I-Sharia Accounting e-Indonesia: Ukubambisana Okukhulayo Kokholo Nezezimali
I-Indonesia, izwe elinabantu abaningi kakhulu emhlabeni abangamaSulumane, libekwe ngendlela ekhethekile endaweni yokuhlangana kwamasiko kanye nesimanje. Enye yezindlela ezibalulekile lokhu kuhlangana okubonakaliswa ngazo kusemkhakheni wezezimali, ikakhulukazi ngokubalwa kwezimali kweSharia. Njengoba umkhakha wezezimali wamaSulumane e-Indonesia ukhula, ukubalwa kwezimali kweSharia kuvele njengengxenye ebalulekile, okubonisa izimiso zomthetho wamaSulumane (iSharia) emisebenzini yezezimali yamabhizinisi nezikhungo.
Ukuvela Kwe-Sharia Accounting
Ukubalwa kwezimali kwe-Sharia akuyona nje indlela ehlukile yezezimali; kusekelwe ezimisweni zokuziphatha nezokuziphatha ze-Islam. Isisekelo sayo esiyinhloko ukuqinisekisa ukuthi imisebenzi yezezimali inobulungiswa, isobala, futhi ayinazo izinto ezivinjelwe kwi-Islam, njenge-Riba (inzalo), i-Gharar (ukungaqiniseki ngokweqile), kanye ne-Maysir (ukugembula).
E-Indonesia, izimpande zokubalwa kwezimali kwe-Sharia zingalandelelwa emuva eminyakeni yawo-1990 lapho isizwe sabona ukuqala kwamabhange amaSulumane. Ukusungulwa kweBhange iMuamalat Indonesia ngo-1991 kwaphawula umzuzu obalulekile, okubonisa ukwenziwa kwezimali zamaSulumane ezweni. Njengoba imikhiqizo yasebhange ehambisana ne-Sharia ikhula, kunesidingo esiqhubekayo sohlaka oluhlukile lokubalwa kwezimali oluhambisana nezimiso zamaSulumane.
Uhlaka Lokulawula kanye Nezikhungo
Ukuthuthukiswa kwe-Sharia accounting e-Indonesia kukhuthazwe kakhulu ukusekelwa okuqinile kwemithetho kanye nokusekelwa kwezikhungo. Ukusungulwa kwe-Indonesian Institute of Accountants (Indonesian Institute of Accountants noma i-IAI) kanye ne-National Sharia Council (Dewan Syariah Nasional noma i-DSN) kube yinto ebalulekile ekubekeni amazinga kanye neziqondiso zemikhuba yokubalwa kwezimali yamaSulumane.
Ngo-2002, i-IAI, ngokubambisana ne-DSN, yakhipha isethi yokuqala ye-Sharia Accounting Standards (SPS—Sharia Accounting Standards) ukuze inikeze indlela ehlelekile yokurekhoda nokubika ukuthengiselana kwezezimali okuhambisana ne-Sharia. Lezi zindinganiso zivuselelwa njalo ukuze zivumelane nesimo esishintshayo sezimali zamaSulumane, okuqinisekisa ukuthi imikhuba yokubalwa kwezimali ye-Sharia ihlala iqinile futhi ifanelekile.
Izimiso Zokubalwa Kwezimali kweSharia
Ukubalwa kwe-Sharia kuhlanganisa izimiso eziningana ezikuhlukanisa nokubalwa kwezimali okuvamile. Lezi zimiso zigxile kakhulu ezicini zokuziphatha nezomphakathi zobuSulumane:
1. Ubulungiswa Nokulunga: Zonke izinkokhelo kumele zibe nokulingana, kuqinisekiswe ubulungiswa kubo bonke abathintekayo. Noma yiluphi uhlobo lokuxhaphaza, ukukhohlisa, noma inzuzo engalungile aluvunyelwe.
2. Ukucaca Nokuziphendulela: Ulwazi lwezezimali kumele lwethulwe ngokusobala, okuvumela ababambiqhaza ukuba benze izinqumo ezinolwazi. Kugcizelelwa kakhulu ukuziphendulela kuNkulunkulu (u-Allah) nasemphakathini.
3. Ukuvinjelwa kwe-Riba, i-Gharar, ne-Maysir: Ukuthengiselana okubandakanya inzalo, ukungaqiniseki ngokweqile, noma ukugembula akuvunyelwe. Lokhu kudinga amathuluzi ezezimali ahlukile ahambisana nezimiso ze-Sharia.
4. Ukwabelana Ngenzuzo Nokulahlekelwa: Uma kugcizelelwa ukwabelana ngezingozi, ukubalwa kwe-Sharia kuvame ukuhilela izindlela zokwabelana ngenzuzo nokulahlekelwa, njenge-Mudarabah (ukwabelana ngenzuzo) kanye ne-Musharakah (ibhizinisi elihlangene).
Izicelo Ezikhungweni Zezezimali ZamaSulumane
Izimiso zokubalwa kwezimali kweSharia zisetshenziswa kakhulu ezikhungweni zezimali zamaSulumane (i-IFI), njengamabhange, izinkampani zomshuwalense, kanye nezinkampani zokutshala imali. Nazi ezinye zezicelo ezibalulekile:
1. Ibhange LamaSulumane: Ukubalwa kwezimali kweSharia kudlala indima ebalulekile ebhange lamaSulumane, elisebenza ngaphandle kwenzalo. Esikhundleni salokho, amabhange asebenzisa izinhlelo zokwabelana ngenzuzo (Mudarabah), izinkontileka zokuqasha (Ijarah), kanye nokuxhaswa ngezimali okusekelwe emalini (Musharakah) ukuze kutholakale imbuyiselo. Ukubalwa kwezimali okuhambisana neSharia kuqinisekisa ukuthi yonke imali engenayo kanye nezindleko kuqoshwa ngokuhambisana nezimiso zamaSulumane.
2. I-Takaful (Umshwalense WamaSulumane): I-Takaful ihlukile kumshwalense ovamile ngoba isebenza ngesimiso sokusizana kanye nomthwalo wemfanelo owabiwe. Ukubalwa kwezimali kwe-Sharia kuqinisekisa ukucaca ekuhlanganiseni izimali kanye nokusatshalaliswa kwemali eyengeziwe phakathi kwabahlanganyeli.
3. Izikhungo zeZakat kanye neWaqf: IZakat (ukunikela ngezipho) kanye neWaqf (isipho) yizici eziyisisekelo zezimali zomphakathi zamaSulumane. Ukubalwa kwe-Sharia kuqinisekisa ukubalwa okunembile, ukuqoqwa, kanye nokusatshalaliswa kweZakat, kanye nokuphathwa okufanele kwezimpahla zeWaqf.
Izinselelo Namathuba
Nakuba ukubalwa kwezimali kweSharia e-Indonesia kuye kwathuthuka kakhulu, kunezinselele. Esinye sezithiyo eziyinhloko ukuntuleka kochwepheshe abanamakhono kokubili ezimisweni ze-akhawunti ezivamile kanye nezimiso zeSharia. Lokhu kudala isidingo esiphuthumayo sezinhlelo zemfundo ekhethekile kanye nokuqeqeshwa ukuze kuthuthukiswe isizukulwane esisha sababali bezimali beSharia.
Ngaphezu kwalokho, njengoba umkhakha wezezimali wamaSulumane uqhubeka nokukhula, kunesidingo esiqhubekayo sokusungula izinto ezintsha emikhiqizweni nasezinkonzweni zezimali. Lokhu kudinga uhlaka lokubala oluguquguqukayo olungazivumelanisa nezinselele ezintsha ngenkathi luhlala luthembekile ezimisweni zeSharia.
Ngakolunye uhlangothi, intshisekelo ekhulayo yomhlaba wonke kwezezimali zokuziphatha inikeza ithuba elikhulu lokubalwa kwezimali kwe-Sharia. Izimiso zobulungiswa, ukucaca, kanye nomthwalo wemfanelo womphakathi zithinta izilaleli eziningi ezifuna izinketho zokutshalwa kwezimali ezisimeme nezinokuziphatha. Lokhu kuvula ithuba lokuthi i-Indonesia izibeke njengomholi emkhakheni wezezimali wamaSulumane womhlaba wonke.
Isiphetho
Ukubalwa kwezimali kweSharia e-Indonesia kumelela inhlanganisela evumelanayo yokholo kanye nezezimali, okunikeza uhlaka oluhambisana nemisebenzi yezomnotho nezindinganiso zokuziphatha zamaSulumane. Njengoba isizwe siqhubeka nokwamukela ezezimali zamaSulumane, ukubaluleka kwemikhuba eqinile yokubalwa kwezimali kweSharia akunakuphikiswa. Ngokusekelwa okuqhubekayo kwemithetho, imizamo yezemfundo, kanye nokusungula izinto ezintsha, ukubalwa kwezimali kweSharia kunamandla okungegcini nje ngokuqhubekisela phambili ukukhula komnotho wase-Indonesia kodwa futhi kunegalelo enkulumweni yomhlaba wonke ngezimali zokuziphatha.
Ezweni eliqaphela ngokwengeziwe isidingo sokucaca kanye nemikhuba yokuziphatha, ukubalwa kwezimali kwe-Sharia kumelela njengobufakazi bokubaluleka okuqhubekayo kwezimiso zendabuko ezinhlelweni zezimali zanamuhla. Njengoba i-Indonesia idlula ekusaseni layo lezomnotho, ukubalwa kwezimali kwe-Sharia ngokungangabazeki kuzodlala indima ebalulekile ekwakheni isimo sezezimali esinobulungiswa nesilinganayo.
