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The purpose of this study was to determine how the suitability of the recognition, measurement, presentation and disclosure of sharia insurance accounting in the tafakul banda aceh family. This researt using descriptive statistical analysis or qualitative method. The data obtained trough a direct interview with Mr.Jamaluddin as head of the the tafakul banda aceh family agency. The result of the study show that from the financial statements they made, they revealed that there were investments in tabarru’ funds, assets, then allowances discussed, financial health, contributions, metc.participants, tabarru’ funds, investment funds,technical allowances allowances, and asset details of this statement are in accordance with item no.108.

The research aims is analyze the accordance of the statement of islamic financial accounting standards (SFAS Sharia) Number 109 amil zakat institution and in infaq/alms at Baitul Mal In Banda Aceh City with the concept of recognition and measurement, presentation, and disclosure. The research method used is qualitative descriptive. The type of data used is qualitative data, that is by way of field study method consisting of, observation, interview, and company documentation. The results of this study indicate that the aplication of zakat in infaq/alms and accounting treatment at Baitul Mal in Banda Aceh City have not all been in accordance with statement of islamic financial accounting standards (SFAS Sharia) Number 109.

This study aims to determine and analyze the application of musharakah financing products and the suitability of the accounting treatment of musharakah financing products applied in PT. BPRS Hikmah Wakilah according to PSAK 106. The research method used is descriptive qualitative. Sources of data in this study are primary data obtained directly from the results of interviews with respondents. The results of the study show that in terms of recognition and measurement of PT. BPRS Hikmah Wakilah is not fully comply in according to PSAK 106, and in terms of the presentation of PT. BPRS Hikmah Wakilah has fully complied with PSAK 106, while in terms of disclosure of PT. BPRS Hikmah Wakilah has not presented CALK and all terms relating to the musharakah transaction. Hence, its application does not comply with PSAK 106.

This study aimed to examine effect of intellectual capital, cost of intermediation, and islamicity performance index on profitability of Islamic Banks Indonesia. Data was collected from financial reports of 44 Islamic Banks that are registered in Indonesian Central Bank. The period of study was between 2011 and 2014. The analysis technique used was multiple linear regression.This study found that collectively the cost of intermediation, and islamicity performance index have an influence for profitability. Meanwhile, in the partial test (t test), variable intellectual capital, the cost of intermediation, and islamicity performance index have determined profitability of the Islamic banks.

The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements.