IMPLEMENTASI PRINSIP AKUNTANSI SYARIAH DALAM PENYUSUNAN LAPORAN KEUANGAN LEMBAGA KEUANGAN SYARIAH

Abstract

This study aims to examine the implementation of Sharia accounting principles in the preparation of financial statements of Islamic financial institutions. Sharia accounting is not merely concerned with technical aspects of financial recording and reporting, but also emphasizes Islamic normative values such as justice, honesty, transparency, and accountability based on the Qur’an and Hadith. This research employs a qualitative approach using a library research method by reviewing textbooks, national and international journal articles, and official documents of Sharia accounting standards. The findings indicate that Islamic financial institutions in Indonesia have normatively referred to Sharia Financial Accounting Standards (PSAK Syariah) in preparing their financial statements. The prohibition of riba, gharar, and maysir, as well as the application of profit-sharing principles, constitute the main characteristics of Sharia accounting practices. However, several challenges remain, particularly related to human resource competence, differences in interpretation of Sharia standards, and competitive business pressures. This study concludes that strengthening conceptual understanding and institutional commitment to Sharia principles is essential to ensure that financial statements not only comply with accounting standards but also reflect Islamic ethical and spiritual values