PENERAPAN PSAK 103: AKUNTANSI SALAM DAN IMPLIKASINYA PADA LAPORAN KEUANGAN
Keywords:
PSAK 103, Salam Accounting, Financial Statements, Islamic FinanceAbstract
This study aims to analyze the implementation of PSAK 103 on Salam Accounting and its implications on financial statements in Islamic financial institutions. Salam is a sale contract in which payment is made in advance, and the delivery of goods occurs in the future. The implementation of PSAK 103 is expected to provide a more transparent, accurate, and Sharia-compliant revenue recognition standard. The research method used is a literature review with qualitative descriptive analysis, examining academic literature, accounting standards, and financial statements of Islamic institutions. The results indicate that applying PSAK 103 affects revenue recognition, recording of receivables, and presentation of assets and liabilities in financial statements. Therefore, Islamic financial institutions can improve transparency and the relevance of information for stakeholders while ensuring compliance with Sharia principles.
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