The Opportunities and Challenges of Islamic Accounting Learning for Vocational Students and Its Application in Islamic Microfinance Institutions

摘要

HR needs in the field of Islamic Economy by 2017 is 20,838 people per year. Nevertheless, the average number of S1 and S2 graduates of Islamic Economy Study Program is 6,542 per year. Hence, there's a gap of 14,296 per year. Most of the needs, especially for BMT and Sharia Cooperative, can be fulfilled from vocational-graduated skilled labors. This study aims to find out the development of Islamic accounting and its teaching effectiveness in vocational schools to meet the needs of accounting manpower. The method used is qualitative research with case study approach. The Data were collected from the 12th grade students and the graduates of the accounting vocational schools in West Java Province, comprising 26 Regencies and Cities, Teacher, Islamic Experts and director of BMT. Source triangulation technique is used to test the credibility. The result shows that the characteristics of Islamic accounting applied in BMT is unique, because The legal status of BMT is cooperative, based on Cooperative Accounting Guides, it has to comply SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability). On the other hand, because BMT is a sharia entity that performs sharia transactions, BMT has to obey SAK Syariah (Islamic Financial Accounting Standards). Hence, BMT in Indonesia may use both SAK Syariah and SAK ETAP. It is necessary to provide learning module for produces graduate off professional accounting technicians for BMT.