Comparative Analysis of Revenue Recognition between Conventional and Islamic Financial Accounting: A Systematic Literature Review
(Analisis Perbandingan Pengakuan Pendapatan antara Akuntansi Keuangan Konvensional dan Islam: Sebuah Tinjauan Literatur Sistematis)
DOI:
https://doi.org/10.12026/sym.v1i1.080Keywords:
Conventional Financial Accounting, Revenue Recognition, Sharia Financial AccountingAbstract
This study aims to compare the concept of revenue recognition between conventional and Islamic financial accounting. The research employed a Systematic Literature Review (SLR). A total of 50 academic articles were reviewed and filtered down to 15 key studies. The findings show that conventional accounting, based on IFRS 15 and PSAK 72, emphasizes accrual-based revenue recognition and economic efficiency. In contrast, Islamic accounting, guided by PSAK 102, 105, and 106, along with DSN-MUI fatwas, applies a cash and actual-results approach grounded in fairness, lawful ownership, and spiritual accountability. The main differences lie in their philosophical foundations, reporting objectives, and timing of revenue recognition. This study contributes by clarifying theoretical distinctions between the two systems and promoting the integration of ethical and spiritual values into modern accounting standards.
Abstrak
Penelitian ini bertujuan untuk membandingkan konsep pengakuan pendapatan antara akuntansi keuangan konvensional dan akuntansi syariah. Metode yang digunakan adalah Systematic Literature Review (SLR). Proses seleksi dilakukan terhadap 50 artikel dari berbagai basis data ilmiah, yang kemudian disaring hingga tersisa 15 artikel utama. Hasil penelitian menunjukkan bahwa akuntansi konvensional, berdasarkan IFRS 15 dan PSAK 72, menekankan pengakuan pendapatan berbasis akrual dan efisiensi ekonomi. Sebaliknya, akuntansi syariah, berdasarkan PSAK 102, 105, dan 106, serta fatwa DSN-MUI, menggunakan pendekatan kas dan hasil aktual yang berlandaskan nilai keadilan, kehalalan, dan tanggung jawab spiritual. Perbedaan utama terletak pada dasar filosofis, tujuan pelaporan, dan waktu pengakuan pendapatan. Penelitian ini berkontribusi dalam memperjelas perbedaan teoretis serta mendorong integrasi nilai etika dan spiritual dalam standar akuntansi modern.
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