Persepsi Mahasiswa Akuntansi Terhadap Penerapan Akuntansi Syariah

Nowadays, Syari’e accounting be an important thing in life especially for moslem people. This study aims to analyze the accounting students perception towords implementation of Islamic accounting. This study uses survey and interview respondents related to the implemenentation of sharia in Indonesia accounting. Orientation of Islamic accounting is more real and containts elements of real transparency and accountability. Since the the preparation of financial statements accountating aspects of sharia put fairness and justice in the most important position in the accounting process until the product its financial statements. Associated with the activity of halal and haram in Islamic accounting system, respondents perceive that Islamic accounting able to distinguish between lawful and unlawful activity. Each transaction will be identified halal and haram, both of substance and process transactions transacted. So that the financial statements will present information haq (right) and away from lies (bathil). Respondents think that government policy in implementing Islamic accounting has high impact and should be more developed. Respondents are lack of comprehension in Islamic accounting model. Key words : User reports, Islamic accounting orientatio