Summary of Potensi Ragam dan Peran Akuntan Publik Dalam Industri Syariah

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The YouTube video titled "Potensi Ragam dan Peran Akuntan Publik Dalam Industri Syariah" discusses the potential and role of public accountants in the Sharia industry . The webinar focuses on the growth and scope of the Sharia industry, including finance and fashion. The speakers emphasize the importance of accountants in supporting the growth of the halal industry in Indonesia. They highlight the increasing awareness among Shariah entities to implement Shariah standards and the need for accountants with expertise in Shariah transactions. The webinar also discusses the Indonesian government's commitment to developing the Sharia economy and the role of Sharia accountants in providing policy recommendations and solving sector issues. Overall, the video highlights the opportunities and challenges faced by public accountants in the Sharia industry and emphasizes the importance of continuous learning and adaptation to meet future demands.

  • 00:00:00 In this section, the speaker begins by expressing gratitude for the opportunity to host the event and welcomes the esteemed guests and participants, including the Chairman of the Public Accountant Profession Committee. The theme of the webinar is the potential and role of public accountants in the Sharia industry. The event will include presentations by speakers and conclude with a discussion facilitated by a moderator. The section ends with an invitation for everyone to stand and sing the Indonesian national anthem.
  • 00:05:00 In this section, the hosts of the webinar, Bapak Toni Hartono and Bapak Rizky Febian, along with panelists Bapak Sutan Emi Hidayat and Bapak Yusuf Wibisana, will begin their presentation by offering prayers and greetings. Bapak Ibu, one of the participants, will also say hello. They will then introduce themselves and provide information on the committee's purpose and agenda. The webinar will focus on the potential of accountants and the role of Syariah in business. details of their background, and their contributions to accountant associations in Indonesia.
  • 00:10:00 In this section, the speaker discusses the Potensi Ragam dan Peran Akuntan Publik Dalam Industri Syariah. According to the speaker, Akuntan Publik Profesi (KPAP) is an independent organization established in accordance with the undang-undang number five of 2011. The KPAP committee is composed of 13 members who have a collectivist political nature. The speaker also states that KPAP's goal is to provide feedback on matters related to the profession of public accountants and function as a unifying body. Their actions can include proposing new policies or sanctions against administrative officers granted by the Minister of Finance. The speaker goes on to mention that a webinar is being held on December 6, 2022, by the KPAP Committee to inform the public of the growth and scope of the Syariah industry, from finance to fashion. This webinar is being held daringly through Zoom and YouTube live. The meeting involves discussing the potential and market for the professional accountant's profession and the challenges and knowledge required for audit in Syariah entities.
  • 00:15:00 In this section, the speaker discusses the potential and role of public accountants in the Sharia industry. They mention that the webinar has around 500 participants and express gratitude to all those attending. The speaker then introduces the speakers and emphasizes the importance of knowledge and learning in the field. They highlight Indonesia's potential in the Sharia economy, with a large Muslim population and rapid growth in the Sharia finance sector. They also mention the significant expenditure on halal food and lifestyle by the global Muslim community.
  • 00:20:00 In this section, the speaker discusses the growth of the halal industry in Indonesia, which is expected to reach 3 trillion US dollars by 2023. He attributes this growth to the increasing Muslim population in Indonesia, which is predicted to grow significantly in the coming years. The speaker then mentions the need for accountants and audit professionals to provide information and ensure the reliability of the halal products and services industry. The speaker goes on to discuss the current state of the halal industry in Indonesia, stating that the growth rate of halal assets in the country has been around 13.82% from December 2021, while the data from the IAI has shown that there are 142 lulusan ujian sertifikasi akunansi Syariah baru in Indonesia. Additionally, the speaker highlights that currently, only a small number of Syariah companies in Indonesia receive services from accounting firms. He mentions that while jasa insurance and reviewSyariah Maganiankemat, jasa nonizzaskinema Newdue sindihkan Himenpajur Leontinus Sekuritas. The speaker concludes that there is still much work to be done to fully realize the potential of the accountants and audit professionals in supporting the growth of the halal industry in Indonesia. He states that the webinar in question aims to provide more information about the role of accountants and audit professionals in the halal industry sector.
  • 00:25:00 The video is about a webinar on "Potensi Ragam dan Peran Akuntan Publik Dalam Industri Syariah." The speaker for the webinar, Bapak Ricky Ferdian, is introducing it. The speaker from the keypaper team and the moderator, Ibu Dewi Haryani, have agreed to a photo together before the webinar. The organizers of the webinar have asked their rekan-rekan to be patient and that the operator will be activated after the speakers have agreed. The moderator will inform the participants what terms they need to fill out, and the participants need to reflect them in three. After the webinar, the certificates needed to be obtained can be obtained by downloading them from the link provided in the YouTube description. In addition, the moderator, Ibu Dewi Haryani, who is a Ph.D. in economics and accounting and an instructor in economics and accounting at the Muhammadiyah University in Surakarta and the Indonesian State University, has agreed to conduct a discussion on the potential roles of public accountants in the Syariah industry.
  • 00:30:00 In this section, the speaker discusses the increasing awareness among Shariah entities to implement Shariah standards in their transactions, both in the regulatory industry such as Islamic banking and in entities with their own Shariah business units. The role of public accountants who understand Shariah entities and their contracts is considered crucial. However, there is a limited number of experts in Shariah transactions and entities. Therefore, the role of public accountants is not only to provide opinions on the fairness of financial statements but also to add value through the financial reports prepared by Shariah entities, ensuring the correct application of Shariah principles. The section also introduces the webinar's focus on the development of the Shariah industry and its potential opportunities for public accountants in providing services to Shariah entities.
  • 00:35:00 In this section, Sutan Emir Hidayat, the Director of Infrastructure Ecosystem Syariah for the National Committee on Sharia Economy and Finance, discusses the potential of the Sharia economy and the role of Sharia accountants. He highlights the Indonesian government's commitment to developing the Sharia economy, as evidenced by the establishment of the National Committee on Sharia Economy and Finance (KNKS). The KNKS aims to make Indonesia a global center for Sharia finance and focuses on both financial and real sectors, including halal industries. Emir explains that the KNKS has a mandate to accelerate and advance the development of the Sharia economy and finance, and as part of this, Sharia accountants play a crucial role in providing policy recommendations, strategic programs, and solving issues in the sector.
  • 00:40:00 In this section, it is mentioned that Indonesia has a vision to become a leading center of Islamic economics globally by improving its scale of Islamic economic activities and its ranking in the global Islamic economy. Four main strategies have been set to achieve this, including strengthening Islamic finance, small and medium enterprises (UMKM), digital economy, and welfare. The goal is to create an integrated ecosystem of Islamic economy and finance in Indonesia, where various actors, from micro to large enterprises, participate in the halal industry. Additionally, efforts are being made to develop the infrastructure of the halal industry, such as halal industrial zones, halal laboratories, and halal logistics. Indonesia's financial assets in the Islamic sector have grown significantly, with a total market share of around 10.77% in banking, 4.6% in Islamic insurance, and 18.5% in the capital market. The country has also improved its rankings in various global Islamic reports.
  • 00:45:00 In this section, the speaker discusses the potential and roles of public accountants in the Sharia industry. They mention that while Indonesia ranks second in the Sharia index and third in the Global Islamic Vintage Report, there are still challenges in terms of Sharia economic literacy and financial inclusion. The speaker also highlights the changing trends in the global business and future job market, such as technological advancements, demographic shifts, and the emergence of new professions in the halal industry. They emphasize the need for accountants to adapt to these changes, develop new skills, and ensure transparent and accountable financial reporting in the Sharia sector. Furthermore, they explain that Sharia accountants have a wider scope of responsibilities compared to regular accountants as they need to ensure compliance with Sharia principles in addition to standard accounting practices. Overall, the speaker emphasizes the importance of Sharia accountants in supporting the growth of the Sharia economy and the need for continuous skill development to meet future demands.
  • 00:50:00 In this section, the speaker highlights the importance of accountants in the Shariah industry, emphasizing the need for them to possess not only accounting skills but also strong technological innovation abilities. The speaker mentions the nine pillars of technological innovation and seven essential business skills that accountants should have. They discuss the future of accounting, which requires personal adaptability, effective communication, problem-solving skills, innovation, and the ability to utilize data and technology. Additionally, they mention the profile of talent needed in the field of Islamic economics and finance, which includes Islamic teachings, patience, time management, and Shariah wisdom. Overall, the speaker emphasizes the importance of continuous learning and development for accountants in the Shariah industry.
  • 00:55:00 In this section, the speaker discusses the potential roles and contributions of public accountants or internal accountants in the development of the Islamic industry. They emphasize the importance of recording all non-cash transactions and transactions that create rights and obligations. They highlight the fact that even seemingly cash transactions often involve elements of debt and receivables. Accountants are urged to accurately record these transactions and not diminish anyone's rights. Additionally, the speaker mentions the significance of witnessing transactions, which historically involved two male witnesses or one male and two female witnesses. However, given the large volume of transactions in modern business, it becomes impractical to have witnesses for every transaction. Thus, the speaker suggests involving a notary to ensure proper documentation and testimony, with accountants providing their perception or testimony during the auditing process.

01:00:00 - 02:00:00

In this YouTube video titled "Potensi Ragam dan Peran Akuntan Publik Dalam Industri Syariah", the speaker discusses the potential roles and responsibilities of public accountants in the Shariah industry. They emphasize the importance of understanding Sharia accounting principles and highlight the need for certification in Sharia accounting to demonstrate competence in the field. The speaker also emphasizes the need for effective communication and collaboration between accountants, management, and auditors to ensure transparency and compliance with Shariah standards. It is highlighted that accountants have various opportunities in the development of the Shariah industry, including conducting compliance audits and providing financial services for Shariah-based businesses. Ultimately, the video emphasizes the importance of competency, transparency, and accountability in facilitating the growth and advancement of the Shariah industry.

  • 01:00:00 In this section, the excerpt discusses the role of public accountants in providing testimonies and transparency in the Shariah industry. While public accountants typically give testimonies in the form of independent auditors' opinions, there are instances where specific parties request further explanations or testimonies. It is emphasized that collaboration and willingness to provide testimonies are important, as long as they do not cause inconvenience or hinder the transparency between management and auditors. The excerpt also emphasizes the importance of maintaining transparency and not withholding relevant information, as the accountability of public accountants is not only to the paying party but also to the public. It is advised that auditors should not cause inconvenience to management by requesting unnecessary information or providing opinions that are not accurate. Overall, the excerpt highlights the need for mutual cooperation and accountability in the industry, driven by a sense of accountability to Allah and maintaining transparency.
  • 01:05:00 In this section, the speaker emphasizes the importance of accountants conveying accurate information to management and auditors, even if it may be unfavorable. They highlight the need to adhere to auditing standards and state any hidden information in financial reports, all in accordance with their duty to Allah. In the development of the Islamic industry, internal accountants must record transactions accurately and ensure accounting reports are relevant and reliable. They mention that being an accountant is a form of worship and that transactions should not be hidden or manipulated. As external auditors, they mention the responsibility of providing testimony that financial reports comply with applicable accounting standards, including Shariah. The speaker also mentions the role of accountants in conducting due diligence reviews for mergers, acquisitions, and other purposes, as well as compiling financial statements on behalf of management while adhering to Shariah principles.
  • 01:10:00 In this section of the YouTube video titled "Potensi Ragam dan Peran Akunktan Publik Dalam Industri Syariah", the speaker discusses the role of public accountants in the assessment of Shariah law and the ability to carry out special audits, complain reviews or audits. The speaker emphasizes that knowledge of the Shariah legal framework is crucial for conducting an audit in a Syariah-based business entity. If the speaker has a Shariah accountant certification, the process of audit in a Syariah-based business entity becomes more efficient. During the audit process, the speaker can also identify potential issues that need to be addressed by communicating with the relevant parties. In addition, the speaker can conduct special review or audit related to the compliance of Shariah. The speaker mentions that the service provided by Syariah accountants can include financing for Syariah-based business entities, and can be improved with the software aggregation system information and auditing system
  • 01:15:00 In this section, the speaker discusses the potential roles and responsibilities of public accountants in the Shariah industry. They mention that external auditors play a key role in ensuring that financial reports produced by Shariah entities comply with the applicable Islamic principles and that their rights and obligations are properly accounted for. Additionally, they highlight that accountants have various opportunities in the development of the Shariah industry, such as conducting compliance audits and examining financial performance. It is emphasized that accountants in this field must have the necessary competencies and be equipped with sufficient knowledge. The speaker also emphasizes the importance of taqwa, or piety, in carrying out these responsibilities.
  • 01:20:00 In this section, the speaker discusses the various roles and opportunities for public accountants in the Islamic industry. They mention the importance of understanding Shariah accounting and the recent developments in Shariah accounting standards. They also highlight the additional competencies needed for accountants auditing Shariah transactions, such as knowledge of MUI fatwas and Shariah PSAK. The speaker emphasizes the wide range of potential roles for accountants in different industries and the government's efforts to empower Pesantren and mosques.
  • 01:25:00 In this section, the speaker discusses the potential and role of public accountants in the Sharia industry. They mention examples of collaboration between Bank Indonesia and Pesantren Indonesia in developing accounting information systems for Islamic boarding schools, which highlights the potential for accountants to contribute to the halal tourism sector. The speaker emphasizes the importance of understanding Sharia accounting principles and mentions that Sharia accounting is complementary to general accounting standards. They also explain the need for Sharia accounting standards to accommodate the unique characteristics of Sharia-based transactions. The speaker concludes by highlighting the importance of competency in both Sharia and general accounting for accountants involved in Sharia financial accounting.
  • 01:30:00 In this section, Pak Yusuf discusses the three essential aspects that accountants should understand in Sharia accounting: fiqh muamalah, general accounting, and Sharia accounting. He highlights the need for accountants to align their transactions with Sharia principles and to develop specific standards for Sharia accounting. He also explains the development of Sharia accounting in Indonesia and the various standards and interpretations that exist, emphasizing the importance of continuously updating and improving these standards to meet the needs of the industry. Finally, he shares the plans for future standard releases and seeks input from professionals to further enhance Sharia accounting practices.
  • 01:35:00 In this section, the speaker discusses the importance of certification in Sharia accounting and the role of accountants in the development of the Sharia economy in Indonesia. The speaker mentions that there has been a curriculum revision in recent years, separating the certification into two levels: basic and professional. The basic level covers topics such as Islamic jurisprudence (fiqh muamalah) and financial accounting, while the professional level focuses on governance and ethics in addition to Sharia accounting. The speaker emphasizes the need for more accountants to acquire the certification, as it is seen as a measure of competence in the field. They also mention that the certification is open to both accounting and non-accounting students, with different eligibility criteria for each level. Overall, the certification is aimed at enhancing knowledge and skills in Sharia accounting to support the growth of the Sharia economy.
  • 01:40:00 In this section, the speaker discusses the potential roles and responsibilities of public accountants in the Sharia industry. They mention that public accountants can provide services to Sharia entities as long as they have a basic understanding of Sharia regulations and transactions. They emphasize that Sharia financial accounting cannot be separated from general financial accounting as they complement each other, and its application is not limited to Sharia entities but also applies to all entities engaged in Sharia transactions. The question of whether auditors or public accountants should be required to be certified in Sharia accounting is raised, and the speakers suggest that having a certification can be beneficial for both the market and those who engage auditors. It is seen as formal proof of sufficient competency in Sharia accounting, but it is also important to understand that Sharia accounting standards are part of overall financial accounting standards. The potential requirement for certification is still under discussion, but having the certification is considered a plus for auditors conducting audits for Sharia transactions.
  • 01:45:00 In this section, the speaker discusses the potential and role of public accountants in the Sharia industry. They emphasize the importance of certification as formal proof of competency, especially in Indonesia where it holds significance for users and potential clients. The speaker also suggests that having expertise in Sharia accounting can provide opportunities not only in the worldly market but also in the afterlife. The decision to choose an auditor with Sharia certification is seen as a consideration for users who seek assurance in the auditor's competence. However, whether certification is mandatory or not depends on the regulator. The speaker highlights that in Bahrain, for example, certification is obligatory for Sharia financial institutions. As for Indonesia, the specific considerations and regulations regarding Sharia certification are not yet known.
  • 01:50:00 In this section, the speaker discusses the potential of the Shariah industry and the role that public accountants can play in its development. They mention that there is a growing demand for certified professionals in this field, including data analytics, risk management, and accounting. They also highlight the importance of training and certification programs offered by providers to enhance the expertise of professionals. The speaker suggests that there is a business opportunity for educational institutions to offer training in collaboration with specific institutions or industry experts. Furthermore, they emphasize that the roadmap for the development of the Shariah industry involves various sectors, including accounting, and public accountants can contribute to its growth and advancement.
  • 01:55:00 In this section, the speaker discusses the role of auditors in developing the Islamic industry in Indonesia. They highlight the importance of auditors having competence in Sharia accounting standards and being able to communicate the importance of following these standards to clients. They also emphasize the need for auditors to sharpen their skills in Sharia accounting to meet the growing demand for Sharia consultants. The speaker concludes by stating that by equipping themselves with adequate competencies, auditors can contribute to the development of the Sharia industry and tap into a wider market.

02:00:00 - 02:15:00

The video discusses the potential methods and roles of public accountants in the Shariah industry. It emphasizes the importance of bridging the gap between international best practices and Shariah principles, and obtaining approval from the National Shariah Council. The speaker also highlights the need for further research and evaluation to ensure the adequacy of auditor qualifications in accordance with Islamic principles, mentioning the importance of certifications and training. The video concludes by expressing gratitude to participants for their engagement, providing access to materials and certificates, and encouraging the application of knowledge gained from the webinar in daily life.

  • 02:00:00 In this section, the speaker discusses the potential methods and roles of public accountants in the Shariah industry. They mention that while they follow international best practices, some calculations involving interest may not be in line with Shariah principles. To address this, they have developed standards that bridge the gap and ensure compliance with Shariah. They also highlight the importance of obtaining approval from the National Shariah Council and mention that all their standards have received recognition from the council. Furthermore, they discuss the qualifications required for Shariah auditors, including formal and substantive criteria. The speaker expresses the need for further research and evaluation to ensure the adequacy of auditor qualifications in accordance with Islamic principles. They mention the importance of certifications and training in Shariah accounting, emphasizing the continuous improvement of auditor competencies in the future. The issue of whether certification in Shariah accounting should be mandatory for auditors and the discussion around its implementation and training are mentioned as well.
  • 02:05:00 In this section, the speaker discusses the certification process for Sharia accountants and the need for a discussion on the format and requirements for certification. They suggest that the certification exam could be aligned with training programs and that post-tests and discussions on material are important for successful certification. The speaker also emphasizes that all Sharia financial institutions in Indonesia operate in accordance with Sharia principles, as stated in the national fatwas issued by the National Sharia Board of the Indonesian Ulama Council. They highlight the importance of following these fatwas as they are based on collective decision-making and not the opinions of individual scholars. The speaker assures that if there are any doubts or disagreements regarding the fatwas, they can be discussed and potentially revised through the appropriate channels. They advise the public not to believe claims or arguments made by individuals and instead refer to the established governance mechanisms and discussions within the relevant institutions.
  • 02:10:00 In this section, the webinar participants were thanked for their attendance and it was emphasized that the development of the Sharia industry in Indonesia relies on the contribution of accountants and public accountants. It was stated that their role is crucial in supporting the growth of the economy. The participants were encouraged to continue contributing to the development of the Sharia sector and to prioritize their intention to increase their spirituality in their work. The closing statements ended with a humorous rhyming poem, expressing gratitude to the speakers and participants for their involvement in the webinar.
  • 02:15:00 In this section, the speaker expresses gratitude to the participants for their engagement in the webinar and provides information on accessing materials and certificates. They also remind participants to fill out a survey on the role and competence of public accountants in the Sharia industry. The section concludes with a message encouraging the application of the knowledge gained from the webinar in daily life for blessings. The speaker thanks the organizing committee for their efforts and apologizes for any shortcomings in the event.

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