PENERAPAN PSAK SYARIAH DAN KOMPETENSI AKUNTAN SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN LEMBAGA KEUANGAN SYARIAH DI INDONESIA
Introduction: The rapid growth of the global Islamic finance industry, which reached US$5.98 trillion in 2024, and Indonesia's Islamic finance industry, which recorded assets of IDR 2,972.94 trillion as of June 2025, has increased the need for effective implementation of Sharia Financial Accounting Standards (PSAK Syar...