IMPLEMENTATION OF PSAK 107 IJARAH ACCOUNTING AT ISLAMIC MICROFINANCE INSTITUTIONS
Abstract
This research aims to analyze the implementation of the ijarah agreement in bai al wafa financing at BMT X. An ijarah contract is a rental transaction for goods or services between the owner of the rental object and the lessee to receive compensation for the asset being leased. This research uses the ijarah product object of bai al wafa financing at BMT X. The research method used in this research is qualitative method. This research concludes that the implementation of the ijarah agreement for bai al wafa financing carried out by BMT is according to the applicable principles of ijarah implementation in Indonesia and the accounting practice is entirely by the provisions in PSAK 107.
References
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Sudjana, K., & Rizkison, R. (2020). Peran Baitul Mal Wat Tamwil dalam Mewujudkan Ekonomi Syariah yang Kompetitif. Jurnal Ilmiah Ekonomi Islam, 6(2), 185–194. https://doi.org/10.59943/economic.v12i01.64
Zaenal, M. H., Saoqi, A. A. Y., Ikhwan, I., Harmaini, H., Adhiningsih, S. M., Sakinah, M., Fatihaturrahmah, Y., Sosianti, M. W., Rinanda, N. O., Feriansyah, Ricardo, R., Fitri, A., Wahyuni, S., & Salsabila, S. (2023). Kajian Pemodelan Ekonomi Zakat : Perspektif ekonomi mikro, makro, dan ekonomi pembangunan. In Badan Amil Zakat Nasional (pp. 1–135). Badan Amil Zakat Nasional Republik Indonesia.
Afriani, V. S. (2020). Tinjauan Psak 107 atas Implementasi Akad Ijarah di KSPP Syariah BMT Arma. Balance: Journal of Islamic Accounting, 1(01), 80–91. https://doi.org/10.21274/balance.v1i01.3398
Ahmad, Z. A., & Rusdianto, R. (2020). Impact of Transparency and Accountability on Trust and Intention to Donate Cash Waqf in Islamic Microfinance Institutions. Shirkah: Journal of Economics and Business, 5(2), 197–227.
Djalaluddin, A., Kholilah, K., Danila, N., & Andriani, S. (2023). Actualization of Islamic Social Finance During Disasters : The Covid-19 Pandemic`S Lessons In Indonesia. IQTISHODUNA: Jurnal Ekonomi Islam, 12(2), 371–392.
Hadi, H., Sodiki, M., Toyyibah, I. A., & Komarudin, P. (2023). the Urgency of Maqashid Sharia in the Development of Sharia Banking Products. Darussalam, 24(01), 28–36. https://doi.org/10.58791/drs.v24i01.281
Harisandi, P., Sari, M., & Yulandri, E. (2023). Market Microstructure and Financing Efficiency in Msmes in Indonesia: Comparison of Sharia and Conventional Sectors. Finansha: Journal of Sharia Financial Management, 4(2), 160–175. https://doi.org/10.15575/fjsfm.v4i2.30801
Hasbi, M. Z. N., & Widayanti, I. (2021). Analysis of Ijarah Contract Service Innovations in Sharia Banking Transactions. Annual International Conference on Islamic Economics and Business (AICIEB), 1, 282–290. https://doi.org/10.18326/aicieb.v1i0.1
Iswanaji, C. (2019). Analysis of Accounting Information System Using Hot Fit Model Method in Indonesia Islamic Micro Financial Institutions. Applied Finance and Accounting, 5(2), 1–9. https://doi.org/10.11114/afa.v5i2.4172
Kholilah, K., Meylianingrum, K., Jaya, T. J., & Jouti, A. T. (2022). Halal Value Chain in the Holding Business: The Experience of Islamic-based School (Pesantren) in Indonesia. Shirkah: Journal of Economics and Business, 7(3), 318–334. https://doi.org/10.22515/shirkah.v7i3.522
Kholilah, K., Meylianingrum, K., Ningtyas, M. N., Jaya, T. J., & Ardhani, L. (2020). Peran Divisi Internal Control pada Lembaga Keuangan Mikro Syariah. Jurnal Akuntansi Aktual, 7(2), 155–165. https://scholar.archive.org/work/7ymrjyowcrcppaxzwj3b73gbve/access/wayback/http://journal2.um.ac.id/index.php/jaa/article/download/17964/pdf
Kim, H. J., & Hudayana, B. (2022). What Makes Islamic Microfinance Islamic? A Case of Indonesia’s Bayt al-Māl wa al-Tamwīl. Studia Islamika, 29(1), 31–54. https://doi.org/10.36712/sdi.v29i1.17862
Mukhzarudfa, M., & Putra, W. E. (2020). Accounting Information and Non-Accounting Information in Financing Decision: in Islamic Banking Indonesia. International Journal of Recent Technology and Engineering (IJRTE), 8(6), 1425–1429. https://doi.org/10.35940/ijrte.f7717.038620
Muslim, A., & Hasbi, M. Z. N. (2022). Ijarah Collaborative Service Model in Sharia Banking. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 5(2), 701–718.
Nasution, D. L., Harahap, I., & Siregar, K. M. (2021). Pelaksanaan Sewa Menyewa Keyboard. El-Thawalib, 2(5), 455–464.
Putra, A. Y., & Kholilah, K. (2023). Financial Reporting Preparation Design Based on Sak EMKM. Asian Journal of Economics, Business and Accounting, 23(19), 219–230. https://doi.org/10.9734/ajeba/2023/v23i191085
Rokhim, A. A., & Pribadi, R. M. (2020). Penerapan PSAK 107 atas Pembiayaan Ijarah Multijasa pada BMT AL-FATH IKMI cabang Legoso, Kota Tangerang Selatan. Jurnal Riset Akuntansi Dan Manajemen, 9(1), 76–85.
Sudjana, K., & Rizkison, R. (2020). Peran Baitul Mal Wat Tamwil dalam Mewujudkan Ekonomi Syariah yang Kompetitif. Jurnal Ilmiah Ekonomi Islam, 6(2), 185–194. https://doi.org/10.59943/economic.v12i01.64
Zaenal, M. H., Saoqi, A. A. Y., Ikhwan, I., Harmaini, H., Adhiningsih, S. M., Sakinah, M., Fatihaturrahmah, Y., Sosianti, M. W., Rinanda, N. O., Feriansyah, Ricardo, R., Fitri, A., Wahyuni, S., & Salsabila, S. (2023). Kajian Pemodelan Ekonomi Zakat : Perspektif ekonomi mikro, makro, dan ekonomi pembangunan. In Badan Amil Zakat Nasional (pp. 1–135). Badan Amil Zakat Nasional Republik Indonesia.
Published
2024-09-26
How to Cite
SHOLEH, Alvin Firdaus; KHOLILAH, Kholilah.
IMPLEMENTATION OF PSAK 107 IJARAH ACCOUNTING AT ISLAMIC MICROFINANCE INSTITUTIONS.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 10, n. 1, p. 531-536, sep. 2024.
ISSN 2541-3333.
Available at: <https://conferences.uin-malang.ac.id/index.php/iconies/article/view/2817>. Date accessed: 15 may 2026.
Section
Articles
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