Analisis Perlakuan Akuntansi Akad Istishna’ Pada Toko Rafli Kaca Berdasarkan Psak 404
Keywords:
Istishna' Contract, Accounting Treatment, PSAK 404, Toko Rafli Kaca, Sharia Accounting.
Abstract
This study aims to identify and describe the practice of glass product ordering transactions at Rafli Kaca Store, which has the characteristics of an istishna’ contract, and to analyze its accounting treatment based on PSAK 404 concerning Istishna’ Accounting. This study employs a descriptive qualitative approach with a case study design. The research object is the accounting treatment of istishna’ contracts at Rafli Kaca Store, focusing on the aspects of recognition, measurement, presentation, and disclosure. Data were obtained through interviews, observations, and documentation, and were analyzed through the stages of data condensation, data presentation, and conclusion drawing and verification. The results show that the transaction practices at Rafli Kaca Store have the characteristics of an istishna’ contract. This is indicated by the ordering of products based on customer specifications, agreements regarding the model, size, materials, and price, down payment arrangements, the production process after the agreement is reached, and the delivery of goods after the order is completed. However, the accounting treatment applied is not yet fully in accordance with PSAK 404. Rafli Kaca Store has used receipts as transaction documentation, but its accounting records remain simple and do not systematically distinguish between down payments, final payments, revenue, and receivables. In addition, the costs of materials, labor, transportation, and other expenses are not systematically calculated for each order. Non-compliance is also found in the aspects of revenue recognition, measurement of costs and revenue, presentation of transaction elements, and disclosure of istishna’ transaction information. Therefore, the level of conformity of the accounting treatment at Rafli Kaca Store with PSAK 404 is still considered low.
References
Al-Qur’an
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Zaenal Abidin, et.all., Fiqih Muamalah (2023).Ibnu Majah, Muhammad bin Yazid. Sunan Ibnu Majah. Beirut: Dar al-Fikr.
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Buku
A. A. Miftah, Rafidah, Titin Agustin Nengsih, Sucipto, Addiarahman, Eja Armaz Hardi, Elyanti Rosmanidar, Bambang Kurniawan, Muhammad Subhan, Mellya Embun Baining, Efni Anita, Ahmad Syahrizal, ErwinSaputra Siregar, Hareastoma, Achyat Budianto, Nining Nuraida, Anik, Finda Dwita Sari, Ika Aprilliana Pratiwi, Pedoman Skripsi Fakultas Ekonomi Dan Bisnis Islam UIN Sulthan Thaha Saifuddin Jambi. 2022
Abdul Aziz Muhammad Azzam. Fiqh Muamalat. 2022.
Abdul Fatah Nasution. “Metode Penelitian.” CV. Harfa Creative, 2023.
Drs. Harun, M.H. Fiqh Muamalah. Hal 96. 2017.
Gemala Dewi S.H., LL.M, dkk. Hukum Perikatan Islam Di Indonesia. Cetakan Ke 5, Januari 2018. n.d.
Hasil Observasi Awal Dan Wawancara Pendahuluan Peneliti Pada Toko Rafli Kaca. 2026.
Ikatan Akuntan Indonesia. PSAK 404 Akuntansi Istishna’. Edisi 1 januari 2025. 2025.
Kholidah, Putra Halomoan HSB, Nurhotia, Harahap, Ihsan Helmi Lubis, Agustina Damanik, Santi Marito Hasibuan, M. Yarham, Darania, Anisa, Misbah Mardiah, Nasruddin Khalil Harahap, Neila Hifzhi Siregar, Nada Putri Rohana. Hukum Ekonomi Syariah. 2023.
Muhammad. Sistem Dan Prosedur Operasional Bank Syariah. (Yogyakarta: UII Press, 2015), hlm. 97. n.d.
Muhammad Hasan, Tuti Khairani Harahap, Syahrial Hasibuan, Iesyah Rodliyah, Sitti Zuhaerah Thalhah, M.Pd., Dr. Cecep Ucu Rakhman, S.Sos., M.M, et al. Metode Penelitian Kualitatif. 2023.
Prof. Dr. Sugiyono. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. 2nd ed. Alfabeta, 2022.
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Sofyan S. Harahap. Akuntansi Islam. (Jakarta: Bumi Aksara, 2011), hlm. 56. n.d.
Sri Nurhayati, Wasilah. Akuntansi Syariah Di Indonesia. 5th ed. 2023.
Tanti Widia Nurdiani. Manajemen Risiko Dan Implementasi Jual Beli Istishna Pada Produk Pembiayaan KPR Bank Syariah. 2021.
Warto Ahmad Saifuddin. Akuntansi Syariah: Teori Dan Praktik. 2026.
Zaenal Abidin, et.all.,. Fiqih Muamalah. 2023.A. A. Miftah, Rafidah, Titin Agustin Nengsih, Sucipto, Addiarahman, Eja Armaz Hardi, Elyanti Rosmanidar, Bambang Kurniawan, Muhammad Subhan, Mellya Embun Baining, Efni Anita, Ahmad Syahrizal, ErwinSaputra Siregar, Hareastoma, Achyat Budianto, Nining Nuraida, Anik, Finda Dwita Sari, Ika Aprilliana Pratiwi, Pedoman Skripsi Fakultas Ekonomi Dan Bisnis Islam UIN Sulthan Thaha Saifuddin Jambi. 2022
Jurnal
Ananda, Putri, Dini Nurbaiti, Ahmad Zidan, and Hastuti Olivia. “Analisis Bibliometrik Implementasi Akad Istishna (PSAK Syariah 104) Menggunakan VOSviewer.” Al-Istimrar: Jurnal Ekonomi Syariah 2, no. 1 (2023): 37–46. https://doi.org/10.59342/istimrar.v2i1.229.
Damayanti Rangkuti, Adelia, Mutiara Annisa Damanik, and Putri Azizah Purba. “Akuntansi Transaksi Istishna.” Jurnal El Rayyan: Jurnal Perbankan Syariah 2, no. 2 (2024): 167–71. https://doi.org/10.59342/jer.v2i2.434.
Deden, Muhammad, Novi Melya Susanti, Siti Muslihah, and Putri Amelia Amanda. Analisis Perlakuan Akuntansi Al-Istisna Pada Sektor Perbankan Syariah. 1, no. 4 (2024). https://doi.org/10.62017/merdeka.v1i4.1070
Dian Vithria,Sasmito, Muhadi. Analisis Penerapan PSAK 104 Dalam Pencatatan Akuntansi Akad Istishna’ Pada Bank Syariah Indonesia. Https://Jurnal.Intekom.Id/Index.Php/Ijema/Issue/View/68. 2025.
Endri Wibowo, Analisis Pengakuan Pendapatan Jasa Kontruksi Perumahan Syariah Berdasarkan Psak 104 Tentang Akuntansi Istishna’ Dalam Prespektif Ekonomi Islam, 2022, https://repository.radenintan.ac.id/id/eprint/17797
Febriyanti, E., Rusliani, H., & Prasaja, A. S. (2023). Analisis Pertumbuhan Ekonomi Sektor Basis Dan Non-Basis Di Kabupaten Tanjung Jabung Barat Tahun 2018-2021. Journal of Student Research, 1(5), 14-33.
Handayani, Fitri, and Jihan Thalia Putri. Analisis Perlakuan Akuntansi Istishna Pada PT. Bank Muamalat KCP Antasari. 2024. https://jurnal.mediaakademik.com/index.php/jma/article/view/240.
HANSEN, R., Syamsuddin, S., & MERDIANA, F. (2024). Pengaruh Harga, Kualitas Produk dan Promosi Terhadap Keputusan Pembelian di E-Commerce Shopee. Lokawati: Jurnal Penelitian Manajemen Dan Inovasi Riset Учредители: Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia, 2(3), 140-156.
Hilda Aprilia Pratiwi, Ersi Sisdianto. Analisis Implementasi Penggunaan PSAK 104 Tentang Akad Istishna Dalam Produk Pembiayaan Syariah. 2024. https://jurnal.mediaakademik.com/index.php/jma/article/download/1293/1125.
Izzah, Nailul, and Rayyan Firdaus. “Analisis Implementasi Akad Istishna Dan Psak 104 Dalam Transaksi Jual Beli Online.” Jurnal Akuntansi Syariah (JAkSya) 4, no. 1 (2024): 47. https://doi.org/10.31958/jaksya.v4i1.11471.
Mauluddin, Yusuf, Dede Kurniadi, and Farhan Naufal Abdulah. “Perencanaan Sistem Informasi Manufaktur Berbasis Engginering To Order dan Make To Order.” Jurnal Algoritma 21, no. 1 (2024): 113. https://doi.org/10.33364/algoritma/v.21-1.1393.
Nurhikmah, Nurhikmah, Siti Hadijah, and Erty Rospyana Rufaida. “Analisis Akad Istishna PSAKS 104 pada Usaha Konveksi di Kecamatan Banggae Timur Kabupaten Majene.” Abdurrauf Social Science 1, no. 2 (2024): 145–60. https://doi.org/10.70742/arsos.v1i2.37.
Pekerti, Retno Dyah, Eva Faridah, Missi Hikmatyar, and Irfan Faris Rudiana. “Implementasi Akad Istishna (PSAK Syariah 104) dalam Transaksi Jual Beli Online.” AKTSAR: Jurnal Akuntansi Syariah 4, no. 1 (2021): 19. https://doi.org/10.21043/aktsar.v4i1.8562.
Prakoso, Indro, and Kholida Hanim. “Rancangan Sistem Pendukung Keputusan Untuk Penerimaan Pesanan Pada Perusahaan Make To Order Dengan Model Matematika Optimasi.” JURNAL REKAYASA SISTEM INDUSTRI 5, no. 1 (2019): 45. https://doi.org/10.33884/jrsi.v5i1.1451.
Pramiswari, Diva Ayu, Nila Nisatul Fitriyah, Aslikhul Aula, Shohibul Khujjah, and Eny Latifah. “Analisis Implementasi Akuntansi Istishna Berdasar Psak 104 Dalam Jual Beli Online.” Ecotechnopreneur : Journal Economics, Technology And Entrepreneur 2, no. 01 (2023): 1–10. https://doi.org/10.62668/ecotechnopreneur.v2i01.539.
Rianti, Hera, Laila Nafisah, and Eko Nursubiyantoro. “Pendekatan Theory Of Constraints (Toc) Penjadwalan Flow Shop Pada Sistem Produksi Make To Order.” OPSI 12, no. 1 (2019): 88. https://doi.org/10.31315/opsi.v12i1.2830.
Rini. “Analisis Perlakuan Akuntansi Istishna Pada PT. Bank Muamalat Polewali Mandar.” 2021 Volume 8 No 2 Des 2018 (n.d.). https://doi.org/10.36915/jitu.v8i2.65.
Rusliani, H., & Mubyarto, N. (2017). Dampak Penerapan Perbankan Syari'ah terhadap Pertumbuhan Ekonomi Negara: Kajian Perbandingan Malaysia dan Indonesia. ILTIZAM Journal of Shariah Economics Research, 1(1), 37-60.
Rusliani, H., Andriani, B. F., & Heri, H. (2024). Pengaruh Literasi Keuangan Teknologi Informasi, Dan Modal Minimal Terhadap Minat Investasi Saham Di Pasar Modal Syariah: Studi Pada Mahasiswa Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi. E-Bisnis: Jurnal Ilmiah Ekonomi Dan Bisnis, 17(1), 204-216.
Rusliani, Hansen, et al. "Religiosity, Family Environment, Motivation, and Entrepreneurial Interest: The Mediating Role of Self-Efficacy among Former Indonesian Migrants." Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 10.2 (2026): 378-398.
Sadad, S., Rusliani, H., & Orinaldi, M. (2022). Pengaruh Pengetahuan Pasar Modal Syariah Dan Modal Minimal Terhadap Minat Berinvestasi Saham (Studi Kasus Mahasiswa FEBI UIN Jambi). Manajemen Keuangan Syariah, 2(2), 101-113
Qur’an Kemenag. Arab, Latin, Dan Terjemah. 2026.
Hadist
Zaenal Abidin, et.all., Fiqih Muamalah (2023).Ibnu Majah, Muhammad bin Yazid. Sunan Ibnu Majah. Beirut: Dar al-Fikr.
Abdul Aziz Muhammad Azzam, Fiqh Muamalat (2022). Hasyiayah Al-Bujairi ‘ala Al-Minhaj karya Zakaria Al-Anshari
Sri Nurhayati, Wasilah, Akuntansi Syariah Di Indonesia, 5th ed. (2023). At-Tirmidzi, Muhammad bin Isa. Sunan At-Tirmidzi. Beirut: Dar al-Gharb al-Islami.
Buku
A. A. Miftah, Rafidah, Titin Agustin Nengsih, Sucipto, Addiarahman, Eja Armaz Hardi, Elyanti Rosmanidar, Bambang Kurniawan, Muhammad Subhan, Mellya Embun Baining, Efni Anita, Ahmad Syahrizal, ErwinSaputra Siregar, Hareastoma, Achyat Budianto, Nining Nuraida, Anik, Finda Dwita Sari, Ika Aprilliana Pratiwi, Pedoman Skripsi Fakultas Ekonomi Dan Bisnis Islam UIN Sulthan Thaha Saifuddin Jambi. 2022
Abdul Aziz Muhammad Azzam. Fiqh Muamalat. 2022.
Abdul Fatah Nasution. “Metode Penelitian.” CV. Harfa Creative, 2023.
Drs. Harun, M.H. Fiqh Muamalah. Hal 96. 2017.
Gemala Dewi S.H., LL.M, dkk. Hukum Perikatan Islam Di Indonesia. Cetakan Ke 5, Januari 2018. n.d.
Hasil Observasi Awal Dan Wawancara Pendahuluan Peneliti Pada Toko Rafli Kaca. 2026.
Ikatan Akuntan Indonesia. PSAK 404 Akuntansi Istishna’. Edisi 1 januari 2025. 2025.
Kholidah, Putra Halomoan HSB, Nurhotia, Harahap, Ihsan Helmi Lubis, Agustina Damanik, Santi Marito Hasibuan, M. Yarham, Darania, Anisa, Misbah Mardiah, Nasruddin Khalil Harahap, Neila Hifzhi Siregar, Nada Putri Rohana. Hukum Ekonomi Syariah. 2023.
Muhammad. Sistem Dan Prosedur Operasional Bank Syariah. (Yogyakarta: UII Press, 2015), hlm. 97. n.d.
Muhammad Hasan, Tuti Khairani Harahap, Syahrial Hasibuan, Iesyah Rodliyah, Sitti Zuhaerah Thalhah, M.Pd., Dr. Cecep Ucu Rakhman, S.Sos., M.M, et al. Metode Penelitian Kualitatif. 2023.
Prof. Dr. Sugiyono. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. 2nd ed. Alfabeta, 2022.
Saleh Sirajudin. Mengenal Penelitian Kualitatif. Vol. 3. GMA (Anggota IKAPI NO 054/SSL/2023), 2023.
Sofyan S. Harahap. Akuntansi Islam. (Jakarta: Bumi Aksara, 2011), hlm. 56. n.d.
Sri Nurhayati, Wasilah. Akuntansi Syariah Di Indonesia. 5th ed. 2023.
Tanti Widia Nurdiani. Manajemen Risiko Dan Implementasi Jual Beli Istishna Pada Produk Pembiayaan KPR Bank Syariah. 2021.
Warto Ahmad Saifuddin. Akuntansi Syariah: Teori Dan Praktik. 2026.
Zaenal Abidin, et.all.,. Fiqih Muamalah. 2023.A. A. Miftah, Rafidah, Titin Agustin Nengsih, Sucipto, Addiarahman, Eja Armaz Hardi, Elyanti Rosmanidar, Bambang Kurniawan, Muhammad Subhan, Mellya Embun Baining, Efni Anita, Ahmad Syahrizal, ErwinSaputra Siregar, Hareastoma, Achyat Budianto, Nining Nuraida, Anik, Finda Dwita Sari, Ika Aprilliana Pratiwi, Pedoman Skripsi Fakultas Ekonomi Dan Bisnis Islam UIN Sulthan Thaha Saifuddin Jambi. 2022
Jurnal
Ananda, Putri, Dini Nurbaiti, Ahmad Zidan, and Hastuti Olivia. “Analisis Bibliometrik Implementasi Akad Istishna (PSAK Syariah 104) Menggunakan VOSviewer.” Al-Istimrar: Jurnal Ekonomi Syariah 2, no. 1 (2023): 37–46. https://doi.org/10.59342/istimrar.v2i1.229.
Damayanti Rangkuti, Adelia, Mutiara Annisa Damanik, and Putri Azizah Purba. “Akuntansi Transaksi Istishna.” Jurnal El Rayyan: Jurnal Perbankan Syariah 2, no. 2 (2024): 167–71. https://doi.org/10.59342/jer.v2i2.434.
Deden, Muhammad, Novi Melya Susanti, Siti Muslihah, and Putri Amelia Amanda. Analisis Perlakuan Akuntansi Al-Istisna Pada Sektor Perbankan Syariah. 1, no. 4 (2024). https://doi.org/10.62017/merdeka.v1i4.1070
Dian Vithria,Sasmito, Muhadi. Analisis Penerapan PSAK 104 Dalam Pencatatan Akuntansi Akad Istishna’ Pada Bank Syariah Indonesia. Https://Jurnal.Intekom.Id/Index.Php/Ijema/Issue/View/68. 2025.
Endri Wibowo, Analisis Pengakuan Pendapatan Jasa Kontruksi Perumahan Syariah Berdasarkan Psak 104 Tentang Akuntansi Istishna’ Dalam Prespektif Ekonomi Islam, 2022, https://repository.radenintan.ac.id/id/eprint/17797
Febriyanti, E., Rusliani, H., & Prasaja, A. S. (2023). Analisis Pertumbuhan Ekonomi Sektor Basis Dan Non-Basis Di Kabupaten Tanjung Jabung Barat Tahun 2018-2021. Journal of Student Research, 1(5), 14-33.
Handayani, Fitri, and Jihan Thalia Putri. Analisis Perlakuan Akuntansi Istishna Pada PT. Bank Muamalat KCP Antasari. 2024. https://jurnal.mediaakademik.com/index.php/jma/article/view/240.
HANSEN, R., Syamsuddin, S., & MERDIANA, F. (2024). Pengaruh Harga, Kualitas Produk dan Promosi Terhadap Keputusan Pembelian di E-Commerce Shopee. Lokawati: Jurnal Penelitian Manajemen Dan Inovasi Riset Учредители: Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia, 2(3), 140-156.
Hilda Aprilia Pratiwi, Ersi Sisdianto. Analisis Implementasi Penggunaan PSAK 104 Tentang Akad Istishna Dalam Produk Pembiayaan Syariah. 2024. https://jurnal.mediaakademik.com/index.php/jma/article/download/1293/1125.
Izzah, Nailul, and Rayyan Firdaus. “Analisis Implementasi Akad Istishna Dan Psak 104 Dalam Transaksi Jual Beli Online.” Jurnal Akuntansi Syariah (JAkSya) 4, no. 1 (2024): 47. https://doi.org/10.31958/jaksya.v4i1.11471.
Mauluddin, Yusuf, Dede Kurniadi, and Farhan Naufal Abdulah. “Perencanaan Sistem Informasi Manufaktur Berbasis Engginering To Order dan Make To Order.” Jurnal Algoritma 21, no. 1 (2024): 113. https://doi.org/10.33364/algoritma/v.21-1.1393.
Nurhikmah, Nurhikmah, Siti Hadijah, and Erty Rospyana Rufaida. “Analisis Akad Istishna PSAKS 104 pada Usaha Konveksi di Kecamatan Banggae Timur Kabupaten Majene.” Abdurrauf Social Science 1, no. 2 (2024): 145–60. https://doi.org/10.70742/arsos.v1i2.37.
Pekerti, Retno Dyah, Eva Faridah, Missi Hikmatyar, and Irfan Faris Rudiana. “Implementasi Akad Istishna (PSAK Syariah 104) dalam Transaksi Jual Beli Online.” AKTSAR: Jurnal Akuntansi Syariah 4, no. 1 (2021): 19. https://doi.org/10.21043/aktsar.v4i1.8562.
Prakoso, Indro, and Kholida Hanim. “Rancangan Sistem Pendukung Keputusan Untuk Penerimaan Pesanan Pada Perusahaan Make To Order Dengan Model Matematika Optimasi.” JURNAL REKAYASA SISTEM INDUSTRI 5, no. 1 (2019): 45. https://doi.org/10.33884/jrsi.v5i1.1451.
Pramiswari, Diva Ayu, Nila Nisatul Fitriyah, Aslikhul Aula, Shohibul Khujjah, and Eny Latifah. “Analisis Implementasi Akuntansi Istishna Berdasar Psak 104 Dalam Jual Beli Online.” Ecotechnopreneur : Journal Economics, Technology And Entrepreneur 2, no. 01 (2023): 1–10. https://doi.org/10.62668/ecotechnopreneur.v2i01.539.
Rianti, Hera, Laila Nafisah, and Eko Nursubiyantoro. “Pendekatan Theory Of Constraints (Toc) Penjadwalan Flow Shop Pada Sistem Produksi Make To Order.” OPSI 12, no. 1 (2019): 88. https://doi.org/10.31315/opsi.v12i1.2830.
Rini. “Analisis Perlakuan Akuntansi Istishna Pada PT. Bank Muamalat Polewali Mandar.” 2021 Volume 8 No 2 Des 2018 (n.d.). https://doi.org/10.36915/jitu.v8i2.65.
Rusliani, H., & Mubyarto, N. (2017). Dampak Penerapan Perbankan Syari'ah terhadap Pertumbuhan Ekonomi Negara: Kajian Perbandingan Malaysia dan Indonesia. ILTIZAM Journal of Shariah Economics Research, 1(1), 37-60.
Rusliani, H., Andriani, B. F., & Heri, H. (2024). Pengaruh Literasi Keuangan Teknologi Informasi, Dan Modal Minimal Terhadap Minat Investasi Saham Di Pasar Modal Syariah: Studi Pada Mahasiswa Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi. E-Bisnis: Jurnal Ilmiah Ekonomi Dan Bisnis, 17(1), 204-216.
Rusliani, Hansen, et al. "Religiosity, Family Environment, Motivation, and Entrepreneurial Interest: The Mediating Role of Self-Efficacy among Former Indonesian Migrants." Amwaluna: Jurnal Ekonomi dan Keuangan Syariah 10.2 (2026): 378-398.
Sadad, S., Rusliani, H., & Orinaldi, M. (2022). Pengaruh Pengetahuan Pasar Modal Syariah Dan Modal Minimal Terhadap Minat Berinvestasi Saham (Studi Kasus Mahasiswa FEBI UIN Jambi). Manajemen Keuangan Syariah, 2(2), 101-113
Published
2026-10-03
How to Cite
Nursholihin, M., ., H., & ., M. (2026). Analisis Perlakuan Akuntansi Akad Istishna’ Pada Toko Rafli Kaca Berdasarkan Psak 404. JOURNAL OF SHARIA ECONOMICS, 6(1), 107-132. https://doi.org/10.35896/jse.v6i1.1432
Section
Articles
