Implementasi Akad Istishna (PSAK Syariah 104) dalam Transaksi Jual Beli Online

AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2021-06-29 DOI:10.21043/aktsar.v4i1.8562

Retno Dyah Pekerti, E. Faridah, Missi Hikmatyar, Irfan Faris Rudiana

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引用次数: 1

Abstract

Online buying and selling transactions are growing rapidly, from an Islamic perspective, they fall into the jurisprudence muamalah category of business or commerce. In Islam, there are rules governing buying and selling transactions that must be carried out by the seller and the buyer. This research is to explore the pillars and requirements for online buying and selling transactions and the implementation of the Istishna contract which refers to the Islamic PSAK 104 in online transactions. A qualitative method with case study research conducted in Tasikmalaya was chosen as the method in this research. The informants in the research are business people, consumers, academics, and ustadz. The results show that business people generally know about the pillars and requirements for online buying and selling transactions from an Islamic perspective. The Istishna contract has been carried out by business people with the term pre-order, business people do not know and apply the Sharia PSAK 104. The research can be a reference for business people, academics, and input for regulators and the public.

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网上买卖交易正在迅速增长，从伊斯兰的角度来看，它们属于商业或商业的法理范畴。在伊斯兰教中，买卖交易有规则，必须由卖方和买方执行。本研究旨在探讨网上买卖交易的支柱和要求，以及在网上交易中执行Istishna合同(指伊斯兰PSAK 104)。本研究采用定性的方法，并结合个案研究在Tasikmalaya进行。这项研究的调查对象包括商界人士、消费者、学者和大学生。结果表明，商人普遍从伊斯兰的角度了解在线买卖交易的支柱和要求。Istishna合同是由商人以预购的方式执行的，商人不知道并适用伊斯兰教法PSAK 104。这项研究可以为商界人士、学者提供参考，也可以为监管机构和公众提供意见。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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AKTSAR: Jurnal Akuntansi Syariah

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