Analysis of the Implementation of PSAK 407 on Ijarah Transactions in the 2024 Financial Statements of PT. Bank Syariah Indonesia (BSI) Tbk.
(Analisis Penerapan PSAK 407 atas Transaksi Ijarah pada Laporan Keuangan Tahun 2024 PT. Bank Syariah Indonesia (BSI) Tbk.)
DOI:
https://doi.org/10.12026/sym.v1i1.099Keywords:
Financial Statements, Ijarah, Ijarah Muntahiyah Bittamlik (IMBT), PSAK 407Abstract
This study aims to analyze the implementation of PSAK 407 concerning ijarah transactions in the financial statements of PT Bank Syariah Indonesia Tbk (BSI) for the Fourth Quarter of 2024. The research employs a qualitative descriptive-comparative approach using secondary data from the Quarterly Financial Report (December 2024), Notes to the Financial Statements (CALK), and documents of PSAK 407 and PSAK 3. The findings indicate that BSI has consistently applied PSAK 407 in terms of recognition, measurement, presentation, and disclosure of ijarah transactions. Ijarah assets are recognized at acquisition cost, depreciated using the straight-line method, and income is recognized proportionally over the contract period. The financial statements also clearly distinguish between regular ijarah and IMBT treatments, ensuring transparency and accountability in line with Islamic accounting standards in Indonesia.
Abstrak
Penelitian ini bertujuan untuk menganalisis penerapan PSAK 407 mengenai transaksi ijarah pada laporan keuangan PT Bank Syariah Indonesia Tbk (BSI) periode Triwulan IV Tahun 2024. Penelitian menggunakan pendekatan kualitatif deskriptif-komparatif dengan sumber data sekunder berupa laporan publikasi triwulan Desember 2024, Catatan atas Laporan Keuangan (CALK), dan dokumen PSAK 407 serta PSAK 3. Hasil penelitian menunjukkan bahwa BSI telah menerapkan PSAK 407 secara konsisten pada aspek pengakuan, pengukuran, penyajian, dan pengungkapan transaksi ijarah. Aset ijarah diakui berdasarkan biaya perolehan, disusutkan menggunakan metode garis lurus, dan pendapatan diakui secara proporsional sepanjang masa akad. Laporan keuangan BSI juga menyajikan informasi yang jelas mengenai perbedaan perlakuan antara ijarah biasa dan IMBT, serta memenuhi prinsip transparansi dan akuntabilitas sesuai standar akuntansi syariah di Indonesia.
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