, ethics, islamic also in
it, but these studies are still the measuring range of
the nominal rate. Size used is limited to the results
of the numbers for consideration decision. There
are still a lot of research in the practice of Islamic
finance such as Islamic banking, Islamic insurance,
etc. There are also limited in number.
Based on the explanations that have been
described above, it is a very strong indication
Islamic Accounting education in the outside will
generate thought on Islamic accounting student
pragmatic. This study will see the thinking of
students towards learning technically.
To get the data in this study, researchers
present as students in one of the courses of
Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-11, 2016
ISSN: 2454-1362, http://www.onlinejournal.in
Imperial Journal of Interdisciplinary Research (IJIR) Page 1034
specialization Islamic Accounting, Islamic
Financial Management. Informants in this study are
some students and lecturs in Islamic Finance
Management course. Techniques used to retrieve
the data are interviews and documentation.
2. Technical Learning
Technical learning is learning which contains
material Islamic Accounting practically. These
lessons also give priority to the transfer of
knowledge that is used for student intellectual, to
pass the professional islamic accountants. Whereas
for less emotional and spiritual intelligence
delivered. Even if submitted, was limited to the
outside of Islam such as halal and haram.
Learning in Islamic Financial Management is
a technical study that delivered the materials in the
Islamic financial institutions are currently being
developed. As in Islamic banking products in the
Islamic financial institutions, as well as the Islamic
capital market.
Submission technically be seen from the
explanation lecturer in class while explaining the
material stock in the Islamic capital market.
Following such material explanation of Mrs A,
“Boleh tidak melakukan investasi
menggunakan saham di pasar modal
syariah? Boleh gak? (mahasiswa tidak
ada yang menjawab) ya boleh-boleh
saja, kenapa kok tidak boleh. Kita beli
saham kan, kita sebagai shahibul maal
yang ingin menyertakan modal
investasi, kan gitu kan. Tapi kita hold
saham itu. Indonesia kan juga sudah
punya JII (Jakarta Islamic Index) yang
di situ insyaAllah perusahaan-
perusahaan bebas dari yang dilarang
oleh agama kan”.
[can we use stocks to invenst in the
Islamic capital market? Can or not?
(no one student answer). It can, why
not?. We buy stocks, we as shahibul
maal (owner of funds) want to include
capital investment. But we hold that
stocks. Indonesia have JII, there is
insyaAllah the companies free from
forbiden by Islam.]
From the above it can be understood if the
professor explained the stocks in the Islamic capital
market. Buyers as shahibul maal that can include
capital to the company as an investment. In
Indonesia, there are Islamic capital markets, which
inshallah have been free from prohibited by
religion such as riba, gharar, and maysir. Further
explanation of the Islamic capital market is,
“Makanya gini mbak (mahasiswa),
sebenarnya saya belum selese, saham
itu boleh dijual itu secara langsung,
spot, jadi tidak nunggu harganya naik
dulu baru dijual. Itu namanya
spekulatif, ya seperti kata mbak tadi,
persis. Ini riba ini, tidak boleh”.
[So, actually i have not completed, the
stocks can be sold directly, spot, so do
not wait for the new price goes up to
sale. It’s called speculatitive, it’s
exactly, this is riba, should not be]
Halal and haram of stock, one of which can be
seen at the time of the sale and purchase, it is as
revealed by the lecturer. If selling directly or spot,
then it is allowed or permitted. But if the waiting
for price goes up to sell, so-called speculative, and
it is not allowed in Islam, because it belongs to the
category riba, they intend to get extras.
Other technical explanations can be seen from
in conveying Forex (foreign exchange) as follows,
“Permasalahan selanjutnya, kalo di
Valas (Valuta Asing) gitu gimana?
Kalo saya pulang dari umrah, saya
mau tukar uang Riyal ke Rupiah pas
saat itu harganya lagi naik, boleh
gak?... ya boleh aja. Siapa bilang gak
boleh, hehehheh, gitu ya. Itu kan saya
nukernya spot, kalo pas (kebetulan)
harganya naik, masak saya gak mau.”
[The next problem, if in the Forex, so
how? If i return from Umrah, i want to
exchange from Riyal to Rupiah, that
days price is rising, may or not?... i
can, because i change spot]
Explanation of lecturers above regarding halal
and haram Forex exchange technically. Just like
stock, if sold on the spot then it is allowed in Islam,
but if we wait for its exchange rate is rising, then it
is not allowed.
Technical learning also conducted by Mr. B in
the same course, is Islamic Financial Management.
The following are some excerpts from his
explanation,
“Sebenarnya juga banyak gesekan
yang terjadi pada praktiknya di bank
syariah itu dengan syariahnya itu
sendiri, contohnya saja kalo
melakukan jual-beli atau murabahah,
itu kan seharusnya uangnya itu dari
banknya sendiri kan.”
[Actually, as well much friction that
occurs in practice in Islamic banks
with sharia itself, for example, if the
sale-purchase or akad murabaha, that
was supposed to be his money from
the bank itself.]
In application, actually a lot of complications
in Islamic banks between Islamic law and practice.
For example, in the murabaha contract, as
described by Mr. B. Sale-purchase or murabaha in
Islamic banks. Legally should have used the money
Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-11, 2016
ISSN: 2454-1362, http://www.onlinejournal.in
Imperial Journal of Interdisciplinary Research (IJIR) Page 1035
from the bank itself, but in practice, bank use
money from other customers deposited with the
akad wadiah (deposit). That is because the bank is
an intermediary institution whose function to
collect funds from the public and to channel back
into the society.
Other technical explanation of Mr. B is about
the plan Indonesia which will be the center of
Islamic economics from around the world.
“Kalian tau, Indonesia saat ini
merencanakan jadi pusat keuangan
syariah terbesar di dunia. Makanya
kenapa banyak instrumen-instrumen
keuangan syariah dihadirkan di
Indonesia. Agar orang-orang Arab,
Timur Tengah sana larinya ke
Indonesia investasinya. Mereka bisa
bebas memilih instrumen apa yang
akan digunakan untuk investasi.”
[You know, Indonesia is currently
planned to be the center of Islamic
financial in the world. So why many
Islamic financial instruments presented
in Indonesia. In order for the Arabs,
the Middle East there flight to
Indonesia investment. They can freely
choose the instruments to be will be
used for investment]
Because of Indonesia will become center for
Islamic financial, many Islamic financial
instruments are being developed to attract
investors. The investors would bring many benefits
due to their investments. Of course the
development of Islamic financial instruments can
not be separated from the academics Islamic
accountants who has been given the knowledge
about the technical material in the Islamic financial
institutions.
Can be seen from the statement, that in the
end, the orientation of the perpetrators of Islamic
business also led to the materiality or the
advantages gained from developing these
instruments. In practice, it is not uncommon that
many people assume, if the Islamic instrument is
only limited modification of Islamic law or fiqih to
make it halal. But in fact the substance is still the
same with financial instruments in conventional.
Such learning is precisely what is meant by
learning only outside of Islamic Accounting.
3. From the Technical to the Practical
Learning technical Islamic Accounting will go
down in practice in Islamic business entities. The
study will establish pragmatic thinking on students.
It is as was delivered by Mrs A,
“Sepertinya itu bukan terjadi hanya di
Akuntansi Syariah saja ya mbak,
hampir semua di keuangan syariah
begitu, terutama di bank syariah, ya
masih banyak yang memang
pragmatis. Ujung-ujungnya mereka
juga hanya kepada materi atau
keuntungan, atau mungkin ada yang
namanya syariah tapi sistemnya
ternyata gak jauh beda dengan
konven.”
[It looks like it is not happening only
in Islamic Accounting, almost all in
the Islamic financial, especially in
Islamic banks, ya there are still many
who are pragmatic. In the end they are
only to material or profits, or perhaps
the thing as Islamic but the system
turned out to be not much different
from the Convent.]
Such was the statement given by Mrs A, that
indeed there are many Islamic financial institutions
that are pragmatic. In the end they only profit-
oriented in the Islamic business, less attention to
other aspects that exist in the Islamic business.
Explanation from the students also led to
arrests in practice in technical learning Islamic
Accounting. It is submitted as follows,
“Pembelajaran Bu A itu sampai pada
praktik kalo saya mbak, karena dulu
beliau menjelaskan saham-saham gitu,
ya saya akhirnya gak jadi mau main
saham”.
[Learning Mrs. A was up on the
practice to I, because once she explains
the stocks so, I finally not so willing to
play the stock]
From the words submitted by the student can
be arrested explicitly that the study presented by
Mrs. A is technically arrested in intelligence, and
finally to the practice of the stocks. In the end she
did not want to play the stock, due to a risk of riba
if speculative.
Learning from Mr. B is technically as well as
submitted by students follows,
“Dari pembelajaran selama ini, Pak B
masuk ke otak dan praktik. Semua
penjelasannya beliau dapat saya
tangkap melalui pikiran saya.
Praktiknya (di keuangan syariah)
macem-macem, seperti kasus-kasus
investasi yang dibolehkan dan yang
dilarang, saham yang dibolehkan dan
dilarang, praktik musyarakah yang
ternyata hampir mirip dengan
mudharabah. Dan ternyata selama ini
saya sudah sering melakukan
musyarakah tersebut”.
Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-11, 2016
ISSN: 2454-1362, http://www.onlinejournal.in
Imperial Journal of Interdisciplinary Research (IJIR) Page 1036
[Learning during Mr. B for me into the
brain and practices. All his explanation
can i arrest through my mind. in
practice (in the Islamic financial), such
as the cases of investment is halal and
haram, stock, Musharaka practices
which turned almost similar to the
mudaraba. And it turns out all this time
I have often done the Musharaka.]
Answers given by the students has been very
clear that the explanation of Mr. B which is
technically in accounting islamic arrested in the
brain and practices. All the explanations of Mr. B
was arrested at her intellectual brilliance. In
practice, she can find investments that are halal and
haram. Learning submitted technically arrested by
a student on the intelligence of the brain and its
practice. There is no emotional and spiritual
intelligence of learning.
4. The Material Mindset
From a technical learning is finally just
arrested the outside of Islam by students. Students
are less see what is contained in a transaction or
event in accounting and in everyday life. Student
views on accounting still in its materiality or
something that looks real, and negates something
that is not visible. It appears from the discussion
submitted the students on the substance of the
profits in Islam.
At that time there was a question posed by a
student about the substance of the concept of the
profit according to Islam it was the money? Here
are answers to some students,
“Nah, apakah laba itu identik dengan
uang ya iya (penekanan, yakin).
Tinggal yang menjadi
permasalahannya adalah cara
mendapatkannya itu bagaimana dan
untuk apa. Sebab besar kecilnya tidak
pernah ditentukan. Makanya Allah
tidak pernah tanya labanya kok besar?
Tidak pernah ditanya, yang ditanya itu
hanya bagaimana kamu mendapatkan
dan untuk apa. Jadi keuntungan
berapa saja bisa, sah-sah saja”.
[Well, whether profit is synonymous
with money yes (emphasis, sure). A
problem is how to get and for what.
Because the size is never determined.
So God never asked why get huge
profits? Were never asked, which
asked that's just how you get and for
what. So how much profit, they can]
In these discussions, Student A replied that
the concept of profit is the money. Because in
Islam never questioned the amount of such
earnings, in Islam that questioned later only the
money from where and for what. So get the
maximum profit is allowed and it was legitimate in
Islam. Student B countered A student answers,
“saya setuju dengan yang disampaikan
oleh mas A, bahwa konsep laba itu ya
uang. Dan itu juga sudah dijelaskan
dalam Al-Qur’an ayat berapa itu saya
lupa, bahwa uang selain untuk
ekonomi juga ada fungsi-fungsi
lainnya yang salah satunya
menyempurnakan beribadah, seperti
naik haji.”
[I agree with those expressed by A,
that the concept of profit is money.
And it has also been described in the
Qur'an verses how, I forgot, that
money aside for the economy there
are also other functions, one of which
enhance worship, like the hajj.]
From the answers to the two students can be
defined clearly if the student's understanding of
Islam would concept of profit is something that is
material, that is money. Physically, a profit is
money. But beyond that, there are immaterial
values that are not visible in a such profits. For
example there is a pleasure if the merchandise is
sold, it includes the substance of profit. The other
Substance is gratefull to God for rizki, it as well
represents the value that is in a profit concept itself.
Technical learning only submit if the profits
that the money, as long as the way to get it is not
contrary to Islam. Money based on the verse in the
Quran is one of them as places of worship, and so
forth. It's all a learning delivery of outside of
Islamic Accounting. Whereas in some studies has
been submitted about the meaning of profit.
Research [8] found that profit interpreted as
grateful and happiness, and as well serves as a
spreader of joy.
While the research conducted by [9], profit
according to Islamic spiritual is the work of a
servant by His grace, which then distributed to the
community, social and natural. Profit as well used
to build one's morality to be more tawadhu or
humble, altruistic, simple living, and doing
everything due to God (Lillahi Ta’ala).
5. Conclusions
Based on the research that has been done on
the technical learning Islamic Accounting can be
concluded that the technical study on Islamic
Accounting student arrested by intellectual
intelligence, practices regarding the accounting
islamic in Islamic financial institutions and
transactions which halal and haram. There are no
Imperial Journal of Interdisciplinary Research (IJIR)
Vol-2, Issue-11, 2016
ISSN: 2454-1362, http://www.onlinejournal.in
Imperial Journal of Interdisciplinary Research (IJIR) Page 1037
lessons learned to improve the emotional and
spiritual Islamic Accounting students.
That learning also makes students think
pragmatically, such as they recognize the concept
of profit only in terms to the material, is money.
Pragmatism also makes students still profit-
oriented, with a note as long as it does not violate
Islamic law, such as riba, gharar, and maysir.
From the research, it is necessary to the
learning process is not just presenting material in
outside of Islamic Accounting, or technical
learning. More important is to convey learning to
show the substance or values contained in the
Islamic Accounting itself. This is to avoid which
pragmatic thinking of Islamic accountants.
6. References
[1] T. Sawarjuwono and E. Mustikasari, “Mengulas Arah
Pendidikan Akuntansi di Masa Depan,” Simp. Nas.
Akunt. 17, pp. 1–22, 2014.
[2] A. Kamayanti and Virginia Nur Rahmanti, “Melucuti
‘Kerudung’ Manajemen Keuangan Syariah:
Pembelajaran Berbasis Pendekatan Kritis Islami,”
Percepatan Pembang. Ekon. Indones. Perspekt.
Kewilayahan dan Syariah, pp. 507–524, 2014.
[3] I. Triyuwono, Akuntansi Syariah Perspektif,
Metodologi dan Teori, Ketiga. Jakarta: Rajagrafindo
Persada, 2012.
[4] F. H. Al-Salem, “Islamic financial product
innovation,” Int. J. Islam. Middle East. Financ.
Manag., vol. 2, no. 3, pp. 187–200, 2009.
[5] S. Rais and Wakhyudin, “Manajemen Risiko di
Lembaga Keuangan Syariah: Bank Syariah,”
Performance, vol. 12, no. 65, pp. 1–8.
[6] H. Alamsyah, “Perkembangan dan Prospek
Perbankan Syariah Indonesia: Tantangan Dalam
Menyongsong MEA 2015,” Makal. disampaikan
pada Ceramah Ilm. Ikat. Ahli Ekon. Islam, vol. 18,
no. April 2012, pp. 1–8, 2012.
[7] I. Piliyanti and Tri Wahyuni, “Tingkat Suku Bunga
Deposito, Tingkat Bagi Hasil Deposito Mudharabah,
Financing to ratio, Tingkat Inflasi, Ukuran
Perusahaan Serta Pengaruhnya Terhadap
Pertumbuhan Deposito Mudharabah pada Bank
Syariah Indonesia dan Malaysia,” J. Ekon. dan Bisnis
Islam, vol. 9, no. 1, pp. 1–18, 2014.
[8] A. L. Mursy and Rosidi, “Sentuhan Rasa di Balik
Makna Laba,” J. Akunt. Multiparadigma, vol. 4, pp.
165–176, 2013.
[9] D. Prawironegoro and A. D. M. Iwan Triyuwono, Ali
Djamhuri, “Accounting Philosophy: Earning Based
on Capitalism, Marxism, and Islamic Spiritualism
Point of View,” Int. J. Bus. Manag. Invent., vol. Vol.
3, no. 9, pp. 11–21, 2014.