Peran Akuntansi Syariah dalam Mewjudkan Transparansi dan Akuntabilitas di Sektor Publik

Abstract

The crisis of public trust in transparency and accountability of financial management in the public sector and socio-religious institutions in Indonesia, which is often triggered by information asymmetry and weak governance. Analyze the role of sharia accounting in improving transparency and accountability in the public sector, identify supporting and inhibiting factors for its implementation, and formulate practical recommendations for zakat institutions, BMT, and Islamic boarding schools. Qualitative with a library research  approach to 20 indexed journal articles (Google Scholar, Sinta, Scopus) using thematic analysis and content analysis. The implementation of sharia accounting consistently improves transparency and accountability through the principles of trust, justice, and sharia compliance. The use of PSAK 109 in zakat institutions has been proven to strengthen financial statement disclosure and minimize agency problems. In the BMT and Islamic bank sectors, good governance improves reporting quality, while in Islamic boarding schools, Sharia Enterprise Theory (SET) provides a multi-dimensional accountability framework (vertical, horizontal, and natural). However, obstacles remain, such as limited competent human resources and challenges in harmonizing standards. Integrative policies are needed to standardize human resource competencies in Sharia accounting and harmonize regulations to accelerate the adoption of Sharia accounting in the public sector and achieve good governance.

Keywords: Sharia Accounting; Transparency; Accountability; Public Sector; Sharia Enterprise Theory.

Abstrak

Krisis kepercayaan publik terhadap transparansi dan akuntabilitas pengelolaan keuangan di sektor publik serta lembaga sosial keagamaan di Indonesia, yang sering kali dipicu oleh asimetri informasi dan tata kelola yang lemah. Menganalisis peran akuntansi syariah dalam meningkatkan transparansi dan akuntabilitas di sektor publik, mengidentifikasi faktor pendukung dan penghambat implementasinya, serta merumuskan rekomendasi praktis untuk lembaga zakat, BMT, dan pesantren. Kualitatif dengan pendekatan library research  terhadap 20 artikel jurnal terindeks (Google Scholar, Sinta, Scopus) menggunakan thematic analysis dan content analysis. Implementasi akuntansi syariah secara konsisten meningkatkan transparansi dan akuntabilitas melalui prinsip amanah, keadilan, dan kepatuhan syariah (sharia compliance). Penggunaan PSAK 109 pada lembaga zakat terbukti memperkuat pengungkapan laporan keuangan dan meminimalkan masalah agensi (agency problems). Pada sektor BMT dan bank syariah, tata kelola yang baik meningkatkan kualitas pelaporan, sedangkan pada pesantren, Sharia Enterprise Theory (SET) memberikan kerangka akuntabilitas multi-dimensi (vertikal, horizontal, dan alam). Namun, terdapat hambatan seperti keterbatasan SDM kompeten dan tantangan harmonisasi standar. Diperlukannya kebijakan integratif untuk standardisasi kompetensi SDM akuntansi syariah dan penyelarasan regulasi guna mempercepat adopsi akuntansi syariah di sektor publik guna mewujudkan good governance.

Kata Kunci: Akuntansi Syariah; Transparansi; Akuntabilitas; Sektor Publik; Sharia Enterprise Theory.