Tuesday 27 September 2022. The Chancellor inaugurated two new professors of the Faculty of Economics and Business, Prof. Dr. Arief Mufraini, Lc., M.Si in Islamic Economics and Prof. Dr. Ibnu Qizam M.Si., Ak., CA. field of Financial Accounting. The Inauguration Ceremony took place at the Harun Nasution Auditorium, UIN Jakarta Campus. Open Session of Inauguration of two Professors of the Faculty of Economics and Business by the Chancellor of UIN Syarif Hidayatullah Jakarta Prof. Amany B. Lubis, MA, was also filled with scientific oration sessions for the two professors.
The following is the educational profile of the two professors. Prof. Dr. Arief Mufraini, Lc., M.Sc. Undergraduate education (Lc.) Faculty of Sharia, Al-Azhar University, Cairo, Egypt, postgraduate education (M.Sc.) Middle East Studies Program specializing in Islamic Economics and Finance at the University of Indonesia and Doctoral Program in Economics with a concentration in Finance at Padjadjaran University, Bandung. Prof. Dr. Ibnu Qizam, M.Si., Ak., CA. pursued undergraduate education (SE., Ak.), Master of Science (M.Sc.), Doctorate (Dr.) all majoring in Accounting, Faculty of Economics and Business, Gadjah Mada University, Jogjakarta.
Prof. Arief Mufraini in his Scientific Oration entitled “Undo the logic of Hajj Finance: Specific Phenomenon of Perpetual Funding Sources”, stated that religion is one of the reasons for the modeling of economics. Economic models reveal religious practices. Hajj is a big activity that involves big finances. At first, the Hajj intermediary was only a distributor but later it was a driver of economic activity. Hajj Fund Investment is formed because of the formation of the entity.
The scientific debate and institutional Istidiaal Takyif are complicated by the phenomenon of the practice of the amount of funds deposited. There are many questions regarding the initial deposit for Hajj. This raises the question of why the initial deposit is not full cost and other questions related to the initial deposit for Hajj. Management of hajj funds is a very specific phenomenon in religious economic activities, so what must be done is how to build new logic, new conceptions or even new theorizations either inductively, deductively or abductively from existing phenomena or practices.
Prof. Arief Mufraini then brought up the theorization of the entity of the hajj fund, the financial consequences of the mahdoh worship, financial capacity, and utility sharing as a result of optimization among fellow prospective pilgrims. agencies related to the regulator of the implementation of the pilgrimage, in particular the BPKH and the Ministry of Religion and the DPR, are expected to continue to develop laws and regulations (Law no. sharia. At the same time, it is also expected to continue to seek input from the academic community on scientific work in the fields of Islamic economics and finance.
Prof. Ibnu Qizam in the next session delivered a scientific oration entitled “Accounting and Globalization: Strengthening Identity, Strengthening Comparative Power and Economic Meaning”. Prof. Ibnu Qizam stated that currently there are two points of view, namely accounting is rather pessimistic that accounting information has decreased the relevance of accounting values. dominance of intangible assets. Some estimates of accounting items differ from the facts, confusion in determining accounting intangible assets from a micro perspective with a bibliometric approach. optimistic accounting view, linking accounting with a micro perspective to a macro perspective.
Accounting research is more macro or called macro accounting. accounting should not only be trapped at the micro level but must be more at the macro level in decision making. Accounting arguments should be more directed to macro accounting: observing and confirming the identity of accounting, the flow of globalization, big data, and comparability / comparability in accounting, strengthening the comparative power of accounting to interpret accounting.
The comparability aspect is considered as an obstacle to the progress of accounting science. Currently, the comparability aspect is a secondary aspect compared to the relevance aspect. Why the characteristics of comparability are very important and need to be raised together with the other two pillars, namely relevance and reliability, is because with the current of globalization and advances in modern information technology, internet and big data, aggregating accounting variables across borders between companies, industries , as well as between countries become a necessity, so that adequate quality of comparability of financial/accounting information is required.
With the addition of these two professors, the Faculty of Economics and Business at UIN Jakarta has eight permanent professors. Hopefully it will be a sustainable contribution to the nation and country