Analisis Konseptual Penerapan Akad-Akad Transaksi Syariah (Murabahah, Mudharabah, Ijarah, dan Istishna) dalam Perspektif Akuntansi Syariah

Abstract

This study aims to analyze the fundamental concepts and the application of four main contracts in Islamic transactions—murabahah, mudharabah, ijarah, and istishna—from the perspective of Islamic accounting. These contracts are among the most widely used instruments in the Islamic finance industry, making it essential to understand their underlying Sharia principles and corresponding accounting treatments. This research employs a literature study method by reviewing Islamic accounting standards (PSAK 102, 104, 105, 107), DSN-MUI fatwas, fiqh muamalah literature, and relevant academic references. The analysis shows that each contract carries distinct characteristics, risks, and accounting requirements that necessitate specific treatments to ensure alignment with transaction substance and Sharia principles. Murabahah emphasizes price transparency and proportional margin recognition; mudharabah focuses on risk-sharing and profit recognition based on actual realization; ijarah requires systematic recognition of lease assets and rental income; while istishna necessitates revenue recognition based on production progress or completed-contract method. This study highlights the importance of maintaining consistency between PSAK standards, Sharia fatwas, and industry practices to ensure that the financial reports of Islamic institutions remain accountable, reliable, and Sharia-compliant.

Keywords: Murabahah, Mudharabah, Ijarah, Istishna, Islamic Accounting, PSAK Syariah.