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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

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Title Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0
 
Creator Arwani, Agus
 
Subject —
sharia acoounting; zakat; waqf; industrial revolution
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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.
 
Publisher Universitas Islam Negeri (UIN) Walisongo Semarang
 
Contributor —
 
Date 2020-12-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Qualitative
 
Format application/pdf
 
Identifier https://journal.walisongo.ac.id/index.php/jiafr/article/view/6295
10.21580/jiafr.2020.2.2.6295
 
Source Journal of Islamic Accounting and Finance Research; Vol 2, No 2 (2020); 229-258
2714-8122
2715-0429
 
Language eng
 
Relation https://journal.walisongo.ac.id/index.php/jiafr/article/view/6295/pdf
 
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Rights Copyright (c) 2020 Journal of Islamic Accounting and Finance Research
http://creativecommons.org/licenses/by-nc-sa/4.0