ANALISIS IMPLEMENTASI AKAD ISTISHNA DAN PSAK 104 DALAM TRANSAKSI JUAL BELI ONLINE

Nailul Izzah; Rayyan Firdaus

doi:10.31958/jaksya.v4i1.11471

Authors

Nailul Izzah Universitas Malikussaleh
Rayyan Firdaus

DOI:

https://doi.org/10.31958/jaksya.v4i1.11471

Abstract

ABSTRAK

Penelitian ini menyajikan studi literatur dengan tujuan untuk mengkaji implementasi akad istishna sesuai dengan Pernyataan Standar Akuntansi Keuangan No. 104 dalam transaksi jual beli online. Metode penelitian yang digunakan adalah penelitian kepustakaan atau studi literatur dengan pendekatan kualitatif untuk menganalisis data sekunder dari berbagai sumber, seperti artikel ilmiah, buku, dan hasil penelitian terdahulu. Hasil penelitian menunjukkan bahwa pemahaman mengenai akad istishna masih rendah di kalangan pelaku bisnis online. Selain itu, implementasi akuntansi istishna sesuai PSAK 104 terbatas karena mayoritas pelaku bisnis lebih mengenal metode pesanan Pre-Order (PO). Sebaliknya, akad istishna lebih umum digunakan dalam sektor perbankan syariah, terutama untuk pembiayaan proyek konstruksi atau pembangunan properti. Penelitian ini menggambarkan kebutuhan akan peningkatan pemahaman dan implementasi akad istishna sesuai PSAK 104 dalam aktivitas bisnis online, dengan implikasi kepatuhan terhadap standar akuntansi keuangan. Oleh karena itu, perlu adanya upaya lebih lanjut dalam bentuk penelitian dan edukasi guna meningkatkan pemahaman dan implementasi akad istishna di kalangan pelaku bisnis online, serta sesuai dengan standar akuntansi keuangan yang berlaku.

ABSTRACT

This research presents a literature study with the aim of examining the implementation of istishna contracts in accordance with Statement of Financial Accounting Standards No. 104 in online buying and selling transactions. The research method used is library research or literature study with a qualitative approach to analyze secondary data from various sources, such as scientific articles, books, and previous research results. The results showed that the understanding of the istishna contract is still low among online business people. In addition, the implementation of istishna accounting according to PSAK 104 is limited because the majority of business people are more familiar with the Pre-Order (PO) order method. In contrast, istishna contracts are more commonly used in the Islamic banking sector, especially for financing construction projects or property development. This research illustrates the need for increased understanding and implementation of istishna contracts in accordance with PSAK 104 in online business activities, with implications for compliance with financial accounting standards. Therefore, further efforts in the form of research and education are needed to improve the understanding and implementation of istishna contracts among online business actors, and in accordance with applicable financial accounting standards.

Author Biography

Nailul Izzah, Universitas Malikussaleh

Mahasiswa

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