Purpose- The objective of the research is giving suggestion to the Institute of Indonesia Chartered Accountants in order to improve Islamic accounting standards. It aims to provide Islamic institution reports contain sharia performance. Design/Metodology/Approach- The research approach used is “Aminullah” i.e. qualitative approach with the Islamic perspective. Furthermore, Aminullah perspective is a holistic view on Islamic teaching. Aminullah perspective includes Islamic teaching (Akedah, sharia, morals), material and spiritual elements and coherence between qauliyah and kauniyah verse. The data were analyzed through transcendental dialectics method by finding the harmony between qauliyah with kauniyah verse, which may lead to a deeper faith. Finding- The result of the research shows that, firstly, Islamic accounting standards required to identify whether the transaction is in line with the sharia principle. Secondly, the financial statements of Islamic entities have to provide and disclose the frequency and material of illegal transaction against sharia principle. Practical implication- When sharia performance disclosed in the financial statements then, stakeholders will assess the sharia performance objectively. Also, it may motivate the leaders of Islamic entities to improve the sharia motivation and performance. Originality/value- Using Aminullah perspective (holistic), this research encourages IAI (Institute of Indonesia Chartered Accountants) to extend the scope of adherence to principles on sharia financial institutions, not merely limited to the contract used, but also to include the adherence of entire operational to sharia principles.