Akuntansi Terintegrasi Islam : Alternatif Model Dalam Penyusunan Laporan Keuangan Islamic Integrated Accounting : Alternative Models in Preparing Financial Statements

Akuntansi merupakan suatu sistem informasi yang krusial dalam menggambarkan kinerja keuangan suatu entitas. Dalam konteks global yang semakin kompleks dan multikultural, terdapat kebutuhan untuk mengembangkan pendekatan akuntansi yang mencerminkan nilai-nilai dan prinsip-prinsip Islam. Penelitian ini bertujuan untuk mengusulkan alternatif model penyusunan laporan keuangan yang terintegrasi dengan prinsip-prinsip Islam sebagai respons terhadap kebutuhan akan transparansi, etika, dan keadilan dalam pelaporan keuangan.Dengan menggabungkan prinsip-prinsip akuntansi konvensional dengan nilai-nilai Islam, model ini menawarkan kerangka kerja yang holistik untuk menerapkan konsep akuntansi terintegrasi Islam. Model ini mendasarkan penyusunan laporan keuangan pada prinsip-prinsip syariah, termasuk larangan riba, gharar (ketidakpastian yang berlebihan), dan maysir (spekulasi). Selain itu, model ini menekankan pada tanggung jawab sosial dan lingkungan, serta aspek etis dalam pelaporan keuangan.Dalam konteks praktis, penelitian ini mengkaji penerapan model akuntansi terintegrasi Islam dalam berbagai jenis entitas, mulai dari perusahaan skala kecil hingga perusahaan skala besar. Implikasi dari penggunaan model ini terhadap transparansi, keadilan, dan keberlanjutan keuangan dianalisis melalui studi kasus dan perbandingan dengan pendekatan akuntansi konvensional.Hasil penelitian menunjukkan bahwa model akuntansi terintegrasi Islam ini mampu memberikan pandangan yang lebih komprehensif dan berkelanjutan terhadap kinerja keuangan entitas, dengan mengakomodasi prinsip-prinsip syariah dan nilai-nilai etis. Implikasi dari penelitian ini akan memberikan kontribusi bagi pengembangan praktek akuntansi yang lebih inklusif, berkelanjutan, dan sesuai dengan prinsip-prinsip agama Islam, sehingga memberikan pandangan yang lebih holistik terhadap aspek keuangan dan non-keuangan dalam penyusunan laporan keuangan.

Improving the Education of Children With Special Needs

This study discusses issues for improving the education of children with special needs. In the two schools where I undertook my study, I could see that teachers in both contexts worked very hard for the improvement of education of children with special needs. In the special school the teachers were trained from time to time in order to better their professional skills and to understand the children's needs. In contrast, in the regular school, although teachers were trained in various areas related to different subjects and the pedagogy of teaching learning activities, there was a strong need for teachers to be trained in the field of special education. Teachers in both contexts were working very hard in order to help the students function in society and the world. One of the major issues concerning children with special needs is how best to integrate them in regular schools with other children. Children with mild and moderate disabilities can be integrated into the regular school system if special care is taken in their initial stages of learning. Whereas children with severe disabilities cannot be so readily integrated into regular schools but can be in schools especially designed to cater to their needs. The educational practices in the regular and special schools are being developed with the needs of the child in mind. This refers to the teaching strategies, curriculum design, activities of daily living, extra curricular activities, art, and music. From time to time teachers are being given in-service training so as to better their professional skills and to help the child to do better in order to function in society. Parents in both context are playing a key role in educating their special children in the hope that there would be a bright future for them. The implications drawn from the study indicate that integration and inclusion of children with special needs are still being considered by stakeholders. In my opinion there is a hope and possibility that children with special needs in the future will work alongside all other children in regular schools.