Implementasi Akad Salam dan Istishna Dalam Akuntansi Syariah

Abstract

The subfield of accounting known as "shariah accounting" was developed using Islamic sharia teachings. When used, sharia accounting seeks to document financial transactions in line with sharia contracts that have been agreed upon by both parties. Examples of these contracts include profit sharing contracts (mudharabah and musyarakah), sale and purchase contracts (murabahah, salam, and istishna), and other contracts. Further discussion regarding the Istishna and Salam contracts will be discussed further in this article. Buying and selling goods that have been ordered by the buyer is called a salam contract. After fulfilling all the conditions specified in the contract, the buyer makes payment. In economic life in general, agreements are often used as plans. A sale and purchase agreement in the form of a production agreement for a particular commodity based on predetermined criteria and conditions agreed between the buyer and supplier is known as an istishna or bai'al istishna contract. The purpose of writing this article is to learn about innovation and implementation of the Istishna contract itself. The author will discuss the idea of Istishna greetings and vows in more detail. The meaning of salam and istishna contracts is already found in Islamic jurisprudence and is used by society in practice. For the research methodology, the author uses a systematic review, qualitative approach, and descriptive method by analyzing secondary data and research results obtained through Google Scholar. The type of research used is library research, which involves examining journals and notes sourced from previously published research on Google Scholar