Analisis Implementasi Standar Akuntansi Syariah dalam Laporan Keuangan Bank Umum Syariah di Indonesia
DOI:
https://doi.org/10.51339/nisbah.v6i2.3745Keywords:
Standar Akuntansi Syariah, Laporan Keuangan, Bank SyariahAbstract
Penelitian ini bertujuan untuk menganalisis penerapan standar akuntansi syariah (PSAK Syariah) dalam laporan keuangan bank syariah di Indonesia, dengan fokus pada kesesuaian terhadap prinsip-prinsip syariah, tantangan implementasi, serta perbandingan antar lembaga. Metode yang digunakan adalah studi dokumen, dengan data diperoleh dari laporan keuangan, literatur akademik, dan regulasi terkait. Hasil penelitian menunjukkan bahwa meskipun bank syariah telah mengadopsi PSAK Syariah, masih terdapat perbedaan signifikan dalam tingkat kepatuhan dan kelengkapan laporan, terutama pada penyajian informasi terkait dana zakat dan akad-akad syariah. Tantangan utama yang dihadapi mencakup keterbatasan SDM, sistem informasi yang belum optimal, dan perbedaan pemahaman terhadap standar syariah. Penelitian ini merekomendasikan penguatan pelatihan akuntansi syariah, harmonisasi sistem pelaporan, dan peningkatan pengawasan regulator untuk memastikan pelaporan keuangan yang akuntabel, transparan, dan sesuai nilai-nilai Islam.
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