<![CDATA[This research aims to analyze regulatory barriers, identify human resource competency challenges, and explain the interconnectedness of these two aspects in the implementation of sharia accounting in Indonesia. The study employs a qualitative method with a Systematic Literature Review (SLR) approach. The data analysis tool utilize the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) technique. This research uses secondary data retrieved from the Publish or Perish software on the Google Scholar database with a publication range of 2015-2025. The selection process was conducted through identification and screening stages based on predetermined inclusion and exclusion criteria, resulting in 73 articles that met the criteria for analysis. The analysis of the 73 articles indicates that regulatory challenges include gaps between regulations and practices, differences in the interpretation of accounting standards, suboptimal harmonization among Sharia Accounting Standards (PSAK Syariah), DSN-MUI fatwas, regulatory authorities, and international standards, as well as the limited ability of regulations to respond to developments in digital technology. Meanwhile, human resource competency challenges include gaps in understanding between accounting and Sharia principles, a limited number of professionals with multidisciplinary competencies, insufficient continuous training and certification, and low levels of digital competency. The study also finds that regulatory barriers and human resource competencies are interrelated and mutually influential. Complex regulations require competent human resources for effective implementation, while limited competencies result in regulations being implemented only partially and administratively. Therefore, strengthening the implementation of Islamic accounting requires regulatory harmonization accompanied by enhanced human resource competencies, strengthened supervision, and continuous development of digital capabilities.]]>
