Implementation of Accounting Standards as an effort to realize the Accountability of Sharia Microfinance Institutions

Purpose - This study aims to analyze the presentation of financial statements what factors influence Islamic microfinance institutions according PSAK 101. Method explore implementation accounting standards which are basis for entities, therefore field research with qualitative methods is considered most appropriate in this study.Result The results show that standards, sharia people's credit banks have implemented applicable while savings and loan cooperatives part entities not been fully implemented, because there several parts presented even though these crucial, example zakat infaq sodaqoh reports some do present ZIS levy has managed by a separate institution so reporting also separate, besides still many human resources who understand SAK an obstacle commonly encountered field.Implication Referring research, through it hoped will implications efforts improve competence order better standards.Originality seeks compare BPRS BMT identify weaknesses SAK.