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All Journal Ulil Albab
Yunita Ria Anjani
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Analisis Tantangan Implementasi Istishna Pada UMKM Pre-Order: Studi Kasus UMKM Konveksi Rifta.Latif Yunita Ria Anjani; Ahmad Affandi; Najha Khoirotunnisa; Ning Tyas Arlita; Tanadda Shidqi; Mukhlishotul Jannah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 5: April 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i5.16561

Abstract

This study aims to analyze the challenges and implementation of the Istishna contract in micro enterprises that apply a pre-order system, using the UMKM Rifta Latif clothing convection as a case study. The pre-order practice generally aligns with the characteristics of Istishna, where goods are ordered and produced based on specific requirements. However, several issues were identified, including unclear contracts, design changes, delays in raw materials, and accounting records that do not fully comply with PSAK Syariah 104. This research employs a descriptive qualitative approach through interviews, observations, and documentation reviews to assess the enterprise’s compliance with PSAK 104. The findings show that although the pre-order system reflects the basic principles of Istishna, revenue recognition, work-in-process recording, and transaction disclosure are not yet fully aligned with the standard. This study contributes to Islamic accounting literature and provides practical recommendations for improving UMKM compliance and transparency.
Co-Authors Ahmad Affandi MUKHLISHOTUL JANNAH Najha Khoirotunnisa Ning Tyas Arlita Tanadda Shidqi