Implementation of Istishna Accounting Based on PSAK 404: Challenges and Implications for Sharia Banking in Indonesia

Purpose: This study aims to analyze the conformity of istishna accounting implementation with the applicable standards, identify the challenges faced in the implementation process, and analyze the implications of the implementation. Design/methodology/approach: This study uses a qualitative approach...

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Bibliographic Details
Main Authors: Mila Ari Sri Mulyani, Iwan Setiawan
Format: Article
Language:English
Published: Faculty of Islamic Economics and Business, IAIN Pontianak 2025-04-01
Series:Aktiva
Subjects:
Online Access:https://e-journal.iainptk.ac.id/index.php/aktiva/article/view/3856
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