| Abstract: |
Abstract Home ownership credit financing products (KPR) at the State Savings
Bank (BTN) Cirebon Sharia Branch Office have increased, this is due to the
increasing need for housing. Along with the development of home ownership
loans in conventional institutions, Islamic banking has emerged with mortgage
financing products which of course use practices in accordance with Islamic
religious teachings. This study aims to determine the application of PSAK 104
to the istishna' accounting treatment in KPR BTN Indent iB financing products
by BTN KCS Cirebon PSAK 104. The method used in this study is a qualitative
method with a case study approach. Interviews and documentation as data
collection techniques. The data used are primary data in the form of interview
results and secondary data in the form of financial reports and PSAK 104. This
research was conducted at the State Savings Bank (BTN) Cirebon Sharia Branch
Office. The results of this study as a whole accounting treatment in istishna'
financing are not fully in accordance with PSAK 104 concerning istishna'
accounting. The BTN Indent iB KPR financing mechanism for BTN KCS Cirebon uses
an istishna' contract as an agreement between the bank The istishna'
accounting treatment of KPR BTN Indent iB financing carried out by BTN KCS
Cirebon is not fully in accordance with the applicable standards, namely the
statement of financial accounting standards (PSAK) 104 which regulates
istishna' accounting treatment. |