Analysis of Sharia Performance Disclosures at Islamic Banks

The purpose of this study is to analyze the ability financial statements prepared based on PSAK Syariah in disclosing information related sharia performance. Research uses a qualitative approach and phenomenological techniques data. Data obtained by documentations, observationsand interviews. Informants were selected using purposeful snow balling methods. informants used directors, managers, accounting staff at Bank Barakah Sejahtera, Sharia Supervisory Board, OJK supervisors National Board. results showed that could be analyzed measure performance but not provide recommendations Indonesian Accounting Standards Board review Basic Framework Preparation Presentation Financial Reports.