This study aims to determine the public perception in the city of Langsa about Aceh Qanun related to Aceh provincial Qanun No. 8 0f 2014 concerning in the principles of Islamic Law and Qanun No. 8 of 2016 concerning the Halal Product Guarantee System which requires banks to operate in Aceh to be based on sharia principles. The method used in the study is qualitative descriptive. The results of this study the community is very supportive for the enactment of these regulations, but the public hopes that islamic banks operating in the province of Aceh must provide the same facilities as conventional banks which are currently very good compared to islamic banks in terms of facilities owned.

<p>This study aims to determine the practice of accountability carried out by the management of Al-Akbar Mosque in Surabaya. Accountability is needed as a form of organizational management responsibility to worshipers. The method used in this study is qualitative with a case study approach. The results of the study indicate that the manager has prioritized the interests and prosperity of the mosque compared to individual interests. Research also shows that accountability practices are carried out using honesty and legal accountability, process accountability, program accountability and financial policy accountability.</p><p>Penelitian ini bertujuan untuk mengetahui praktik akuntabilitas yang dilakukan oleh pengurus Masjid Al-Akbar Surabaya. Akuntabilitas sangatlah dibutuhkan sebagai bentuk tanggung jawab pengelola organisasi kepada jamaah. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan pengelola sudah mementingkan kepentingan dan kemakmuran masjid dibandingkan kepentingan individu. Penelitian juga menunjukkan praktik akuntabilitas yang dijalankan menggunakan akuntabilitas kejujuran dan hukum, akuntabilitas proses, akuntabilitas program dan akuntabilitas kebijakan keuangan.</p>

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An accountant is responsible for serving Allah, society, profession, employer and customers, in performing the duties and services of profession diligently and correctly. Serving God through the work based on sharia, however, is the first priority. The Muslim community in Indonesia should be a model for the rise of a sharia-based system of work. Accountant sharia is the answer of all forms of work in the field of accounting that could respond to the challenges of the modern era. This is because it is appropriate with the rules that are taught in accordance with the beliefs of Moslem as the majority of people in Indonesia. DOI 10.5281/zenodo.1214909

An accountant is responsible for serving Allah, society, profession, employer and customers, in performing the duties and services of profession diligently and correctly. Serving God through the work based on sharia, however, is the first priority. The Muslim community in Indonesia should be a model for the rise of a sharia-based system of work. Accountant sharia is the answer of all forms of work in the field of accounting that could respond to the challenges of the modern era. This is because it is appropriate with the rules that are taught in accordance with the beliefs of Moslem as the majority of people in Indonesia.