KOMPARASI PSAK SALAM DAN ISTISHNA:IMPLIKASI PADA AKUNTANSI KEUANGAN ISLAM
Keywords:
PSAK Salam, PSAK Istishna, Islamic Financial Accounting, ComparisonAbstract
This study aims to compare the implementation of PSAK 103 (Salam) and PSAK 104 (Istishna) and analyze their implications for Islamic financial accounting. The research employs a library research method with qualitative descriptive analysis, utilizing books, journals, and the latest sharia accounting regulations. The results indicate that although both are advance-payment sales contracts, there are significant differences in the mechanisms of goods delivery, revenue recognition, and liability recording. PSAK Salam emphasizes the delivery of specified goods in the future with upfront payment, while PSAK Istishna allows more flexibility in determining product specifications and installment payment schedules. The accounting implications include the need for distinct treatment of assets, liabilities, and revenue to ensure sharia compliance and accurate financial reporting. This study is expected to serve as a reference for Islamic financial institutions in implementing standards-compliant accounting and enhancing financial transparency.
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