This study aimed to analyze the differences in the perception of accounting students are already taking courses in Islamic akuntanbsi students who do not take the eye kuliha sharia accounting of business activity, purpose, characteristics and user accounting information sharia. The object of research is accounting student at the University of Muhammadiyah Jember. Decision sampek with purposive samplin. Data obtained by distributing questionnaires as much as 100 in the Muhammadiyah University of Jember. Data were analyzed using Pair Test Sample T Test. Hypothesis testing results indicate that there are significant differences between students persemp already taking courses in Islamic accounting students who have not take an accounting class sharia to business activities, objectives, characteristics and user accounting information syaria.