Application of Accrual Basis in Syariah Banking Financial Reports

The application of accrual accounting in Islamic banking financial statements in Indonesia has become an important topic that triggers issues related to transparency and accountability. Although PSAK 59 and 101 allow the use of accrual basis, the practice of earnings management and the use of cash in calculating profit sharing are still common. This study examines the challenges in implementing accrual accounting, including the lack of understanding of human resources and technological limitations. The results show that although accrual accounting can improve transparency, many Islamic financial institutions still face difficulties in implementing it. This study suggests the need for training and technology development to optimize the implementation of accrual accounting in accordance with sharia principles, and emphasizes the importance of accountability in financial statements to maintain stakeholder trust.