<![CDATA[The development of Islamic financial institutions has increased the importance of understanding how Sharia values are translated into ethical accounting practices, particularly in Islamic rural banks that serve community-based financial needs. This study aims to examine the interpretation and implementation of Sharia accounting ethics in financial practices, including the challenges faced in aligning operational activities with normative Islamic ethical principles. Employing a qualitative descriptive approach, this research collected data through semi-structured interviews, document analysis, and limited observation involving Islamic rural bank practitioners, Sharia Supervisory Boards, and regulatory representatives. The findings reveal that Sharia accounting ethics in Islamic rural banks is not merely determined by regulatory compliance but is shaped by institutional interpretations, organizational constraints, and professional perspectives. The study identifies several critical issues, including differences in understanding justice between management and the Sharia Supervisory Board, the dominance of murabahah financing that creates a gap between formal compliance and substantive Sharia objectives, limited Sharia accounting literacy, and tensions between profitability and social responsibility. The study concludes that strengthening Sharia accounting ethics requires deeper ethical internalization, improved human resource capacity, active Sharia Supervisory Board supervision, and broader social accountability mechanisms to align Islamic rural banks’ sustainability with the objectives of maqasid al-shariah.]]>
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