Analisis Praktik Akuntansi Ijarah pada Nelayan Berdasarkan PSAK 107 di Desa Aengpanas, Madura
DOI:
https://doi.org/10.28918/jaais.v7i1.13923Abstract
Introduction/Main Objectives: This study examines the application of Islamic accounting records in the practice of ijarah multijasa contracts carried out by fishermen in Aeng Panas Village, Madura. Background Problems: The phenomenon investigated concerns the rental of boats and driver services, which are traditionally conducted verbally without written documentation, potentially creating ambiguity regarding the parties' rights and obligations. Novelty: The main research question explores how the principles of Islamic accounting, particularly PSAK 107 on ijarah, can be implemented in a traditional socio-economic context grounded in mutual trust. This study focuses on applying Islamic accounting principles to traditional community-based practices, an area rarely explored, as most prior studies emphasize formal Islamic financial institutions. Research Methods: This research employs a qualitative descriptive approach using a field research design, involving observations, in-depth interviews, and documentation with boat owners and renters. Finding/Results: The findings reveal that ijarah multijasa practices in Aeng Panas Village have not fully aligned with Islamic accounting standards due to the absence of formal recording systems. Conclusion: The study recommends developing and introducing a simple Islamic accounting recording model for local fishermen to promote transparent, fair, and Sharia-compliant transactions.
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