Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0
Purpose - The aims to point out the challenges and expectations towards sharia accounting profession on zakat and waqf in facing the industrial revolution. Method - This research used a qualitative approach by systematically explaining various sources of literature. Result - The results of the res...
Main Author: | |
---|---|
Format: | Article |
Language: | English |
Published: |
Universitas Islam Negeri Walisongo Semarang
2020-12-01
|
Series: | Journal of Islamic Accounting and Finance Research |
Subjects: | |
Online Access: | https://journal.walisongo.ac.id/index.php/jiafr/article/view/6295 |
id |
doaj-229df407dc704b739286891f68c9739e |
---|---|
record_format |
Article |
spelling |
doaj-229df407dc704b739286891f68c9739e2021-03-31T07:25:58ZengUniversitas Islam Negeri Walisongo SemarangJournal of Islamic Accounting and Finance Research2715-04292714-81222020-12-012222925810.21580/jiafr.2020.2.2.62952713Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0Agus Arwani0Institut Agama Islam Negeri PekalonganPurpose - The aims to point out the challenges and expectations towards sharia accounting profession on zakat and waqf in facing the industrial revolution. Method - This research used a qualitative approach by systematically explaining various sources of literature. Result - The results of the research shows that the era of the Industrial Revolution 4.0 and Society 5.0 offers convenience and speed, making people turn into super fast and human-centered. Both professional and sharia accountants need a pattern of self-management on the basic functions of sharia accounting which will, in turn, increase the efficiency and effectiveness of their work and the results can be shown in real-time. Implication - Research implication shows that some companies have developed this because of the support gained from the adequate standardization of financial management processes and standardization information systems architecture and by the demands of the fourth-generation industry proving that crucial competencies are needed for sharia accountants of zakat and waqf. Originality - The research shows that Islamic accountants must understand Indonesian Financial Accounting Standard 109 on Zakat, Infaq and Sadaqah, and Indonesian Financial Accounting Standard 112 on Waqf which is based on information technology in the era of Industrial Revolution 4.0 and Society Era 5.0.https://journal.walisongo.ac.id/index.php/jiafr/article/view/6295sharia acoountingzakatwaqfindustrial revolution |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Agus Arwani |
spellingShingle |
Agus Arwani Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0 Journal of Islamic Accounting and Finance Research sharia acoounting zakat waqf industrial revolution |
author_facet |
Agus Arwani |
author_sort |
Agus Arwani |
title |
Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0 |
title_short |
Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0 |
title_full |
Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0 |
title_fullStr |
Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0 |
title_full_unstemmed |
Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0 |
title_sort |
sharia accounting on indonesian financial accounting standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0 |
publisher |
Universitas Islam Negeri Walisongo Semarang |
series |
Journal of Islamic Accounting and Finance Research |
issn |
2715-0429 2714-8122 |
publishDate |
2020-12-01 |
description |
Purpose - The aims to point out the challenges and expectations towards sharia accounting profession on zakat and waqf in facing the industrial revolution.
Method - This research used a qualitative approach by systematically explaining various sources of literature.
Result - The results of the research shows that the era of the Industrial Revolution 4.0 and Society 5.0 offers convenience and speed, making people turn into super fast and human-centered. Both professional and sharia accountants need a pattern of self-management on the basic functions of sharia accounting which will, in turn, increase the efficiency and effectiveness of their work and the results can be shown in real-time.
Implication - Research implication shows that some companies have developed this because of the support gained from the adequate standardization of financial management processes and standardization information systems architecture and by the demands of the fourth-generation industry proving that crucial competencies are needed for sharia accountants of zakat and waqf.
Originality - The research shows that Islamic accountants must understand Indonesian Financial Accounting Standard 109 on Zakat, Infaq and Sadaqah, and Indonesian Financial Accounting Standard 112 on Waqf which is based on information technology in the era of Industrial Revolution 4.0 and Society Era 5.0. |
topic |
sharia acoounting zakat waqf industrial revolution |
url |
https://journal.walisongo.ac.id/index.php/jiafr/article/view/6295 |
work_keys_str_mv |
AT agusarwani shariaaccountingonindonesianfinancialaccountingstandardonzakatandwaqftakeonindustrialrevolution40andsocietyera50 |
_version_ |
1724177869437927424 |