Loading…

Sustainability of Islamic Banking Human Resources Through the Formulation of an Islamic Accounting Curriculum for Higher Education: Indonesian Perspective

The growth of Islamic banks in Indonesia has not been followed by the availability of competence human resources that meet professional qualifications. Higher education institutions are the large provider of human resources to fulfill the needs of Islamic financial industry. The aim of this study is...

Full description

Saved in:
Bibliographic Details
Published in:SAGE Open 2022-01, Vol.12 (1)
Main Authors: Muhammad, Rifqi, Nugraheni, Peni
Format: Article
Language:English
Subjects:
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by cdi_FETCH-LOGICAL-c443t-608c31bd5201d7244e270953e034fb9793d2e621d89b948c54eaa22350a218063
cites cdi_FETCH-LOGICAL-c443t-608c31bd5201d7244e270953e034fb9793d2e621d89b948c54eaa22350a218063
container_end_page
container_issue 1
container_start_page
container_title SAGE Open
container_volume 12
creator Muhammad, Rifqi
Nugraheni, Peni
description The growth of Islamic banks in Indonesia has not been followed by the availability of competence human resources that meet professional qualifications. Higher education institutions are the large provider of human resources to fulfill the needs of Islamic financial industry. The aim of this study is to formulate the accounting curriculum development in Higher Education Institution (HEI) to fulfill the needs of human resources in Indonesian Islamic banking. This study is descriptive qualitative using instrumental and pragmatic paradigm to illustrate the need of accounting profession in Islamic banks and accounting curriculum formulation for HEI. The curriculum design places more Islamic basic knowledge and Islamic accounting in addition to accounting knowledge standards. The analysis of this study is expected to be able to create a link and match between the education institutions and the Islamic financial industry so that the human resources produced by educational institutions can be optimally absorbed by the Islamic financial industry. The study focuses in the development of the accounting and auditing curriculum for Islamic banking in higher education institutions in Indonesia.
doi_str_mv 10.1177/21582440221079838
format article
fullrecord <record><control><sourceid>proquest_doaj_</sourceid><recordid>TN_cdi_doaj_primary_oai_doaj_org_article_f7994c8793284f149ef8fd8aca4e0581</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><ericid>EJ1348325</ericid><sage_id>10.1177_21582440221079838</sage_id><doaj_id>oai_doaj_org_article_f7994c8793284f149ef8fd8aca4e0581</doaj_id><sourcerecordid>2645792929</sourcerecordid><originalsourceid>FETCH-LOGICAL-c443t-608c31bd5201d7244e270953e034fb9793d2e621d89b948c54eaa22350a218063</originalsourceid><addsrcrecordid>eNp1kdtu1DAQhiMEElXpA3CBZInrLT5ubO7KassuqlRE2-vI60yyXhJ78aFSX4WnxWmgVELYF7Zm_u8fe6aq3hJ8Tkhdf6BESMo5ppTgWkkmX1QnU2wxBV8-u7-uzmI84LIEFpzTk-rnTY5JW6d3drDpAfkObeOgR2vQJ-2-W9ejTR61Q98g-hwMRHS7Dz73e5T2gC59GPOgk_VuQovuD31hjM8uTQarHII1ecgj6nxAG9vvIaB1m80j-BFtXesdRFvwrxDiEUyy9_CmetXpIcLZ7_O0urtc3642i6vrz9vVxdXCcM7SYomlYWTXCopJW5dfAq2xEgww491O1Yq1FJaUtFLtFJdGcNCaUiawpkTiJTuttrNv6_WhOQY76vDQeG2bx4APfaNDsmaApquV4kYWTyp5R7iCTnat1EZzwEKS4vV-9joG_yNDTM2hdM2V5zd0yUWtaNlFRWaVCT7GAN1TVYKbaaLNPxMtzLuZgdLLJ_36C2FcMipK_nzOR93D36r_N_wFD_Cp-w</addsrcrecordid><sourcetype>Open Website</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2645792929</pqid></control><display><type>article</type><title>Sustainability of Islamic Banking Human Resources Through the Formulation of an Islamic Accounting Curriculum for Higher Education: Indonesian Perspective</title><source>SAGE Open Access</source><source>Publicly Available Content Database</source><source>Social Science Premium Collection (Proquest) (PQ_SDU_P3)</source><source>ERIC</source><creator>Muhammad, Rifqi ; Nugraheni, Peni</creator><creatorcontrib>Muhammad, Rifqi ; Nugraheni, Peni</creatorcontrib><description>The growth of Islamic banks in Indonesia has not been followed by the availability of competence human resources that meet professional qualifications. Higher education institutions are the large provider of human resources to fulfill the needs of Islamic financial industry. The aim of this study is to formulate the accounting curriculum development in Higher Education Institution (HEI) to fulfill the needs of human resources in Indonesian Islamic banking. This study is descriptive qualitative using instrumental and pragmatic paradigm to illustrate the need of accounting profession in Islamic banks and accounting curriculum formulation for HEI. The curriculum design places more Islamic basic knowledge and Islamic accounting in addition to accounting knowledge standards. The analysis of this study is expected to be able to create a link and match between the education institutions and the Islamic financial industry so that the human resources produced by educational institutions can be optimally absorbed by the Islamic financial industry. The study focuses in the development of the accounting and auditing curriculum for Islamic banking in higher education institutions in Indonesia.</description><identifier>ISSN: 2158-2440</identifier><identifier>EISSN: 2158-2440</identifier><identifier>DOI: 10.1177/21582440221079838</identifier><language>eng</language><publisher>Los Angeles, CA: SAGE Publications</publisher><subject>Accounting ; Banking ; Competence ; Curricula ; Curriculum Development ; Employment Qualifications ; Finance Occupations ; Financial Audits ; Foreign Countries ; Higher Education ; Human Resources ; Islam ; Islamic financing ; Sustainability</subject><ispartof>SAGE Open, 2022-01, Vol.12 (1)</ispartof><rights>The Author(s) 2022</rights><rights>The Author(s) 2022. This work is licensed under the Creative Commons Attribution License https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.</rights><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c443t-608c31bd5201d7244e270953e034fb9793d2e621d89b948c54eaa22350a218063</citedby><cites>FETCH-LOGICAL-c443t-608c31bd5201d7244e270953e034fb9793d2e621d89b948c54eaa22350a218063</cites><orcidid>0000-0002-3276-1264 ; 0000-0003-3999-9221</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://journals.sagepub.com/doi/pdf/10.1177/21582440221079838$$EPDF$$P50$$Gsage$$Hfree_for_read</linktopdf><linktohtml>$$Uhttps://www.proquest.com/docview/2645792929?pq-origsite=primo$$EHTML$$P50$$Gproquest$$Hfree_for_read</linktohtml><link.rule.ids>314,780,784,21394,21966,25753,27853,27924,27925,33611,37012,43733,44590,44945,45333</link.rule.ids><backlink>$$Uhttp://eric.ed.gov/ERICWebPortal/detail?accno=EJ1348325$$DView record in ERIC$$Hfree_for_read</backlink></links><search><creatorcontrib>Muhammad, Rifqi</creatorcontrib><creatorcontrib>Nugraheni, Peni</creatorcontrib><title>Sustainability of Islamic Banking Human Resources Through the Formulation of an Islamic Accounting Curriculum for Higher Education: Indonesian Perspective</title><title>SAGE Open</title><description>The growth of Islamic banks in Indonesia has not been followed by the availability of competence human resources that meet professional qualifications. Higher education institutions are the large provider of human resources to fulfill the needs of Islamic financial industry. The aim of this study is to formulate the accounting curriculum development in Higher Education Institution (HEI) to fulfill the needs of human resources in Indonesian Islamic banking. This study is descriptive qualitative using instrumental and pragmatic paradigm to illustrate the need of accounting profession in Islamic banks and accounting curriculum formulation for HEI. The curriculum design places more Islamic basic knowledge and Islamic accounting in addition to accounting knowledge standards. The analysis of this study is expected to be able to create a link and match between the education institutions and the Islamic financial industry so that the human resources produced by educational institutions can be optimally absorbed by the Islamic financial industry. The study focuses in the development of the accounting and auditing curriculum for Islamic banking in higher education institutions in Indonesia.</description><subject>Accounting</subject><subject>Banking</subject><subject>Competence</subject><subject>Curricula</subject><subject>Curriculum Development</subject><subject>Employment Qualifications</subject><subject>Finance Occupations</subject><subject>Financial Audits</subject><subject>Foreign Countries</subject><subject>Higher Education</subject><subject>Human Resources</subject><subject>Islam</subject><subject>Islamic financing</subject><subject>Sustainability</subject><issn>2158-2440</issn><issn>2158-2440</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2022</creationdate><recordtype>article</recordtype><sourceid>AFRWT</sourceid><sourceid>7SW</sourceid><sourceid>ALSLI</sourceid><sourceid>M2R</sourceid><sourceid>PIMPY</sourceid><sourceid>DOA</sourceid><recordid>eNp1kdtu1DAQhiMEElXpA3CBZInrLT5ubO7KassuqlRE2-vI60yyXhJ78aFSX4WnxWmgVELYF7Zm_u8fe6aq3hJ8Tkhdf6BESMo5ppTgWkkmX1QnU2wxBV8-u7-uzmI84LIEFpzTk-rnTY5JW6d3drDpAfkObeOgR2vQJ-2-W9ejTR61Q98g-hwMRHS7Dz73e5T2gC59GPOgk_VuQovuD31hjM8uTQarHII1ecgj6nxAG9vvIaB1m80j-BFtXesdRFvwrxDiEUyy9_CmetXpIcLZ7_O0urtc3642i6vrz9vVxdXCcM7SYomlYWTXCopJW5dfAq2xEgww491O1Yq1FJaUtFLtFJdGcNCaUiawpkTiJTuttrNv6_WhOQY76vDQeG2bx4APfaNDsmaApquV4kYWTyp5R7iCTnat1EZzwEKS4vV-9joG_yNDTM2hdM2V5zd0yUWtaNlFRWaVCT7GAN1TVYKbaaLNPxMtzLuZgdLLJ_36C2FcMipK_nzOR93D36r_N_wFD_Cp-w</recordid><startdate>20220101</startdate><enddate>20220101</enddate><creator>Muhammad, Rifqi</creator><creator>Nugraheni, Peni</creator><general>SAGE Publications</general><general>SAGE PUBLICATIONS, INC</general><general>SAGE Publishing</general><scope>AFRWT</scope><scope>7SW</scope><scope>BJH</scope><scope>BNH</scope><scope>BNI</scope><scope>BNJ</scope><scope>BNO</scope><scope>ERI</scope><scope>PET</scope><scope>REK</scope><scope>WWN</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>0-V</scope><scope>3V.</scope><scope>7XB</scope><scope>88J</scope><scope>8FK</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>ALSLI</scope><scope>AZQEC</scope><scope>BENPR</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>GNUQQ</scope><scope>M2R</scope><scope>PIMPY</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><scope>Q9U</scope><scope>DOA</scope><orcidid>https://orcid.org/0000-0002-3276-1264</orcidid><orcidid>https://orcid.org/0000-0003-3999-9221</orcidid></search><sort><creationdate>20220101</creationdate><title>Sustainability of Islamic Banking Human Resources Through the Formulation of an Islamic Accounting Curriculum for Higher Education: Indonesian Perspective</title><author>Muhammad, Rifqi ; Nugraheni, Peni</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c443t-608c31bd5201d7244e270953e034fb9793d2e621d89b948c54eaa22350a218063</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2022</creationdate><topic>Accounting</topic><topic>Banking</topic><topic>Competence</topic><topic>Curricula</topic><topic>Curriculum Development</topic><topic>Employment Qualifications</topic><topic>Finance Occupations</topic><topic>Financial Audits</topic><topic>Foreign Countries</topic><topic>Higher Education</topic><topic>Human Resources</topic><topic>Islam</topic><topic>Islamic financing</topic><topic>Sustainability</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Muhammad, Rifqi</creatorcontrib><creatorcontrib>Nugraheni, Peni</creatorcontrib><collection>SAGE Open Access</collection><collection>ERIC</collection><collection>ERIC (Ovid)</collection><collection>ERIC</collection><collection>ERIC</collection><collection>ERIC (Legacy Platform)</collection><collection>ERIC( SilverPlatter )</collection><collection>ERIC</collection><collection>ERIC PlusText (Legacy Platform)</collection><collection>Education Resources Information Center (ERIC)</collection><collection>ERIC</collection><collection>CrossRef</collection><collection>ProQuest Social Sciences Premium Collection【Remote access available】</collection><collection>ProQuest Central (Corporate)</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>Social Science Database (Alumni Edition)</collection><collection>ProQuest Central (Alumni) (purchase pre-March 2016)</collection><collection>ProQuest Central (Alumni)</collection><collection>ProQuest Central</collection><collection>Social Science Premium Collection (Proquest) (PQ_SDU_P3)</collection><collection>ProQuest Central Essentials</collection><collection>ProQuest Central</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central Korea</collection><collection>ProQuest Central Student</collection><collection>Social Science Database</collection><collection>Publicly Available Content Database</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central China</collection><collection>ProQuest Central Basic</collection><collection>DOAJ Directory of Open Access Journals</collection><jtitle>SAGE Open</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Muhammad, Rifqi</au><au>Nugraheni, Peni</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><ericid>EJ1348325</ericid><atitle>Sustainability of Islamic Banking Human Resources Through the Formulation of an Islamic Accounting Curriculum for Higher Education: Indonesian Perspective</atitle><jtitle>SAGE Open</jtitle><date>2022-01-01</date><risdate>2022</risdate><volume>12</volume><issue>1</issue><issn>2158-2440</issn><eissn>2158-2440</eissn><abstract>The growth of Islamic banks in Indonesia has not been followed by the availability of competence human resources that meet professional qualifications. Higher education institutions are the large provider of human resources to fulfill the needs of Islamic financial industry. The aim of this study is to formulate the accounting curriculum development in Higher Education Institution (HEI) to fulfill the needs of human resources in Indonesian Islamic banking. This study is descriptive qualitative using instrumental and pragmatic paradigm to illustrate the need of accounting profession in Islamic banks and accounting curriculum formulation for HEI. The curriculum design places more Islamic basic knowledge and Islamic accounting in addition to accounting knowledge standards. The analysis of this study is expected to be able to create a link and match between the education institutions and the Islamic financial industry so that the human resources produced by educational institutions can be optimally absorbed by the Islamic financial industry. The study focuses in the development of the accounting and auditing curriculum for Islamic banking in higher education institutions in Indonesia.</abstract><cop>Los Angeles, CA</cop><pub>SAGE Publications</pub><doi>10.1177/21582440221079838</doi><tpages>13</tpages><orcidid>https://orcid.org/0000-0002-3276-1264</orcidid><orcidid>https://orcid.org/0000-0003-3999-9221</orcidid><oa>free_for_read</oa></addata></record>
fulltext fulltext
identifier ISSN: 2158-2440
ispartof SAGE Open, 2022-01, Vol.12 (1)
issn 2158-2440
2158-2440
language eng
recordid cdi_doaj_primary_oai_doaj_org_article_f7994c8793284f149ef8fd8aca4e0581
source SAGE Open Access; Publicly Available Content Database; Social Science Premium Collection (Proquest) (PQ_SDU_P3); ERIC
subjects Accounting
Banking
Competence
Curricula
Curriculum Development
Employment Qualifications
Finance Occupations
Financial Audits
Foreign Countries
Higher Education
Human Resources
Islam
Islamic financing
Sustainability
title Sustainability of Islamic Banking Human Resources Through the Formulation of an Islamic Accounting Curriculum for Higher Education: Indonesian Perspective
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-28T06%3A15%3A44IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_doaj_&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Sustainability%20of%20Islamic%20Banking%20Human%20Resources%20Through%20the%20Formulation%20of%20an%20Islamic%20Accounting%20Curriculum%20for%20Higher%20Education:%20Indonesian%20Perspective&rft.jtitle=SAGE%20Open&rft.au=Muhammad,%20Rifqi&rft.date=2022-01-01&rft.volume=12&rft.issue=1&rft.issn=2158-2440&rft.eissn=2158-2440&rft_id=info:doi/10.1177/21582440221079838&rft_dat=%3Cproquest_doaj_%3E2645792929%3C/proquest_doaj_%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-c443t-608c31bd5201d7244e270953e034fb9793d2e621d89b948c54eaa22350a218063%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=2645792929&rft_id=info:pmid/&rft_ericid=EJ1348325&rft_sage_id=10.1177_21582440221079838&rfr_iscdi=true