Sharia Accounting muIndonesia
Mumakumi emakore achangopfuura, Indonesia yakaona kufambira mberi nekukurumidza muzvikamu zvakasiyana-siyana zvehupenyu, kusanganisira hupfumi nehupfumi. Chimwe chinhu chinonakidza muchikamu ichi ndechekuvandudzwa kwekuverenga kweIslam. Iyi sisitimu yekuverenga haingofungi nezvemari chete asiwo misimboti yeIslamic sharia. Chinyorwa chino chichakurukura zvakadzama nezvekuverenga kweIslam muIndonesia, ichifukidza nhoroondo yayo, misimboti yekutanga, budiriro, nematambudziko.
Nhoroondo yeSharia Accounting muIndonesia
Kuverengera kweSharia inzira yekuverengera inotevedzera misimboti yeIslam yeSharia. MuIndonesia, kuvapo kwekuverenga kweSharia hakuparadzaniswi nekukura nekukurumidza kwehupfumi hweSharia mukupera kwezana remakore rechi20. Kubva pakagadzwa Bank Muamalat Indonesia muna 1991, masangano emari eSharia akamuka. Izvi zvinoratidza kudiwa kuri kukura kwemaitiro ekuverengera anokwanisa kushandira mashandiro emasangano emari zvichibva pamisimboti yeSharia.
Zvichienderana neizvi, mitemo yekuverenga mari yeSharia yakatanga kutariswa zvakanyanya. Muna 2002, Sharia Accounting Standards Board (DSAS) yakavambwa neIndonesian Institute of Accountants (IAI) nechinangwa chekugadzira nekupa mitemo yekuverenga mari zvichienderana nemirau yeSharia.
Nheyo dzekutanga dzekuverenga maakaundi echiIslam
Kusiyana nekuverenga mabhuku kwakajairika, kuverenga mabhuku kwechiIslam kwakavakirwa pamisimboti yakawanda inobva mudzidziso dzechiIslam. Idzi ndidzo dzimwe dzemisimboti huru dzinoumba hwaro hwekuverenga mabhuku kwechiIslam:
1. Kurambidzwa kweMari yeMhindu
Riba, kana kuti mubereko, chimwe chezvinhu zvinorambidzwa muIslam. Saka, mukuverenga sharia, kutengeserana kwese kunosanganisira mubereko hakuonekwi. Asi, zvibvumirano zvakaita semurabahah, ijarah, uye musharakah zvinoshandiswa zvinoenderana nesharia.
2. Kujeka uye Kururama
Kuverenga mari kweSharia kunosimbisa kukosha kwekujeka uye kururamisira mune zvese zvinoitwa uye mishumo. Ruzivo rwese runofanira kuburitswa pachena uye nenzira yakatendeseka kudzivirira hutsotsi nekusaruramisira.
3. Zakat
Sechisungo cheMuslim, zakat inofanira kunyorwa uye kutaurwa nemazvo mumishumo yemari.
4. Kuchengetedzwa Kwetsika Dzemagariro
Sisitimu yekuverenga mari yesharia haingotarise purofiti chete, asi inotarisawo kukanganisa kwekutengeserana kwega kwega munharaunda.
Kuvandudzwa kweSharia Accounting muIndonesia
Kuvandudzwa kwekuverenga kweIslam muIndonesia kwapfuura nematanho akakosha akati wandei. Izvi zvinotevera ndezvimwe zvezvinhu zvakakosha zvinoratidza budiriro iyi:
1. Kugadzwa kweSharia Accounting Standards Board (2002)
Kugadzwa kweDSAS neIAI idanho rekutanga rakakosha mukugadzira mitemo yekuverenga mari inoenderana nezvinodiwa nesharia.
2. Kushamwaridzana nevanhu uye Dzidzo
Kubva pakutanga kwema2000, kwakaitwa mabasa akasiyana-siyana ekusimudzira maakaundi echiIslam. Misangano yakasiyana-siyana, maworkshop, uye makosi akaitwa kuti nyanzvi nevadzidzisi vanzwisise maakaundi echiIslam.
3. Kuburitswa kweSharia Accounting Standards (PSAK Syariah)
Kubva pakati pemakore ekuma2000, Indonesian Institute of Accountants (IAI) yakaburitsa maStatements of Financial Accounting Standards (PSAK) akawanda zvakanangana nemasangano anotevedzera sharia. Mamwe maPSAK anozivikanwa zvikuru anosanganisira PSAK 101 (Presentation of Sharia Financial Statements), PSAK 102 (Murabahah Accounting), uye PSAK 103 (Salam Accounting).
4. Dzidzo Yepamutemo
Mayunivhesiti ekuIndonesia atangawo kuisa zvidzidzo zvekuverenga sharia muzvirongwa zvavo zvekudzidza. Izvi zvine chinangwa chekugadzirira nyanzvi dzine hunyanzvi mubasa iri.
5. Kushandira pamwe kwenyika dzese
Kuti kusimbiswe kushanda uye kukosha kwekuverenga mari kwechiIslam, Indonesia inoshandawo pamwe chete nemasangano akasiyana-siyana epasi rose, akadai seAccounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) neIslamic Financial Services Board (IFSB).
Matambudziko eSharia Accounting muIndonesia
Kunyangwe ichikurumidza kukura, maakaundi echiIslam muIndonesia achiri kutarisana nematambudziko akati wandei anofanirwa kugadziriswa kuti pave nekubatana kuri nani nehurongwa hwemari hwepasi rose.
1. Kusanzwisisa
Kunzwisisa maakaundi echiIslam kunosiyana pakati pemakambani ari muindasitiri yemari. Vazhinji havanyatsonzwisisi musiyano uripo pakati pemaakaundi echiIslam neechinyakare, izvo zvinogona kukonzera kusawirirana mukushandiswa kwawo.
2. Mitemo Yakasiyana-siyana
Kusiyana nehurongwa hwekuverenga mari hwemazuva ano, hunotevedzera mitemo yepasi rose yakaita seInternational Financial Reporting Standards (IFRS), mitemo yekuverenga mari yeIslam inogona kusiyana kubva kunyika kuenda kunyika. Izvi zvinogona kukonzera kusawirirana kwemishumo yemari.
3. Zvishandiso Zvemari Zvakasiyana-siyana zveSharia
Zvishandiso zvemari zvechiIslam zvakasiyana-siyana, zvakaita semurabahah, mudharabah, ijarah, nezvimwe, zvinoda kutarisirwa kwakakosha kwekuverenga. Izvi zvinowedzera kuoma kwekushandiswa kwekuverenga kwechiIslam.
4. Mitemo Isina Kunaka
Kunyange hazvo mitemo inotsigira iripo, kushandiswa kwayo uye kutarisirwa kwayo kuchiri kufanira kusimbiswa. Hurumende nemasangano akakodzera vanofanira kushanda nesimba kuti vave nechokwadi chekuti sangano rega rega rinotevedzera zviri kutaurwa.
5. Kugadzirira Tekinoroji
Munguva ino yedhijitari, tekinoroji ine basa rakakosha mukuita maakaundi. Zvisinei, kugadzirira tekinoroji kutsigira kuitwa kweSharia accounting kuchiri dambudziko. Masisitimu eakaundi aripo anofanirwa kukwanisa kugutsa zvinodiwa zveSharia accounting.
Tarisiro Yeramangwana
Kunyangwe takatarisana nematambudziko akasiyana-siyana, mikana yeramangwana yekuverenga mari kweIslam muIndonesia yakajeka. Zvinhu zvakawanda zvinotsigira maonero aya zvinosanganisira:
1. Rutsigiro rweHurumende
Hurumende yeIndonesia iri kuramba ichiratidza kuzvipira kwayo kutsigira kuvandudzwa kwehupfumi hweIslam nezvemari, kusanganisira mukuverenga mari. Mitemo nemirau yakasiyana-siyana inotsigira inotarisirwa kubatsira kugadzirisa zvipingamupinyi zviripo.
2. Kuwedzera Kuziva
Nekuwedzera kweruzivo rweveruzhinji nezvekukosha kwemitemo yeSharia muhupenyu hwezuva nezuva, kudiwa kwezvigadzirwa nemasevhisi emari zvinoenderana neSharia kucharamba kuchikwira. Izvi pasina mubvunzo zvichave nemhedzisiro yakanaka pakuvandudzwa kweSharia accounting.
3. Kuvandudzwa kweTekinoroji
Kufambira mberi kwetekinoroji, kunyanya munyaya dzemari dzechiIslam, kunotarisirwa kuti kuite kuti maakaundi echiIslam aitwe nyore. Kushandiswa kwemasystem akavakirwa patekinoroji anotevedzera misimboti yeIslam kunogona kuvandudza kushanda zvakanaka uye kururama kwemishumo yemari.
4. Kushandira Pamwe Chete Pasi Rose
Kushanda pamwe chete nemasangano epasi rose kunogona kubatsira Indonesia kubatanidza mitemo yekuverenga mari yeIslam nemirairo yepasi rose, nokudaro zvichiita kuti zvive nyore kubatanidzwa nehurongwa hwemari hwepasi rose.
Mhedziso
Basa rekuverenga mari reSharia muIndonesia rakaona shanduko huru mumakumi emakore apfuura. Kunyange richiri kutarisana nematambudziko akati wandei, ramangwana rayo rinoramba rakajeka nekuda kwekutsigirwa kubva kumapato akasiyana-siyana, ruzivo rwakawedzerwa rweveruzhinji, uye hunyanzvi hwetekinoroji. Nekuenderera mberi kwekuvandudzwa nekugadzirisa, zvinotarisirwa kuti basa rekuverenga mari reSharia muIndonesia rinogona kuva mbiru yakakosha mukutsigira kukura kwehupfumi hweSharia.
