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  • 标题:Modification Finance of Salam and the Implications for Salam Accounting Treatment in Indonesia
  • 本地全文:下载
  • 作者:Wiwik Fitria Ningsih ; Wiwik Fitria Ningsih ; Siti Maria Wardayati
  • 期刊名称:Procedia - Social and Behavioral Sciences
  • 印刷版ISSN:1877-0428
  • 出版年度:2016
  • 卷号:219
  • 页码:528-533
  • DOI:10.1016/j.sbspro.2016.05.030
  • 语种:English
  • 出版社:Elsevier
  • 摘要:AbstractBank Indonesia has set standardization ofSalamand PSAK No. 103. The theoretical study results showed that the non-application ofSalamcontract in the Islamic Banking includes: fear of the banks on dishonesty or farmers’ harvest failure, the risks that brought bySalamcontract and the lack of socialization ofSalamcontract to the farmers. The modified solutions made to eliminate the problem atSalamcontract is to establish agricultural banks, providing socialization and education to farmers, giving option to the payment system ofSalamand the amount of farmers’ credit are not the basic price of farmers’ harvest.
  • 关键词:Salam;financing;modification;Salam;accounting;accounting treatment;and agricultural sector
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