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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi IJIBE (International Journal of Islamic Business Ethics) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Riset Akuntansi dan Keuangan Indonesia Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Al-Amwal : Journal of Islamic Economic Law SENTRALISASI Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Indonesian Journal of Accounting and Governance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review El-Iqtishady Jurnal Akuntansi dan Governance Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an J-ESA (Jurnal Ekonomi Syariah) EKONOMIKA45 Islamic Accounting and Finance Review Islamic Economic and Business Journal Innovative: Journal Of Social Science Research Business and Investment Review Income Journal: Accounting, Management and Economic Research Socius: Social Sciences Research Journal JSE: Jurnal Sharia Economica IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Rekognisi Ekonomi Islam (JREI) Jurnal Akuntansi dan Keuangan Syariah Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Islamic Financial And Accounting Review Ekopedia: Jurnal Ilmiah Ekonomi Atestasi : Jurnal Ilmiah Akuntansi Indonesian Journal of Accounting and Governance Journal of Business and Information System Indonesian Journal of Taxation and Accounting
Saiful Muchlis
Universitas Islam Negeri Alauddin Makassar
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Rekonstruksi Laporan Keuangan Syariah: Prinsip, Kualitas Informasi, Dan Pengungkapan Pada Bank Syariah Indonesia Putri, Adelia Nindya; Abdullah, Wahyuddin; Muchlis, Saiful
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53475

Abstract

This article examines the reconstruction of Islamic financial statements, focusing on the application of accounting principles, information quality, and disclosure at Bank Syariah Indonesia (BSI). The study employed a descriptive qualitative method with a literature review approach, analyzing BSI's financial statements for the 2021-2025 period and related regulations. The results indicate that the reconstruction of Islamic financial statements requires a robust conceptual framework based on Islamic PSAK and AAOIFI standards to ensure transparency and accountability. Sharia principles serve as the foundation for recognizing, measuring, and presenting financial transactions, distinguishing Islamic accounting practices from conventional ones. The quality of Islamic financial statement information is determined by relevance, reliability, comparability, and timeliness of presentation. Comprehensive disclosures cover aspects of Islamic compliance, social funds, and operational risks, which are essential stakeholder needs. Bank Syariah Indonesia, the result of a business combination of three state-owned Islamic banks, applies the pooling of ownership method in preparing its financial statements, with adequate disclosures related to the business combination transaction. The reconstruction of sharia financial reports makes a significant contribution to increasing public trust, strengthening financial governance, and achieving the objectives of maqashid sharia in the Indonesian sharia banking industry.
Co-Authors Abdul Gafur Abdullah, Mochammad Fadhil Abdullah, Wahyuddin Aditya Ahmad Zikri Dwiatmaja Ainul Fikri Hamsir Aisyah Aisyah Akram Ista Alisa, Nur Alisa Analia, Fitra Andi Wawo Aniq Akhmad Ali Bawafie Anna Sutrisna S Anna Sutrisna S, Anna Anna Sutrisna Sukirman Anna Sutrisna Sukirman Asniati Asniati Asriani Atika Rizki Atika Atma Amir, A. M. Nur Ayu Ruqayyah Yunus Cole, Nurwahyuni Della Fadhilatunisa Devi Adhana Devi Adhana Devi Novianty Dian Purnama Dinda Agus Putri, Dinda Febriani Setijawan Fikra, Raosdatul Hafid, Eka Arlinda Harjauri Ma’rifat Hasbiuallah, Hasbiuallah Hasugian, Hotbin Helda Rostiani Husnul Khotimah ibrahim, bukhari Ippa Syahida Irmadani, Irmadani Irmawati Irmawati Irwan Misbach Ismawati Juardi, Sapril Sardi Layli, Jumbratul Lilis Febrianty Lince Bulutoding Mariyani Mariyani Maryam Nurdin, Maryam Maulida, Rizky Mochammad Fadhil Abdullah Moh Yusuf Muh. Fahrul Rasyid Muhammad Danial Tompson Muhammad Fajrin Adnan Muhammad Kahfi, Muhammad Muhammad Wahyuddin Abdullah Mukhtar Lutfi Munir Munir, Munir Mutmainnah, Andi Nabila, Sri Nurul Nasrullah Bin Sapa Nur Aulia Husnihita Muchtar Nur Rahma Sari Nur Rahmah Sari Nurhidayah Nurhidayah Nurjannah Nurjannah Nurwahida Odha, RaodahtulJannah Pratama, Nur Abdi Puspita, Silvia Putri, Adelia Nindya Rahayu, Andi Rasti Utari Dwi Rahmah Rafifah Abu Rahmaniar Rahmawati Muin Raodahtul Jannah Reski Reski Resky Resky Rika Dwi Ayu Parmitasari Rimi Gusliana Mais Rimi Gusliana Mais Riska Ismail Risma Risma, Risma Rizal Ancu Rizki Auliah Rizky Maulida RR. Ella Evrita Hestiandari Sahria Samirah , Samirah Setijawan, Febriani Siradjuddin Suhartono Suhartono Suhartono Sukirman, Anna Sutrisna Syamsul Syariati, Namla Elfa Utomo, Husain Soleh Wahab, Abd. Wahyuni Uni Arifin Wahyuni, Idra