ANALISIS TINGKAT PEMAHAMAN MAHASISWA TERHADAP PERNYATAAN STANDAR AKUNTANSI KEUANGAN SYARIAH PSAK-SYARIAH

Authors

  • Purnama Putra Universitas Islam 45

DOI:

https://doi.org/10.33558/jrak.v6i1.828

Keywords:

Understanding,Sharia PSAK, Sharia Accounting

Abstract

Sharia financial industries have grown rapidly in the last one decade. It causes the need of arranging
sharia accounting standard and human resources who understand the context of sharia based business becomes
urgently required. Universities conducting high education services provide the students to meet the need of
sharia financial industries. Related to the provision of human resources with the understanding of sharia
accounting, Islamic Universities of 45 (Unisma) Bekasi gives two choices for the students to take either Islamic
Banking or Accounting department focusing on sharia accounting.
The research method employed in this study was descriptive quantitative. The primary data source was
the written test containing 25 items consisted of 20 multiple choices and 5 essays. The sample was 23 students:
8 were from sharia accounting department and 15 were from Islamic Banking in the academic year of 2012.
The sample was taken by using purposive sampling technique since the sample was only those having taken
sharia PSAK. The method used for data analysis was by scoring the test result and converting it to the score
based on the standard scoring of UNISMA. Based on the average score of the test done by the students of Sharia
Accounting which was 72.93, the students "understand" sharia PSAK while the students of 2012 academic year
majoring in Islamic Banking have the average score was 77 which also means that the students "understand"
sharia PSAK. The hypothesis was tested by using Mann Whitney Test with the Sig value (p value) of 0.084 >0.05
meaning that there is no difference between the understanding of the students who were focusing in Shariah
Accounting and majoring in shareea banking belonging to the academic year of 2012 on sharia PSAK. It means
that H alternative is rejected while H0 is accepted.

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Published

2015-02-16