Tribute to Professor Dr Sofyan Syafri Harahap, Rahimahu’Allah (1956-2012)

Citation

Haniffa, R. and Hudaib, M. (2012), "Tribute to Professor Dr Sofyan Syafri Harahap, Rahimahu’Allah (1956-2012)", Journal of Islamic Accounting and Business Research, Vol. 3 No. 2. https://doi.org/10.1108/jiabr.2012.43103baa.001

Tribute to Professor Dr Sofyan Syafri Harahap, Rahimahu’Allah (1956-2012)

Article Type: Editorial From: Journal of Islamic Accounting and Business Research, Volume 3, Issue 2

Professor Dr Harahap, one of JIABR’s most dedicated editorial board members died on 2 February 2012 at the age of 56. He left behind his loving wife and five children. The Islamic world and Indonesia in particular, lost one of its most prominent figures who devoted much of his lifetime in the development of Islamic Economy and Finance in the country.

We still remember the day we first met brother Sofyan. It was in February 2001 in Palmerston North in New Zealand at the ACFIP Conference where we presented our pioneering work on Islamic accounting, “A theoretical framework for the development of the Islamic perspective of accounting” (article can be found in Islamic Accounting, 2011 edited by Napier and Haniffa, Edward Elgar Publisher, ISBN 978-1-84844-220-7). He approached us to write an article for the journal which he was then in the process of establishing, Indonesian Management and Accounting Journal (IMAJ ). Ros sent her paper titled “Social responsibility disclosure: an Islamic perspective” and it was published in the second issue of the journal.

The next time we met him was at the ACFIP conference hosted by Trisakti in 2005. He made sure that someone was at the airport to greet and take us to our hotel and also to take care of us for the next four days before the conference started. We felt like VIPs! He invited us to present our ideas to students and staff of the faculty and also to PhD students in the Islamic Economic and Finance (IEF) programme. We later sat in his office signing the attendance certificates which each student will receive. The conference he hosted was very well organised which was not surprising as he was committed in being a good host. He was a humble and devoted man despite his position and reputation as an expert in the field. This was obvious in the way he interacted with everyone regardless of their position.

Brother Sofyan was born in Sipangko, South Tapanuli, North Sumatra on 23 November 1956 to Hajjah Basyariah Lubis and Haji Mara Halim Harahap. He completed his Master’s degree at the University of Illinois, Chicago and was conferred his PhD from the University of Adelaide, Australia. He started his career at Bank Duta in Medan in 1984 and worked as an accountant in various accountancy firms in Medan from 1985 till 1991. He held a number of key positions in the Islamic banking sector including as Controller of PT. Bank Muamalat Indonesia, Commissioner of PT. Bank Syariah Mandiri, Commissioner of PT. Bank BNI Syariah, expert team member on Development of Islamic Banking at Bank Indonesia, Member of the Central Organizing Committee of Indonesian Economist Association as well as Member of the Central Organizing Committee of Indonesia Islamic Economist Scholars. He was also the Head of the board of examiners for the Islamic Accounting Professional Examination Certificate held by The Indonesian Institute of Accountants (IAI).

Besides being a respected expert in the banking community, he was also a well-known figure in academia. He was the Dean at the Faculty of Economics at Trisakti University before his death. He held the post of Program Director of the Islamic Economics and Finance Post Graduate Program, Chairman of the Masters Degree in Accounting, Editor in Chief of Indonesian Management and Accounting Research Journal, Editor in Chief of Media Riset Akuntansi, Auditing and Informasi and Editor in Chief of Majalah Ekonomi Syariah (Economic Shariah Magazine). As a Professor of Accounting, he has written more than 20 books and published many articles in various media. His research interest includes Islamic accounting and economics, financial accounting: theory, disclosure and socioeconomic accounting, and management control system. Some of his well-known publications include: Accounting Theory (Radjawali Pers, Jakarta, 1993, 1995, 1997, 2001); Islamic Accounting (Bumi Aksara, Jakarta, 1997); Toward the Formulation of Islamic Accounting Theory (Pustaka Quantum, Jakarta, 2001); Budgeting: A Comprehensive Approach (Radjawali Pers, Jakarta, 1996); Contemporary Management (Radjawali Pers, Jakarta, 1996); Auditing for Small Scale Business (Bumi Aksara, Jakarta, 1995); Contemporary Auditing (Erlangga, Jakarta, 1991); Lesson from Asian Crisis (Penerbit Quantum, Jakarta, 2001) and Handbook of Islamic Accounting (Penerbit Quantum, Jakarta, 2003).

Professor Harahap was a regular presenter at national and international conferences and also a regular interviewee in various media. Some of these interviews can be found on the following links on the internet (www.youtube.com/watch?v=A0lJz5cGxsM; www.youtube.com/watch?v=mdbFG1kzIro; www.youtube.com/watch?v=6OlXEKk779 A).

His personal web site can be found at web site: http://sofyan.syafri.com

He was known as an outspoken person but at the same time was an easy-going person. In Islamic accounting seminars, he always warned, “one of the duties of an accountant is to prepare the neraca (Indonesian word for balance sheet). The accountant should understand that his/her accountability is first to God. If he/she does not, then he/she will go to neraka (Indonesian word for hell)”, and the audience will burst into laughter. He would then recite the Qur’anic verse “[…] But whoever returns to [dealing in interest or usury] – those are the companions of the Fire; they will abide eternally therein” (Al-Baqarah 275).

He was a critical voice in pushing the agenda for the Indonesian Government to provide more support for Islamic financial services. One of his missions when taking on the post of Dean was to expand programs, research seminars and training in collaboration with international institutions abroad to develop human resources to fulfill the demand in the fast growing Islamic financial services industry. His last project worth IDR 250 million involved developing a Shariah banking laboratorium in Trisakti University with the cooperation of BNI Syariah. On 14 March 2012, PT BNI Syariah named its mini bank at the university in his name, in honour for his efforts as commissioner of the bank and also to the Islamic economy in general.

He has worked hard in propagating Islamic economy and has planted seeds among his students and fellow colleagues to carry on his missions. There is no doubt that these seeds will in time bear fruits and will continue. Hadith narrated by Abu Hurairah (Saheeh Muslim, 1631) is indeed soothing words of comfort to the ears of every scholar who will no doubt one day return to his/her Lord:

Allah’s Messenger (May peace be upon him) said: When the son of Adam dies, his acts come to an end apart from three: an ongoing charity, beneficial knowledge left behind, or a righteous son who prays for him.

Roszaini Haniffa, Mohammad Hudaib