PERSEPSI NASABAH terhadap Implementasi Akuntansi Keuangan Syariah dalam Operasional Perbankan Berbasis Syariah di Indonesia

Abstract

PERSEPSI NASABAH TERHADAP Implementasi Akuntansi Keuangan Syariah dalam Operasional Perbankan Berbasis Syariah di IndonesiaAdi PrasetyoStaf Pengajar Jurusan Akutansi, Fakultas Ekonomi dan BisnisUniversitas Muhammadiyah MalangEmail: [email protected] objective of this study is to explore of the Indonesian Islamic people objection for using Sharia Banking, both saving and lending fund. The main issue in the Islamic peoples is there are the same implementation of operational sharia banking and conventional banking, the distinguish just on the name of. The research using content analysis for getting conclusion based on the answer from respondents by questionnaire. The result of the research explain that even though the Sharia Bank implement Standart of Financial Accounting – Sharia (SAK – Syariah), they still asses that Sharia Banking in Indonesia were operated conventionally.Keywords: sharia banking, Standard of Financial Accounting – Sharia, Islamic peoples