1. To what extent accounting policies and financial disclosure between the conventional Bank and Islamic Bank in Indonesia and Jordan are different?To What extent accounting policies and financial disclosure between IslamicBank in Indonesia and Jordan are different?

2. there are some problems regarding potential risks including risks related to Bank Islam Indonesia and Bank Jordan? roughly whether it is seen in terms of conventional and Islamic accounting adapted from the two countries?

3. Conventional accounting allows everything to achieve the highest profit. On the other hand, Islamic accounting is based on ethical laws originating from the Al-Qur'an and As-Sunnah. Financial operations in Islamic accounting are bound by Sharia, will this cause a risk of inequality in their business processes? about that?

4. There is compliance in Sharia, namely Mudharabah, Musyarakah, Ijarah, Istisna, Salam, and Qard Hasan. as an accounting perspective which is the most risky?

5. Traditional accounting focuses on those who control resources (management and shareholders), while Islamic accounting focuses on those who participate in resource exploitation. By reviewing the financial reports on Islamic and conventional banks it is possible to conclude that Islamic Commercial Banks place a greater emphasis on employees and society. In comparison to traditional banks (Bank Mandiri and Arab Bank). BMI and JIB, for example, have a higher ratio of education and training costs/total expenses than Bank Mandiri and Arab Bank. Every year, BMI pays zakat, which has a nominal value of 2.5% of net revenue and contributes to society's social economy.If conventional banks do not pay zakat, it demonstrates a lack of concern for social contributions?