Journal of Legal, Ethical and Regulatory Issues Volume 24, Special Issue 1, 2021 1 Business Ethics and Regulatory Compliance 1544-0044-24-S1-110 INTERPRETATION OF SHARIA ACCOUNTING PRACTICES IN INDONESIA Nawang Kalbuana, Politeknik Penerbangan Indonesia Curug Adelina Suryati, Universitas Bhayangkara Jakarta Raya Rusdiyanto, Universitas Airlangga and Universitas Gresik Azwar, Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia Rudy, Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia Yohana, Universitas Pramita Indonesia Nugroho Heri Pramono, Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng Nurwati, Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta Eko Hadi Siswanto, Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta Maylia Pramono Sari, Universitas Negeri Semarang Rully Aprilia Zandra, Universitas Negeri Malang Alwazir Abdusshomad, Politeknik Penerbangan Indonesia Curug Kardi, Politeknik Penerbangan Indonesia Curug Solihin, Politeknik Penerbangan Indonesia Curug Budi Prasetyo, Politeknik Penerbangan Indonesia Curug Zulina Kurniawati, Politeknik Penerbangan Indonesia Curug Riyanto Saputro, Politeknik Penerbangan Indonesia Curug Taryana, Politeknik Penerbangan Indonesia Curug Yayuk Suprihartini, Politeknik Penerbangan Indonesia Curug Oke Hendra, Politeknik Penerbangan Indonesia Curug Benny Kurnianto, Politeknik Penerbangan Indonesia Curug Indah Ayu Johanda Putri, Politeknik Pelayaran Surabaya Muhammad Nazaruddin, University of Liverpool Widi Hidayat, Universitas Airlangga ABSTRACT The aim of this study is to disclose a theory and practice of accounting in Indonesia on the basis of the Qur'an and Hadith. A review of research in several journals and associated books was used in this investigation process. This study is designed to study Sharia Accounting theology, interpreted sharia accounting theory, and accounting practices in Indonesia. The study is linked to Al Qur’an and Hadith. The results of this survey showed that the theory of sharia accounting is all about the Qur'an and Hadith. Maslahah and Maqasid al-Shari'ah are scaled in the world and beyond when implementing sharia accounting theory. In Islamic theory, Islamic accounting requires prioritization of group interests, not personal interests. Islamist accounts can be split in concept into three concepts: rahmatan lil 'alamin, spirituality concept, ukhuwah islamiah. Keywords: Theory, Accounting Practices, The Qur'an and Hadith INTRODUCTION The development of sharia accounting is part of the dynamics of the development of accounting theory with the condition of the Indonesian people who are predominantly Muslim.