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"Tesis ini membahas tentang Perjanjian-perjanjian Bank Aceh Syariah sebelum adanya konversi dari Bank Umum Konvensional menjadi Bank Umum Syariah. Tesis ini menggunakan metode penelitian Yuridis Normatif yang menggunakan penelitian dengan meneliti bahan pustaka dan peraturan perundang-undangan yang terkait serta melakukan pewawancaraan terhadap narasumber terkait dengan tesis ini. Penelitian ini terkait dengan perjanjian-perjanjian yang dilakukan oleh Bank Aceh Syariah dengan memberlakukan peraturan perundang-undangan Bank Syariah yang berdampak pula pada penerapan dan pengalihan perjanjian-perjanjian Bank Aceh Konvensional menjadi Bank Aceh Syariah. Serta jika Bank Aceh Syariah tidak memberlakukan peraturan perundang-undangan sebagaimana yang berlaku Pada Bank Syariah maka hal tersebut akan berdampak terhadap implikasi hukum yang akan diterapkan oleh pihak yang berwenang terhadap Bank Aceh Syariah.

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This thesis discusses Bank Aceh Syariah Agreements prior to the conversion from Conventional Commercial Banks to Sharia Commercial Banks. This thesis uses the Normative Juridical research method which uses research by examining literature and related legislation and conducting interviews with informants related to this thesis. This study is related to agreements made by the Aceh Syariah Bank by enforcing the Sharia Bank laws and regulations which also have an impact on the application and transfer of Conventional Bank Aceh agreements to Bank Aceh Syariah. And if Bank Aceh Syariah does not apply the laws and regulations as it applies to Islamic banks, this will have an impact on the legal implications that will be applied by the authorities on Bank Aceh Syariah."

"The aim of this study is to assess the transformation of a traditional banking system into an Islamic banking system. Utilizing a case study approach and drawing on asset-liability theories, Bank Aceh is chosen for examination of both pre- and post-conversion. The results indicate that the implementation of Qanun (Islamic law) expedited the conversion process in Aceh, by mandating that financial institutions in the province operate under Islamic principles. A unique aspect of this research is the exploration of the conversion process from an information technology perspective, specifically examining the role of the core banking system in transitioning from conventional to Islamic banking. Additionally, the study sheds light on the accounting treatment within the core banking system during the conversion process, a previously unexplored aspect."