Analisis penerapan praktik pembiayaan Istishna' dan perlakuan akuntansi Istishna' pada PT Bank Syariah Mandiri berdasarkan fatwa DSN-MUI dan PSAK 104

Deskripsi

This study explains the application of istishna? financing and its accounting treatment in PT. Bank Syariah Mandiri (BSM), and analyze their suitability based on existing regulations in Indonesia, that are Fatwa DSN-MUI No.06/DSN-MUI/IV/2000, Jual Beli Istishna?, Fatwa No.22/DSNMUI/ III/2002, Jual Beli Istishna? Paralel, and PSAK 104, Accounting for Istishna?. Research approach used in this study is a qualitative case study in BSM. While the research method used is the content analysis method of documents and interview results from BSM. The results of this study show that the istishna? financing applied by PT. Bank Syariah Mandiri has generally been in accordance with applicable regulations, whether based on Fatwa DSN-MUI and PSAK 104. However, there are some things that still need adjustment to better appropriate with Islamic principles.Ada tabel