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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. 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 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 , 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. Full Text: PDF. Remember me.
JURNAL AKUNTANSI DAN KEUANGAN ISLAM
Sukuk is one of the Islamic product in Indonesia capital market is limited, but still has the potential to be developed both in terms of quantity and type of contract. Sukuk issued in Indonesia is currently only using 2 two contract, the ijara h and mudharabah contract. In order to expand alternative means of financing for the company and for investors to invest in the Islamic capital market products, the possible use of alternative contract in sukuk structures in Indonesia, the Musyarakah agreement and istishna contract. The second contract has been widely used in sukuk issuance in the international capital markets.
4. Akuntansi Istishna PSAK 104