General accounting function as a tool to present information that is financial, especially in relation to socio-economic activities within a community of people who apply tertentu.Sebagaimana now that the rules or standards used to compile financial reports - known as Generally Accepted Accounting Principles -- can not be separated from the community point of view (in which economic activity was organized) to the values of social life. This is evident from the not easy to harmonize international accounting standards, although there are always efforts towards cultivated by the International Accounting Standards, which we PSAK Part also using the IAS as a reference or references.

One of the fundamental problems faced by Islamic banks is currently standardizing accounting and auditing system, which aims to create financial transparency and improve the quality of financial services to the community. We know that among the keys to the success of Islamic banking is largely determined by the level of public confidence in the bank's financial strength is concerned, and confidence in the bank's operational compliance with Islamic sharia system. This belief is particularly trust given by the depositors and investors, which were both major stakeholders including the banking system in the world.