Vol 1 No 1 (2013)

Perekayasaan Akuntansi Istishna’ Pada Produk Pembiayaan Apartemen (Studi Kasus: Bank Syariah X)

Maulidha, Erina (Unknown)
Aminullah, Asrul (Unknown)

Article Info

Publish Date
20 Jan 2017


Adoption of PSAK 104 on Accounting Istishna, creating an obstacle for Islamic banks. Plus the difficulty of implementing the contract istishna itself in the banking business. PSAK related more appropriately applied to the real sector companies engaged instead of banking services. This study aims to determine the constraints and associated engineering analysis accounting istishna apartment on financial products in Islamic banks. The research method used is descriptive qualitative field research. Analysis was used to compare the conditions obtained in the field by the recognition of regulated accounting under PSAK 104 and the legislation in force. Based on the analysis, there are several obstacles that arise in the application of financing istishna, which is related to information technology, human resources and the prevalence of apartment construction business in Indonesia in the implementation of accounting standards. Consequently, in practice, Islamic banks have not fully adopted PSAK 104, especially in terms of disbursement of funds to the developer, the recognition of revenue on accrual basis and cash basis, and margin recognition in installments during construction by the customer.Kata Kunci: accounting istishna’, apartment financing, Islamic bank

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