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Opini-- In simple terms, accounting is the process of recording, summarizing, and reporting financial transactions within an organization. This process involves various steps, such as recording income and expenses, grouping financial data, and creating reports that can be used for decision-making. Accounting is not only limited to large companies, but it also applies to small businesses, non- profit organizations, and even households.
In practice, accounting has two main branches, namely financial accounting and management accounting. Financial accounting focuses on the preparation of financial statements that will be used by external parties, such as investors, creditors, or the government. On the other hand, management accounting aims to provide information to internal management to assist in strategic planning and decision-making.
Apart from the business world, accounting also has an important role in daily life. For example, when someone manages a household budget, they are basically doing simple accounting. By recording monthly income, comparing it to expenses, and setting aside funds for savings or investments, one can better manage one's finances.
In today's digital age, many tools and applications make it easier for individuals and businesses to manage their finances. For example, a financial manager app can help record daily transactions, create budgets, and track spending habits. This shows that accounting is no longer something exclusive to professionals, but it is also accessible to everyone.
Although accounting has many benefits, it does not mean that this field is without its challenges. One of the main challenges is its complexity, especially with the ever-evolving changes in regulations and accounting standards. Accounting professionals must always stay up-to-date with the latest developments to stay relevant.
In addition, accounting also faces challenges in terms of technology. With the increasing use of technologies such as artificial intelligence and big data, the role of traditional accountants may change. However, this also opens up opportunities for those who are able to master technology to continue to contribute to the world of accounting.
In the future, accounting is predicted to be increasingly integrated with technology. The use of advanced accounting software, automation of accounting processes, and big data analysis will be the main trends. Accountants of the future are not only required to master technical skills, but also analytical abilities and a deep understanding of business.
However, while technology can help in automation, the role of humans remains important in providing valuable interpretation and analysis. Accountants are still needed to provide strategic insights and ensure that the numbers generated by the technology system are in line with reality.
See, know accounting in general or called conventional accounting, on the other hand, there is accounting based on moral and religious values, namely Sharia accounting, Sharia Accounting is a branch of accounting science itself, but Sharia accounting focuses more on principles that include Sharia aspects such as the principle of harmfulness, the principle of justice and the prohibition of
usury and transparency. In its application, sharia accounting does not only focus on financial reporting, but also on how business activities comply with sharia principles, such as the prohibition of usury, gharar (uncertainty), and maisir (speculation). This makes it unique and different from conventional accounting, which tends to be profit-oriented and shareholder interests.
In relation to the introduction above, Sharia accounting in my opinion is an important breakthrough to further equalize society with religious and moral principles that are considered more ethical for the economic development of the community. Although in the application of Sharia accounting itself there are a lot of debates and obstacles, such as education to the public regarding the difference between Sharia accounting and conventional accounting.
However, Sharia accounting itself can develop along with the development of the Sharia economy, so these two aspects can be interconnected and develop so that they are increasingly known in the community. On the other hand, there is a person who believes that Sharia accounting or Sharia economics itself is actually systematically the same as accounting and conventional economics, only the difference in name, if in conventional accounting it is okay if there is a prohibition of riba while it is contrary to the principles of Sharia accounting so that rib aini changes its name to a profit-sharing system, in addition to the profit-sharing system there are many more systems that do not exist in conventional accounting such as mudharabah, murabahah, ijarah etc.
In another view, sharia accounting needs more innovation, especially in compiling standards that can be local but still relevant globally. For example, how to include elements of locality such as customs in financial reporting without sacrificing sharia principles. If this can be realized, sharia accounting will not only be a system that is implemented because of religious obligations, but also because it actually provides a real solution to the challenges of the modern economy.
With this approach, Islamic accounting will not only be in demand by the Muslim community, but can also be an inspiration for the global financial system to be more ethical and fair
Although this field is often considered complicated, a basic understanding of accounting can bring many benefits in everyday life. With the development of technology, accounting is now increasingly accessible and studied by all groups. So, getting to know more about accounting is not only beneficial for your career, but also for managing your financial life more wisely.
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