The Association of Sharia Accounting Students of the Faculty of Islamic Economics and Business UIN Sunan Kalijaga Yogyakarta held a national webinar with the theme “Together with Islamic Audit, Create Indonesia a Center for Islamic Finance 2024.” This webinar was held on Thursday, October 14, 2021, via the Zoom meeting platform. The national webinar serves as the opening event for the 4th Sharia Accounting Fair (4th SAF), an annual event organized by the Association of Sharia Accounting Students.
The national webinar was a certified 4 CPD (Continuing Professional Development) event, attended by more than 250 participants from various backgrounds, including students, academics, and the general public. Participants came from various universities in Indonesia, such as the Islamic University of Indonesia, Brawijaya University, Lambung Mangkurat University, Udayana University, Surabaya State University, Mataram University, Bandung Islamic University, Tarumanegara University, and several other universities in Indonesia.
The event commenced with an opening ceremony, featuring the recitation of the Holy Qur’an, rendition of the Indonesian national anthem and the UIN SUKA hymn, speeches, prayers, the webinar, and a closing ceremony. Notable speakers included Abdur Rozaq, the Chairman of the Committee, Muhammad Wahfudin, the Chairman of the Association of Sharia Accounting Students, Rosyid Nur Anggara Putra, S.Pd., M.Si., the Head of the Sharia Accounting Study Program, and Dr. Afdawaiza, S.Ag., M.Ag., the Dean of the Faculty of Islamic Economics and Business UIN Sunan Kalijaga Yogyakarta.
“The hosting of this webinar aims to provide a comprehensive exploration of Sharia Accounting, particularly in the realm of audit. By featuring esteemed speakers, this webinar seeks to shed light on the development of Sharia audit in the contemporary landscape, which is rife with challenges. Islamic banking stands as one of the institutions that employs Sharia audit to ensure adherence to Sharia principles. However, Sharia audit encounters various challenges, including a perceived lack of established credibility, the ongoing quest for robust guidelines among Indonesian accountants, resulting in the underdevelopment of audits, and an imbalance in the competencies of Sharia auditors, thereby casting doubt on the qualification of Sharia audits. Consequently, Sharia audit presents a formidable challenge for the future of Indonesia,” remarked Dr. Afdawaiza, S.Ag., M.Ag., the Dean of the Faculty of Islamic Economics and Business.
The event featured a keynote speaker and three highly competent speakers in the field of Sharia audit and finance. The keynote speaker was Prof. Mahfud Sholihin, S.E., M.Acc., Ph.D., Ak., CA., the Chairman of the Sharia Accounting Standards Board of the Indonesian Institute of Accountants. The three speakers were:
1. Eri Hariyanto, S.E., M.Si (Expert Staff Trainer at the General Financial Training Center of the Ministry of Finance of the Republic of Indonesia)
2. Dr. Ahim Abdurrahim, S.E., M.Si., Ak., CA., SAS. (Coordinator of the Sharia Accountants Division of the Indonesian Institute of Accountants in Yogyakarta)
3. Dr. F. Ahmad Kurniawan, Ak. CA., CPA., ACPA. (Lecturer at Trunojoyo Madura University and Partner at PAF Erfan & Rakhmawan)
The discussion and material presentation were moderated by Yayu Putri Senjani, S.E., M.Sc., A-CPA, a lecturer in the Sharia Accounting Study Program at the Faculty of Islamic Economics and Business UIN Sunan Kalijaga Yogyakarta. The session commenced with a presentation by the keynote speaker, Prof. Mahfud Sholihin, S.E., M.Acc., Ph.D., Ak., CA., focusing on Indonesia’s position in Sharia Economics and Finance, the model and procedure for developing Sharia Accounting Standards in Indonesia, the latest advancements in Sharia Accounting Standards, Sharia auditing, and the relationship between presenters, users, auditors, and financial reports.
The first speaker, Eri Hariyanto, S.E., M.Si., discussed the development of Sharia finance in Indonesia, beginning with the transformation from KNKS to KNEKS. KNEKS acts as a facilitator and catalyst for the meeting of demand and supply in the halal industry, creating a halal ecosystem and preparing the halal industry in Indonesia. He also explained the challenge of literacy among the people, particulrly in educating the public about Sharia literacy to foster the advancement of Sharia finance in Indonesia.
The second speaker, Dr. Ahim Abdurrahim, S.E., M.Si., Ak., CA., SAS., presented material from an academic perspective regarding the strategic role of Sharia audit and review, an overview of financial and Sharia audits, types of Sharia audits, compliance parameters with Sharia principles, identification of transaction needs in accordance with relevant DSN Fatwas, and the acquisition, identification, and evaluation of transaction evidence.
The third speaker, Dr. F. Ahmad Kurniawan, Ak. CA., CPA., ACPA., presented material from a practitioner’s perspective, focusing on Sharia institution audits, the principles of Sharia institutions, the role of public accounting firms and auditors in Islamic thought, public accountants and auditors, the scope of audits, the objectives of financial statement audits, and the challenges of Sharia institution audit practices.
Following the material presentations, the discussion proceeded with a dynamic question-and-answer session involving the participants and the speakers. The Q&A segment was engaging, featuring a range of intriguing questions from the participants.
The hosting of this national webinar is anticipated to enhance understanding and knowledge of Sharia finance, particularly Sharia audit in Indonesia. Other activities in the 4th Sharia Accounting Fair encompass a charity event, a Sharia accounting olympiad, and a public lecture.
(Khusnul Zulmiati)