Kuwerengera Ndalama kwa Sharia ku Indonesia
M'zaka zaposachedwapa, dziko la Indonesia lakhala likupita patsogolo mwachangu m'mbali zosiyanasiyana za moyo, kuphatikizapo zachuma ndi zachuma. Chinthu chimodzi chosangalatsa m'gawoli ndi chitukuko cha maakaunti achisilamu. Dongosolo la akaunti ili silimangoganizira za zachuma zokha komanso mfundo za sharia yachisilamu. Nkhaniyi ikambirana mozama za maakaunti achisilamu ku Indonesia, kufotokoza mbiri yake, mfundo zoyambira, zomwe zikuchitika, komanso zovuta zake.
Mbiri ya Sharia Accounting ku Indonesia
Kuwerengera ndalama kwa Sharia ndi njira yowerengera ndalama yomwe imatsatira mfundo za sharia zachisilamu. Ku Indonesia, kukhalapo kwa kuwerengera ndalama kwa sharia sikusiyana ndi kukula kwachuma cha sharia kumapeto kwa zaka za m'ma 20. Kuyambira pomwe Bank Muamalat Indonesia idakhazikitsidwa mu 1991, mabungwe azachuma a sharia ayamba. Izi zikusonyeza kufunikira kwakukulu kwa njira zowerengera ndalama zomwe zimatha kugwira ntchito za mabungwe azachuma kutengera mfundo za sharia.
Mogwirizana ndi zomwe zachitikazi, miyezo ya Sharia accounting yayamba kusamalidwa kwambiri. Mu 2002, Sharia Accounting Standards Board (DSAS) idakhazikitsidwa ndi Indonesian Institute of Accountants (IAI) ndi cholinga chopanga ndikupereka miyezo ya accounting motsatira mfundo za Sharia.
Mfundo Zoyambira za Akaunti Yachisilamu
Mosiyana ndi maakaunti achikhalidwe, maakaunti a Chisilamu amachokera ku mfundo zingapo zochokera ku ziphunzitso za Chisilamu. Izi ndi zina mwa mfundo zazikulu zomwe zimapanga maziko a maakaunti a Chisilamu:
1. Kuletsa Katapira
Riba, kapena chiwongola dzanja, ndi chimodzi mwa zinthu zoletsedwa mu Chisilamu. Chifukwa chake, mu sharia accounting, zochitika zonse zokhudzana ndi chiwongola dzanja sizizindikirika. M'malo mwake, mapangano monga murabahah, ijarah, ndi musharakah amagwiritsidwa ntchito omwe akutsatira sharia.
2. Kuwonekera ndi Kulungama
Kuwerengera ndalama kwa Sharia kumagogomezera kufunika kochita zinthu mwachilungamo komanso mwachilungamo pazochitika zonse ndi malipoti. Chidziwitso chonse chiyenera kuwululidwa moona mtima komanso momveka bwino kuti tipewe chinyengo ndi kusalungama.
3. Zakat
Monga lamulo la Asilamu, zakat iyenera kulembedwa ndikufotokozedwa molondola mu malipoti azachuma.
4. Kusunga Makhalidwe Abwino a Anthu
Dongosolo la sharia accounting silimangoyang'ana phindu lokha, komanso limaganizira momwe malonda aliwonse amakhudzira anthu.
Kukula kwa Sharia Accounting ku Indonesia
Kukula kwa maakaunti achisilamu ku Indonesia kwadutsa magawo angapo ofunikira. Izi ndi zina mwa zinthu zofunika kwambiri zomwe zikuyimira chitukukochi:
1. Kukhazikitsidwa kwa Sharia Accounting Standards Board (2002)
Kukhazikitsidwa kwa DSAS ndi IAI ndi gawo lofunika kwambiri popanga miyezo yowerengera ndalama yomwe imagwirizana ndi malamulo a sharia.
2. Kuyanjana ndi anthu ndi maphunziro
Kuyambira kumayambiriro kwa zaka za m'ma 2000, pakhala pali khama losiyanasiyana lolimbikitsa ntchito yowerengera ndalama zachisilamu. Misonkhano, misonkhano, ndi maphunziro osiyanasiyana akhala akuchitika kuti akatswiri ndi akatswiri a maphunziro amvetsetse bwino ntchito yowerengera ndalama zachisilamu.
3. Kutulutsidwa kwa Miyezo Yowerengera ya Sharia (PSAK Syariah)
Kuyambira pakati pa zaka za m'ma 2000, bungwe la Indonesian Institute of Accountants (IAI) latulutsa ma Statement of Financial Accounting Standards (PSAK) angapo makamaka kwa mabungwe omwe amatsatira malamulo a sharia. Ma PSAK ena otchuka ndi awa: PSAK 101 ( Presentation of Sharia Financial Statements ), PSAK 102 (Murabahah Accounting), ndi PSAK 103 (Salam Accounting).
4. Maphunziro Oyenera
Mayunivesite ku Indonesia ayambanso kugwiritsa ntchito maphunziro a sharia accounting mu mapulogalamu awo ophunzirira. Cholinga cha izi ndi kukonzekera akatswiri odziwa bwino ntchito imeneyi.
5. Mgwirizano Wapadziko Lonse
Pofuna kulimbitsa kuvomerezeka ndi kufunika kwa akaunti yachisilamu, Indonesia imagwirizananso ndi mabungwe osiyanasiyana apadziko lonse lapansi, monga Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) ndi Islamic Financial Services Board (IFSB).
Mavuto a Sharia Accounting ku Indonesia
Ngakhale kuti ikukula mofulumira, maakaunti achisilamu ku Indonesia akadali ndi mavuto ambiri omwe akuyenera kuthetsedwa kuti agwirizane bwino ndi dongosolo lazachuma padziko lonse lapansi.
1. Kusamvetsetsa
Kumvetsetsa kwa maakaunti achisilamu kumasiyana pakati pa osewera m'makampani azachuma. Ambiri samvetsa bwino kusiyana pakati pa maakaunti achisilamu ndi achikhalidwe, zomwe zingayambitse kusagwirizana pakugwiritsa ntchito kwawo.
2. Miyezo Yosiyanasiyana
Mosiyana ndi njira yowerengera ndalama yachikhalidwe, yomwe imatsatira miyezo yapadziko lonse lapansi monga International Financial Reporting Standards (IFRS), miyezo yachisilamu yowerengera ndalama imatha kusiyana malinga ndi dziko. Izi zingayambitse malipoti azachuma osasinthasintha.
3. Zida Zachuma Zosiyanasiyana za Sharia
Zipangizo zosiyanasiyana zachuma zachisilamu, monga murabahah, mudharabah, ijarah, ndi zina, zimafuna njira yapadera yowerengera ndalama. Izi zimapangitsa kuti kugwiritsa ntchito maakaunti achisilamu kukhale kovuta.
4. Malamulo Osakwanira
Ngakhale kuti pali malamulo othandizira, kukhazikitsa ndi kuyang'anira kwawo kuyenera kukulitsidwa. Boma ndi mabungwe oyenerera ayenera kugwira ntchito molimbika kuti atsimikizire kuti bungwe lililonse likutsatira zomwe zilipo.
5. Kukonzekera kwaukadaulo
Masiku ano, ukadaulo umagwira ntchito yofunika kwambiri pa nkhani yowerengera ndalama. Komabe, kukonzekera kwaukadaulo kuthandizira kukhazikitsa Sharia accounting kukadali kovuta. Machitidwe omwe alipo a accounting ayenera kukhala okonzeka kukwaniritsa zosowa za Sharia accounting.
Ziyembekezo za M'tsogolo
Ngakhale kuti akukumana ndi mavuto osiyanasiyana, chiyembekezo chamtsogolo cha kuwerengera ndalama zachisilamu ku Indonesia chili bwino kwambiri. Zinthu zingapo zomwe zikuchirikiza izi ndi izi:
1. Thandizo la Boma
Boma la Indonesia likupitirizabe kusonyeza kudzipereka kwake pothandiza chitukuko cha chuma cha Chisilamu ndi zachuma, kuphatikizapo mu akaunti. Ndondomeko ndi malamulo osiyanasiyana othandizira akuyembekezeka kuthandiza kuthana ndi zopinga zomwe zilipo.
2. Kudziwa Kwambiri
Popeza anthu akuzindikira kufunika kwa mfundo za Sharia m'moyo watsiku ndi tsiku, kufunikira kwa zinthu ndi ntchito zachuma zomwe zikugwirizana ndi Sharia kudzapitirira kukwera. Izi mosakayikira zidzakhala ndi zotsatira zabwino pakukula kwa maakaunti a Sharia.
3. Zatsopano pa Ukadaulo
Kukula kwa ukadaulo, makamaka pankhani ya zachuma zachisilamu, kukuyembekezeka kuti kuthandize kukhazikitsa njira zowerengera ndalama zachisilamu. Kugwiritsa ntchito njira zozikidwa paukadaulo zozikidwa pa mfundo zachisilamu kungathandize kuti malipoti azachuma azigwira ntchito bwino komanso molondola.
4. Mgwirizano Wapadziko Lonse
Kugwirizana ndi mabungwe apadziko lonse lapansi kungathandize Indonesia kugwirizanitsa miyezo yachisilamu yowerengera ndalama ndi miyezo yapadziko lonse lapansi, motero kungathandize kuphatikizana ndi dongosolo lazachuma padziko lonse lapansi.
Mapeto
Kuwerengera ndalama kwa Sharia ku Indonesia kwakhala ndi chitukuko chachikulu m'zaka makumi angapo zapitazi. Ngakhale kuti ikukumana ndi mavuto ambiri, chiyembekezo chake chamtsogolo chikupitilizabe kukhala chowala chifukwa cha thandizo lochokera ku magulu osiyanasiyana, chidziwitso cha anthu ambiri, komanso luso lamakono. Ndi kusintha kosalekeza ndi kusintha, tikuyembekeza kuti kuwerengera ndalama kwa Sharia ku Indonesia kungakhale mzati wofunikira kwambiri pothandizira kukula kwachuma kwa sharia kosatha.
