the influence of the implementation of islamic accounting standards on the financial transactions management in islamic banks: a study at pt. bank rakyat indonesia syariah tbk for the 2017-2019 period

This study aims to determine the influence of the implementation of the islamic accounting standards on the financial transactions management at islamic banks (pt. bank rakyat indonesia syariah tbk for the 2017-2019 period). the factors tested are islamic accounting standards as an independent variable and the management of financial transactions as the dependent variable. this research method uses descriptive analysis research methods with a quantitative approach. the research data is a type of secondary data from the financial statements of bank rakyat indonesia syariah for three periods from 2017-2019. in this study, the analysis method used was partial (t-test) with a significance of 5%. data analysis used spss software version 20. the sampling technique used in this study was nonprobability sampling with a sample of financial report data for 3 periods using research indicators psak 101. seeing from the presentation of financial statements, bank rakyat indonesia syariah has implemented psak 101 optimally and has a positive effect on the management of financial transactions, as illustrated by the results of simple linear regression analysis with roa and net profit indicators. obtain results that show that partially (t-test) had a positive effect, simultaneously the islamic accounting standard has a significant effect on the management of financial transactions at bank rakyat indonesia syariah. whereas the magnitude of the effect is 83.4% and the remaining 16.6% is influenced by other factors outside the research.