ANALISIS PERBANDINGAN AKUNTANSI TRANSAKSI SUKUK NEGARA DENGAN SUKUK KORPORASI SEBAGAI BENTUK PERWUJUDAN AKUNTABILITAS SYARIAH
Abstract
ABSTRACT
Purpose: This paper aims to explain the difference between accounting practices of sovereign sukuk and corporate sukuk that are guided by PSAK 110. The accounting process includes how to recognize, measure, present and disclose sukuk transactions in financial statements. In addition, this paper also explains how the role of accounting in realizing sharia accountability
Methodology: The research method used is descriptive qualitative method. The first process is conducting interviews and observations to know the practices of sovereign sukuk accounting in the government and asking for opinions on how the role of accounting in realizing Islamic accountability. The next process analyzes the differences in accounting for sovereign sukuk with corporate sukuk in accordance with PSAK 110.
Finding: The results of the analysis explain that the sovereign sukuk accounting practices have partially applied sharia principles. There is already a separation of accounts with konvensional bonds. It's just that there is still a recording process that still needs to berevised, especially in recording premium / discounted amortization transactions. The presentation and disclosure of sovereign sukuk transactions is still not informative because it is not yet complete such as corporate sukuk transactions in accordance with PSAK 110.
Keyword: Sovereign Sukuk Accounting, Corporate Sukuk Accounting, and Shariah Accountability
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