Application of Sharia Accounting Principles in Sharia Financial Institutions

This study aims to explain the perceptions of accountants in two BMT institutions towards the principles of sharia accounting in Islamic financial institutions. This type of research that uses qualitative methods for survey respondents is two accountants who work at BMT As-Salam and BMT-Mojoagung in Jombang. The results showed that according to accountants in the two BMTs where they worked had applied the principles of sharia, humanist, emancipatory, transcendental, and theological accounting even though the application was not perfect. Balance and fairness for owners, managers, and users of funds may be a dilemma in operations