Neraca Manajemen, Akuntansi, dan Ekonomi
Vol. 10 No. 11 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi

IMPLEMENTASI AKAD ISTISHNA PADA HOME INDUSTRY MAMA AWAH JAHIT DI KELURAHAN SUMURPECUNG KOTA SERANG

Nazwa Septiani (Unknown)
Fidela Syahda (Unknown)
Fany Cahyaningsih (Unknown)
Dea Anastya Putri (Unknown)
Mukhlishotul Jannah (Unknown)



Article Info

Publish Date
07 Dec 2024

Abstract

This research aims to analyze the application of the istishna contract in buying and selling transactions at the "Mama Awah Jahit" home industry in the Sumurpecung area, Serang City using a qualitative approach. Data collection was carried out through literature study, observation, interviews and documentation. The research results show that the implementation of the istishna contract in this case has fulfilled the required pillars, however there are differences in views between the Hanafi and Shafi'i schools of thought regarding the payment mechanism. This research also concludes that the istishna contract can be terminated if one party does not carry out its obligations according to the agreement. This research highlights the differences in views between the Hanafi and Shafi'i schools of thought in implementing the istishna contract. This difference shows the importance of a deep understanding of Islamic law in transactions. This research provides an important contribution in understanding the application of the istishna contract in the context of small and medium businesses, especially in home industry. The results of this research can be a reference for business actors and other researchers.

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Journal Info

Abbrev

musytarineraca

Publisher

Subject

Economics, Econometrics & Finance Environmental Science

Description

Musytari: Neraca Manajemen, Akuntasi, Ekonomi, adalah jurnal nasional peer-review yang diterbitkan oleh CV Anugrah Anggota IKAPI. Musytari: Neraca Manajemen, Akuntasi, Ekonomi membahas ekonomi dan bisnis dalam ruang lingkup berbagai disiplin ilmu ekonomi, manajemen, dan akuntansi. Tim editorial ...