This study aimed to evaluate whether the presentation of financial statements presented PT. Bank Sumsel Babel Unit Usaha Syariah Palembang Sliaria Division is in accordance with SFAS No.101. The results showed that some components of the fmancial statements are presented PT. Bank Sumsel Babel Unit Usaha Syariah Palembang have been in accordance with the provisions of SFAS No.101. Only in the Is…