The rapid growth of the National Islamic Banking, particularly after the issuance of Law no. 10 years of Law No. 1998 on the change. 7 of 1992 on banking and Law. 23 of 1999 concerning Bank Indonesia, causing the existence of a provision for financial reporting of Islamic banking can not be postponed again because of the necessity to build a sound banking system. This certainly should apply also in Islamic banking as part of the national banking system that holds a strategic role in the mobilization of financial resources if viewed from the function, the Islamic banks in general have a function similar to conventional banks, namely as an intermediary institution to collect fund from the society who have excess funds and channel funds to the societies in need of funds. The main thing that distinguishes it from conventional banks is the way to collect and distribute funds from and to the community should be in accordance with the principles of Islamic principles. Community and various parties related to the Islamic bank provides a high confidence to the Islamic banks to carry out these functions and will hold the trust given by the community and for decision-making within the framework of the implementation of its business, needed a means, inter alia, in the form of financial statements of Islamic banks .
Keywords: Economics of Islamic finance
