COMPARISON BETWEEN IFRS AND AAOIFI STANDARD ON FINANCIAL REPORT
DOI:
https://doi.org/10.25299/jtb.2025.vol8(1).22710Keywords:
IFRS , AAOFI , Laporan Keuangan , Kerangka Kerja Syariah , Bank SyariahAbstract
Penelitian ini membandingkan pelaporan keuangan di bawah IFRS (Maybank Islamic) dan standar AAOIFI (Bahrain Islamic Bank), berfokus pada variasi dalam pengakuan, pengukuran, dan pengungkapan transaksi Islam yang signifikan seperti murabahah, ijarah, dan menekankan pada isu zakat. Penelitian ini menggunakan analisis konten kualitatif untuk menganalisis bagaimana standar-standar ini mempengaruhi komparabilitas dan transparansi. IFRS menyediakan kerangka kerja global, tetapi AAOIFI menyediakan relevansi yang sesuai dengan syariah yang berpotensi menghasilkan perbedaan dalam laporan keuangan. Penelitian ini berkontribusi pada perdebatan harmonisasi dengan memberikan informasi kepada pemangku kepentingan tentang implikasi praktis penerapan standar-standar ini dalam perbankan Islam.
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