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

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.