Modification Finance of Salam and the Implications for Salam Accounting Treatment in Indonesia
Ningsih, Wiwik Fitria
Wardayati, Siti Maria
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Bank Indonesia has set standardization of Salam and PSAK No. 103. The theoretical study result showed that the non-application of Salam contract in the Islamic Banking includes: fear of the banks on dishonesty or farmers' harvest failure, the risk that brought by Salam contract and the lack of socialization of Salam contract to the farmers.
- LSP-Jurnal Ilmiah Dosen