Kajian Rintis Penggunaan Maklumat Perakaunan Akruan dan Impak terhadap Matlamat Pembangunan Lestari (Sustainable Development Goals, “SDG”) berdasarkan Maqasid Syariah

Purpose: The study aims to examine the use of accrual accounting
information from four aspects: budget development, liability management,
asset management, and accountability discharge, and to examine its impact
on Sustainable Development Goals (SDG) based on Maqasid Shariah.
Design: The study has involved ministries and local authorities (Pihak
Berkuasa Tempatan, “PBT”), employing quantitative methodology.
Questionnaires have been distributed online using Google Form. Data has
been analysed using descriptive and inferential statistics.
Findings: The pilot study has found that all variables used had acceptable
Cronbach’s Alpha values of 0.617-0.886. Based on the mean values, the
results have shown a high level of utilisation of accrual accounting information
in liability management (4.18), asset management (4.13), accountability
discharge (4.12) and budgeting (3.73). Moreover, the respondents have
shown higher agreement with the elements of Maqasid Shariah (4.25), i.e.,
the preservation of life (al-nafs), intellect (al-aql), wealth (al-mal), religion
(ad-din) and lineage (al-nasab), compared to the Sustainable Development
Goals (4.13). Further analysis by groups shows that the ministries and PBT
were largely in agreement, as there were no significant differences.
Practical Implication: Therefore, the benchmarking of PBT to ministries
is believed to be relevant, but must account for other aspects, such
as governance, legislation and the establishment of their respective
organisations. The study reveals that a comprehensive reporting, embodying
framework towards SDG based on Maqasid Shariah is essential. Indeed, the
study intends to boost the transition to accrual accounting within the public
sector accounting landscape of Malaysia, in addition to observing the impact
of such practice on the SDG in line with the principles of Maqasid Shariah.