Implementation Of Sharia Accounting In SMK Islam Jipang As An Effort To Improve Islamic Financial Literacy
Keywords:
Islamic Accounting, Islamic Financial Literacy, Learning, Vocational High School Students, Islamic FinanceAbstract
This study aims to determine the implementation of sharia accounting at Jipang Islamic Vocational School as an effort to improve students' Islamic financial literacy. The study used a descriptive quantitative approach with 31 students as research subjects. Data collection techniques were carried out through questionnaires, observation, documentation, and literature studies. The research instrument consisted of indicators of the implementation of sharia accounting and Islamic financial literacy, including Islamic financial knowledge, Islamic financial management skills, Islamic financial behavior, and the use of sharia financial products. Data were analyzed using descriptive statistical techniques in the form of percentages. The results showed that the implementation of sharia accounting in schools was running well. Most students understood the basic concepts of sharia accounting, sharia principles in financial transactions, and were able to apply the values of honesty, trustworthiness, and transparency in learning. In addition, the implementation of sharia accounting also had a positive influence on improving students' Islamic financial literacy. This was evident in students' increased understanding of the sharia financial system, their ability to manage finances according to Islamic principles, their thrifty lifestyle and charity, and their increased interest in using sharia financial products. Thus, implementing Islamic accounting in schools can be an effective way to improve Islamic financial literacy and shape students' Islamic character.
References
Accurate Online. (2025). Akuntansi syariah: Tujuan, prinsip, dan perbedaannya. https://accurate.id/akuntansi/pengertian-akuntansi-syariah/
Adnan, M. Akhyar. 2005. Akuntansi Syariah: Arah, Prospek & Tantangannya. Yogyakarta: UII Press Yogyakarta
Adnan, M. A., & Gaffikin, M. J. R. (1997). The shari’ah, Islamic banks and accounting concepts and practices. Proceedings of International Conference on Accounting, Commerce & Finance: The Islamic Perspective.
Amir. (2024). Relevansi prinsip-prinsip akuntansi terhadap QS. Al-Baqarah ayat 282. Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis, 3(1). https://journal.ibrahimy.ac.id/index.php/Mazinda/article/view/6846
Defiansih, D. D. (2020). Pengaruh religiusitas, pendidikan keluarga, dan sosialisasi keuangan terhadap literasi keuangan syariah dengan kecerdasan intelektual sebagai variabel moderasi. Jurnal Ekonomi dan Pendidikan, 18(1), 32–48. https://doi.org/10.21831/jep.v18i1.33146
Fadilah, H. R., & Hakim, L. (2021). Penerapan model pembelajaran problem based learning berbantuan buku ajar dalam meningkatkan hasil belajar akuntansi perbankan syariah. Jurnal Pendidikan Akuntansi (JPAK), 9(2), 168–177. https://doi.org/10.26740/jpak.v9n2.p168-177
Handayani, D., & Sahroni, A. (2019). Pengembangan sumber daya manusia Islami: Model pembelajaran akuntansi syariah di perguruan tinggi Islam. Jurnal Akuntansi dan Keuangan Islam, 7(2). https://doi.org/10.35836/jakis.v7i2.102
Harahap, Soyan, Syafri. 2001. Akuntansi Islam. Jakarta: Bumi Aksara
Harahap, N. D., Syahriza, R., & Tarigan, A. A. (2025). Studi kontekstual akuntansi syariah: Perspektif Q.S Al-Baqarah ayat 282. Innovative: Journal of Social Science Research, 5(1). https://j-innovative.org/index.php/Innovative/article/view/17950
Hidayat, T. (2016). Kaedah pendidikan akuntansi dalam konsep ekonomi syariah. Al-Falah: Journal of Islamic Economics, 1(1), 46–65. https://doi.org/10.29240/jie.v1i1.61
Kaly, W., Hudson, J., & Vush, C. (2008). Financial literacy and capability in the finance sector. Journal of Financial Education.
Lusardi, A. (2012). Numeracy, financial literacy, and financial decision-making. Numeracy, 5(1), 1–12.
Meylia, A. T. (2025). Analisis perbandingan akuntansi syariah dengan akuntansi konvensional. Jurnal Pendidikan Tambusai, 9(3), 39479–39482. https://doi.org/10.31004/jptam.v9i3.35012
Muhammad. (2005). Pengantar akuntansi syariah. Jakarta: Salemba Empat.
Mujaddid, F., & Wati, L. (2020). Literasi keuangan pada pasar modal syariah di organisasi Muhammadiyah. Ekonomi Islam, 11(1), 33–46. https://journal.uhamka.ac.id/index.php/jei/article/view/2927
Niswatin, N., Hasiru, R., & Rasuli, L. O. (2017). Pengembangan kurikulum ekonomi dan akuntansi syariah di sekolah. Al-Ulum, 17(1). https://doi.org/10.30603/au.v17i1.41
Otoritas Jasa Keuangan. (2014). Strategi nasional literasi keuangan Indonesia. Jakarta: OJK
Putri, E. A., Faradiva, F. S., Nazilah, R., & Aji, G. (2024). Dampak pengembangan praktik teori akuntansi syariah di Indonesia dalam meningkatkan kualitas pendidikan. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(2), 297–303. https://doi.org/10.61722/jemba.v1i2.143
Pratiwi, V., Triani, W., & Ardiana, M. (2023). Peningkatan pemahaman siswa melalui pemanfaatan multimedia interaktif DIAKSY (Digital Akuntansi Syariah). Jurnal Pendidikan Akuntansi Indonesia, 21(2), 12–27. https://doi.org/10.21831/jpai.v21i2.62736
Riskiana, E. S., Cahyono, D., & Fitriya, E. (2022). Pengukuran literasi keuangan syariah berdasarkan tingkat pengetahuan dan keterampilan masyarakat di Indonesia. UMMagelang Conference Series. https://journal.unimma.ac.id/index.php/conference/article/view/7493
Salsabila, E., & Mursidin, I. I. (2025). Indeks literasi keuangan syariah berperan dalam inklusi perbankan syariah. Sipakainge: Inovasi Penelitian, Karya Ilmiah, dan Pengembangan (Islamic Science), 3(4). https://doi.org/10.35905/sipakainge.v3i4.14104
Sari, K. (2023). Tingkat literasi keuangan syariah pada pegawai Bank Syariah Indonesia Kantor Cabang Pembantu Darussalam (Tesis). UIN Ar-Raniry Banda Aceh. https://repository.ar-raniry.ac.id/id/eprint/29207/
Septyan, K., & Julianto, W. (2018). Model pembelajaran syariah di jurusan akuntansi. Jurnal Pendidikan Ekonomi dan Bisnis (JPEB), 6(1), 15–24. https://doi.org/10.21009/JPEB.006.1.2
Setiatin, T. (2019). Formulasi tujuan dasar laporan keuangan akuntansi syariah. Jurnal Ekonomak, 5(3), 55–63. https://ejournal.stiepgri.ac.id/index.php/ekonomak/article/view/66
Triyuwono, I. (2006). Perspektif, metodologi, dan teori akuntansi syariah. Jakarta: Raja Grafindo Persada
Waluya, A. H., & Mulauddin, A. (2021). Akuntansi: Akuntabilitas dan transparansi dalam QS. Al-Baqarah (2): 282–284. Muamalatuna, 12(2). https://doi.org/10.37035/mua.v12i2.3708
Ziyad, N. P., Athoillah, M., & Bisri, H. (2026). Prinsip akuntansi syariah dalam kerangka sistem ekonomi syariah (Kajian QS. Al-Baqarah: 282). Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory, 4(1), 123–132. https://doi.org/10.62976/ijijel.v4i1.1592
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Umi Chabibatus Zahro, Metiya Fatikhatur Rizqiyah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
