This course introduces the accounting principles and practice for entities which choose to comply to Islamic principles in general or just to use such contract that comply to Islamic principles. This course discuss the basic concept of shariah accounting, contracts in Islamic  business and accounting treatment for shariah contracts (aqad) and the financial reporting for Islamic financial institutions. Aqad of Murabahah, Mudharabah, and Musyarakah will be discussed in detail, while other contracts will be discussed in brief.

Level: Undergraduate.

Prerequisite: Introductory Accounting/basic accounting.

Learning objectives: The students are expected to be able to explain how accounting records and reports the transaction under shariah principle in general.

Non Credits - 20 hours

Dr. Evony Silvino Violita, Ak., CA.

email: [email protected]

General Accounting, Shariah-Based Accounting, Islamic Business, Governance 

Dr. Evony Silvino Violita, MCom.,CA., is a lecturer from Universitas Indonesia, Faculty of Faculty Economics and Business. She got Accounting degree from Universitas Indonesia in 1996 and gained Master of Finance at University of Queensland in 2000. She finished her Doctorate degree from Universitas Indonesia in 2014 with a Dissertation about the culture and disclosure of Islamic Values in Islamic Banks, a cross-country study. Her interest is in General Accounting, Islamic accounting and finance, Islamic business, Ethics, and governance. She also teach in main accounting subjects such as Accounting Theory, Cost & Management Accounting, International Business, Corporate Governance. 

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