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The concept of Sharia is recently growing in Indonesia. It offers sharia compliance and Islamic values in company management. Therefore, the Islamic concept applied in Islamic banks is inseparable from fraud. 99 % of BPR /BPRS liquidation cases are caused by fraud (Kompas, 2017).This research was descriptive. Data were taken from Financial Statements of Sharia Rural Banks (BPRS) HA on 2013 -2015. In addition, the data collection used documentation method while the analysis used Ratio Index. The classification of Sharia Rural Banks (BPRS) HA during 2013 to 2015 based on Beneish ratios revealed that, in that period, the Sharia Rural Banks (BPRS) HA were classified as a non-manipulator. Results of research indicate that these are classified as nonmanipulators, however the DSRI, AQI, SGI, DEPI and profit sharing ratios prove that there is a fraud in the financial statements. These ratios can be used as a tool to detect fraud on Sharia Banks' financial statements.

Analysis of Sharia Banking Financial Fraud using Beneish Ratio and Sharia Compliance Ratio