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Studi Kritis Exposure Draft Psak Syariah

Author

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  • Rifqi Muhammad

Abstract

Perkembangan lembaga keuangan syariah di Indonesia telah mendorong munculnya praktik-praktik akuntansi yang beragam. Ikatan Akuntan Indonesia merasa perlu untuk mengatur keeragaman penyusunan dan penyajian laporan keuangan di lemhaga-lembaga keuangan syariah tersebut dengan membuat standar. Oleh karena itu Dewan Standar Akuntansi Keuangan (DSAK) segera menyetujui Exposure Draft PSAK Syariah pada November 2006 yang disusun oleh Komite Akuntansi Syariah (KAS).Tulisan ini bertujuan untuk membahas dan mengevaluasi Exposure Draft (ED) PSAK Syariah. Kesimpulan yang bisa diambil dari kajian ini adalah bahwa ED PSAK Syariah belum sepenuhnya bisa mengakomodasi perkembangan lembaga-lembaga keuangan syariah di Indonesia.

Suggested Citation

  • Rifqi Muhammad, 2007. "Studi Kritis Exposure Draft Psak Syariah," Jurnal Aplikasi Bisnis, Universitas Islam Indonesia, vol. 7(10), pages 815-827.
    • Handle: RePEc:uii:jabisf:v:7:y:2007:i:10:p:815-827:id:7511
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    File URL: https://journal.uii.ac.id/JABIS/article/view/7511/6594
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