AAOIFI: Organisasi Standar Akuntansi Syariah Internasional

Dibidang akuntansi dikenal beberapa organisasi standar akuntansi skala

internasional. Organisasi Standar akuntansi keuangan internasional dikenal
IASB (International Accounting Standard Board) yang menerbitkan IFRS.
Standar akuntansi sektor publik ada IPSASB (International Public Sector
Accounting Standards Board) yang menerbitkan IPSAS.
Dibidang akuntansi syariah juga ada organisasi standar akuntansi syariah
internasional yang berfungsi untuk penyeragamaan perlakuan akuntansi
lembaga keuangan syariah global. Organisasi standar akuntansi syariah
internasional dikenal AAOIFI.

AAOIFI kepanjangan dari Accounting and Auditing Organizations for Islamic

Financial Institutions merupakan organisasi didirikan pada tahun 1991 dan
berkedudukan di Bahrain. AAOIFI merupakan organisasi non profit yang
konsen pada pengembangan dan penerbitan standar akuntansi bagi industri
keuangan syariah global.
Hingga saat ini AAOIFI telah menerbitkan 90 standar yang terdiri dari 54
standar syariah (sharia standard), 1 Conceptual Framework for Financial
Reporting by Islamic Financial Institutions, 27 standar akuntansi (accounting
standard), 7 standar tatakelola perusahaan (governance standard), dan 2 standar
kode etik (code of ethich).
Standar AAOIFI telah diadopsi oleh bank sentral atau otoritas keuangan
disejumlah negara yang menjalankan keuangan islam baik adopsi secara
penuh (mandatory) atau sebagai dasar pedoman (basis of guidelines). AAOIFI
didukung oleh sejumlah bank sentral, otoritas keuangan, lembaga keuangan,
perusahaan akuntansi dan audit, dan lembaga hukum lebih dari 45 negara
termasuk Indonesia.
Sejumlah negara berbeda-beda dalam mengadopsi standar yang dikeluarkan
oleh AAOIFI. Negara Bahrain, Oman, Pakistan, Sudan, dan Suriah menjadikan
standar syariah dan standar akuntansi AAOIFI sebagai bagian dari peraturan
yang wajib untuk diterapkan (mandatory regulatory). Islamic Development
Bank (IDB) juga mengadopsi secara penuh.
Indonesia dan Malaysia menjadikan standar syariah dan standar akuntansi
AAOIFI sebagai dasar pedoman dalam penyusunan standar syariah dan standar
akuntansi syariah. Sedang Brunei, Dubai International Financial Centre, Mesir,
Perancis, Kuwait, Lebanon, Malaysia, Arab Saudi, Afrika Selatan, Uni Emirat
Arab dan Inggris serta di Afrika dan Asia Tengah hanya menerapkan standar
AAOIFI secara sukarela (voluntary) bagi lembaga keuangan syariah.
Berikut ini standar yang telah diterbitkan oleh AAOIFI :
Standar Syariah (Sharia Standard)
1. Trading in Currencies 22. Concession Contracts
2. Debit Card, Charge Card and Credit Card 23. Agency
3. Procrastinating Debtor 24. Syndicated Financing
4. Settlement of Debt by Set-Off 25. Combination of Contracts
5. Guarantees 26. Islamic Insurance
6. Conversion of a Conventional Bank to an 27. Indices
Islamic Bank
28. Banking Services
7. Hawalah
29. Stipulations and Ethics of Fatwa in the
8. Murabahah Institutional Framework
9. Ijarah and Ijarah Muntahia Bittamleek 30. Monetization (Tawarruq)
10. Salam and Parallel Salam 31. Controls on Gharar in Financial
Transactions
11. Istisna’a and Parallel Istisna’a
32. Arbitration
12. Sharikah (Musharakah) and Modern
Corporations 33. Waqf
13. Mudarabah 34. Hiring of Persons
14. Documentary Credit 35. Zakah
15. Jua’lah 36. Impact of Contingent Incidents on
Commitments
16. Commercial Papers
37. Credit Agreement
17. Investment Sukuk
38. Online Financial Dealings
18. Possession (Qabd)
39. Mortgage and its Contemporary
19. Loan (Qard)
Applications
20. Commodities in Organised Markets
40. Distribution of Profit in Mudarabah-based
21. Financial Papers (Shares and Bonds) Investments Accounts

41. Islamic Reinsurance 45. Protection of Capital and Investments

42. Financial Rights and How They Are
Exercised and Transferred
43. Insolvency
44. Obtaining and Deploying Liquidity
46. Al-Wakalah Bi Al-Istithmar (Investment
Agency)
47. Rules for Calculating Profit in Financial
Transactions
48. Options to Terminate Due to Breach of
Trust (Trust-Based Options) 52. Options to Reconsider (Cooling-Off
Options, Either-Or Options, and Options to
49. Unilateral and Bilateral Promise Revoke Due to Non-Payment)

50. Irrigation Partnership (Musaqat) 53. Arboun (Earnest Money)

51. Options to Revoke Contracts Due to 54. Revocation of Contracts by Exercise of a

Incomplete Performance Cooling-Off Option

Standar Akuntansi (Accounting Standards)

Financial Accounting Statements (FAS)
Conceptual Framework for Financial FAS 1 – General Presentation and
Reporting by Islamic Financial Disclosure in the Financial Statements
Institutions of Islamic Banks and Financial
Institutions
Financial Accounting Standards
FAS 2 – Murabaha and Murabaha to the FAS 9 – Zakah
Purchase Orderer
FAS 10 – Istisna’a and Parallel Istisna’a
FAS 3 – Mudaraba Financing
FAS 11 – Provisions and Reserves
FAS 4 – Musharaka Financing
FAS 12 – General Presentation and
FAS 7 – Salam and Parallel Salam Disclosure in the Financial Statements
of Islamic Insurance Companies
FAS 8 – Ijarah and Ijarah Muntahia
Bittamleek

FAS 13 – Disclosure of Bases for

Determining and Allocating Surplus or
Standar Tatakelola
Deficit in Islamic Insurance Companies Perusahaan (Governance
FAS 14 – Investment Funds Standard)
1. Shari’ah Supervisory Board:
FAS 15 – Provisions and Reserves in Appointment, Composition and Report
Islamic Insurance Companies
2. Shari’ah Review
FAS 16 – Foreign Currency
Transactions and Foreign Operations 3. Internal Shari’ah Review

FAS 18 – Islamic Financial Services 4. Audit & Governance Committee for

offered by Conventional Financial Islamic Financial Institutions
Institutions 5. Independence of Shari’ah
FAS 19 – Contributions in Islamic Supervisory Board
Insurance Companies 6. Statement on Governance Principles
FAS 20 – Deferred Payment Sale for Islamic Financial Institutions

FAS 21 – Disclosure on Transfer of 7. Corporate Social Responsibility

Assets Conduct and Disclosure for Islamic
Financial Institutions
FAS 22 – Segment Reporting
Standar Kode Etik (Codes of
FAS 23 – Consolidation Ethich)
FAS 24 – Investments in Associates 1. Code of Ethics for Accountants and
Auditors of Islamic Financial
FAS 25 – Investment in Sukuk, shares Institutions
and similar instruments
2. Code of Ethics for the Employees of
FAS 26 – Investment in Real Estate Islamic Financial Institutions
FAS 27 – Investment Accounts