Factors That Affect the Accounting of Consumers to Take Advantage of Financing From Islamic Banks

Abstract

This study aims to obtain empirical evidence on whether the factors issuing
financial statements, application of sharia accounting, the application of loss and
profit sharing and application of accounting information systems, affect the
consumer desire to take advantage of Islamic financing, either individually or
simultaneously. In this study used a sample of 50 respondents of Bank Syariah
Mandiri customers Surakarta Branch. Descriptive statistical results indicate that the
variable issuance of financial statements, application of sharia accounting, the
application of loss and profit sharing and the application of accounting information
system positively affect the consumer desire to take advantage of sharia financing.
KeyWords : Accounting Factors, financial statements, application of sharia accounting loss
and profit sharing, accounting information system, consumer desires, Syariah
bank.