Perekayasaan Akuntansi Istishna’ Pada Produk Pembiayaan Apartemen

Erina Maulidha, Asrul Aminulloh


Adoption of PSAK 104 on Accounting Istishna, creating an obstacle for Islamic banks.
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. This study aims to determine the constraints and associated engineering analysis accounting istishna ‘apartment on financial products in Islamic banks.
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 104 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 104, 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.

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