Analisis Perlakuan Akuntansi Istishna’ dalam Produk Pembiayaan KPR BTN Indent iB pada Bank Tabungan Negara Kantor Cabang Syariah Cirebon

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.