Abstract

This paper aims to find out about the usefulness of Islamic accounting as a medium in increasing user trust. Accounting is a medium of information used to identify, collect, record, all transactions in a company that is used as a tool to inform users of a company's financial statements. The recording of financial statements is the most important thing in a company because it has a significant influence on the development of the company. The method used in this study is a literature study method, which is to collect all references related to Islamic accounting as a medium of information in increasing user trust. The results of this study indicate that sharia accounting information is a solution in deconstructing conventional accounting that has been used so far that puts forward sharia principles and has great responsibility, especially in moral issues.

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