Assalammualaikum

Warahmatullahi
Wabarokatu...
AKUNTANSI
TRANSAKSI
SALAM
Kelompok 3

1 AFANDA OKTORIO

2 QURFISTANA DYAH NOVITA ULFA 170810301268

3 RINJANI DEWI MAYANGSARI 170810301271

 KONSEP DASAR
Salam adalah transaksi jual beli di
mana barang yang diperjualbelikan
belum ada.

Saat barang diserahkan

Harga jual dicantumkan dalam kepada bank oleh produsen
akad jual beli dan jika telah maka bank akan menjualnya
disepakati tidak dapat diubah kepada nasabah secara tunai
selama berlakunya akad. (bridging financing) atau
secara cicilan.
 (4)Kirim pesanan
Produsen Nasabah
penjual (3) Kirim dokumen

(5) Bayar

(2) Pemesanan barang n

(1) Negosiasi pesanan de
asabah dan membayar t
ngan kriteria
unai Bank
KETENTUAN UMUM:

1 Pembelian hasil produksi harus diketahui spesifikasinya secara jelas

Jika hasil produksi yang diterima cacat atau tidak sesuai dengan akad,
2 maka produsen harus bertanggun jawab.

Mengingat bank tidak menjadikan barang yang dibeli atau dipesan

3 sebagai persediaan, maka dapat dimungkinkan bank melakukan akad
salam kepada pihak ketiga.
 Landasan Al-Quran: surat Al-Baqarah ayat 283
 Landasan Al-Hadis: HR. Ibnu Majah
 Fatwa DNS: fatwa No. 05/DNS-MUI/IV/2000
◦ Ketentuan tentang pembayaran
◦ Ketentuan tentang barang Landasan Fiqh
◦ Ketentuan tentang salam paralel dan
◦ Penyerahan barang sebelum atau pada
waktunya Fatwa DNS
◦ Pembatalan kontrak
Standar Akuntansi Keuangan

PSAK 59 paragraf 69-80

tentang pengakuan dan PSAK 103 paragraf 6-11
pengukuran salam dan (penyempurnaan dari PSAK
salam paralel. 59) tentang transaksi salam
yang dilakukan oleh Lembaga
Keuangan Syariah dan pihak-
pihak lain yang melakukan
transaksi dengan LKS.
 Karakteristik transaksi salam
LKS dapat bertindak sebagai
pembeli dan atau penjual
dalam suatu transaksi salam
Salam paralel dapat dilakukan
dengan dua syarat
Spesifikasi dan harga barang
pesanan disepakati oleh
penjual dan pembeli di awal
akad
Barang pesanan harus di
ketahui karakteristiknya
secara umum
Alat pembayaran harus di
ketahui jumlah dan bentu
knya
Transaksi salam dilakukan
karena pembeli berniat me
mberika modal kerja terleb
ih dahulu untuk memungki
nkan penjual memproduksi
barangnya.
Pengakuan dan Pengukuran
1. Akuntansi untuk pembeli
a) Piutang salam diakui saat modal usaha salam dibayarkan atau
dialihkan kepada penjual
b) Modal usaha salam dapat berupa kas dan aset non kas
c) Penerimaan barang pesanan diakui dan diukur sebagai berikut:
 Jika barang pesanan sesuai dengan akad dinilai sesuai
nilai yang disepakati
 Jika barang pesanan berbeda kualitasnya dinilai dengan
dua cara
 Jika pembeli tidak menerima sebagian atau seluruh
pesanan pada tanggal jatuh tempo pengiriman dinilai
dengan tiga cara
 Pembeli dapat mengenakan denda kepada penjual
Pengakuan dan Pengukuran

2. Akuntansi untuk penjual

a. Kewajiban salam diakui pada saat penjual menerima modal

usaha salam sebesar modal usaha salam yang diterima
b. Modal usaha salam yang diterima dapat berupa kas dan
aset nonkas
a. Kewajiban salam dihentikan pengakuannya pada saat
penyerahan barang kepada pembeli
 Penyajian
Pembeli menyajikan modal
usaha salam yang diberikan
sebagai piutang salam
Piutang yang harus dilunasi oleh penj
ual karena tidak dapat
memenuhi kewajibannya disajikan
secara terpisah dari piutang salam

Penjual menyajikan modal usaha

salam yang diterima sebagai
kewajiban salam
 Pedoman Pencatatan dan Pelaporan Akuntansi Transaksi Salam

01 Pihak yang berakad

Menurut tim pengemba
ngan perbankan syariah
IBI (2001 : 99) bahwa
rukun salam adalah :

02 Obyek yang diakadkan

03 Akad / sigot
 Welcome!!
Insert the title of your subtitle Here

You can simply impress your

audience and add a unique zing
and appeal to your Presentations.
Easy to change colors, photos
and Text.
 Timeline Style
Insert the title of your subtitle Here

2015 2016 2017 2018

Your Text Here Your Text Here Your Text Here Your Text Here
You can simply You can simply You can simply You can simply
impress your impress your impress your impress your
audience and add audience and add audience and add audience and add
a unique zing. a unique zing. a unique zing. a unique zing.
 Infographic Style
Insert the title of your subtitle Here

Option A
You can simply impress your
audience and add a unique
zing and appeal to your
Presentations.

Your Text Here

Option B Option C
You can simply impress your You can simply impress your
audience and add a unique audience and add a unique
zing and appeal to your zing and appeal to your
Presentations. Presentations.
 Infographic Style
Insert the title of your subtitle Here

Your Text Here Your Text Here

You can simply impress your audience You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Presentations. Easy to change your Presentations. Easy to change
colors, photos and Text. colors, photos and Text.

Your Text Here Your Text Here

You can simply impress your audience You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Presentations. Easy to change your Presentations. Easy to change
colors, photos and Text. colors, photos and Text.
 Portfolio Presentation

Your Text Here Your Text Here Your Text Here Your Text Here
You can simply You can simply You can simply You can simply
impress your audience impress your audience impress your audience impress your audience
and add a unique zing and add a unique zing and add a unique zing and add a unique zing
and appeal to your and appeal to your and appeal to your and appeal to your
Presentations. Presentations. Presentations. Presentations.
Worldmap style
Insert the title of your subtitle Here

Your Text Here

Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text.

Your Text Here Your Text Here

01 Easy to change
colors, photos
and Text.
02 Easy to change
colors, photos
and Text.

Your Text Here Your Text Here

03 Easy to change
colors, photos
and Text.
04 Easy to change
colors, photos
and Text.
Infographic Style
Insert the title of your subtitle Here

Your Text Your Text Your Text Your Text

Replaced with Replaced with Replaced with Replaced with
your own text. your own text. your own text. your own text.

Insert the title of your subtitle Here
Your Text Here
You can simply impress
your audience and add a
unique zing and appeal
to your Presentations.
Easy to change colors,
photos and Text. You
can simply impress your
audience and add a
unique zing and appeal
to your Presentations.
Get a modern
PowerPoint 100%
Presentation that is
beautifully designed.
Chart Style
Your Text Here
You can simply impress
your audience and add a
unique zing and appeal
to your Presentations.
Easy to change colors,
photos and Text. You
can simply impress your
audience and add a
unique zing and appeal
to your Presentations.
Get a modern
80% 60% 40% 20% PowerPoint
Presentation that is
beautifully designed.
 Infographic Style
Insert the title of your subtitle Here

Text Here
Easy to change
colors, photos
and Text.
Text Here
Easy to change
colors, photos
and Text.
Simple Portfolio
Presentation
Designed
You can simply impress your audience
and add a unique zing and appeal to
your Presentations.

This PowerPoint Template has clean and

neutral design that can be adapted to any
content and meets various market
segments. With this many slides you are
able to make a complete PowerPoint
Presentation that best suit your needs. This
PowerPoint Template has clean and neutral
design that can be adapted to any content
and meets various market segments.
 Infographic Style
Insert the title of your subtitle Here

Your Text Here Your Text Here

You can simply impress your You can simply impress your
audience and add a unique zing and audience and add a unique zing and
appeal to your Presentations. appeal to your Presentations.

Your Text Here Your Text Here

You can simply impress your You can simply impress your
audience and add a unique zing and audience and add a unique zing and
appeal to your Presentations. appeal to your Presentations.
Infographic Style
Insert the title of your subtitle Here

Modern PowerPoint
Presentation

Your Text Here

Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text. You
can simply impress your audience and add a unique zing
and appeal to your Presentations. Easy to change colors,
photos and Text. Get a modern PowerPoint Presentation
that is beautifully designed.

Easy to change colors, photos and Text. You can simply

impress your audience and add a unique zing and appeal
to your Presentations.
 Worldmap style
Insert the title of your subtitle Here

Your Text Here

Get a modern PowerPoint Presentation that
is beautifully designed. Easy to change
colors, photos and Text. You can simply
impress your audience and add a unique
zing and appeal to your Presentations. Get a
modern PowerPoint Presentation that is
beautifully designed. Easy to change colors,
photos and Text.

Your Text Here Your Text Here

Easy to change colors, Easy to change colors,
photos and Text. photos and Text.

120,000 160,000
50% 50% 50% 50%
 Chart Style
Insert the title of your subtitle Here

Your Text Here

Your Text Here

Get a modern PowerPoint Presentation that is

beautifully designed. Easy to change colors,
photos and Text. You can simply impress your
audience and add a unique zing and appeal to
your Presentations.
0 2 4 6 8

Your Text Here Your Text Here Your Text Here Your Text Here
Get a modern Get a modern Get a modern Get a modern
PowerPoint PowerPoint PowerPoint PowerPoint
Presentation that is Presentation that is Presentation that is Presentation that is
beautifully designed. beautifully designed. beautifully designed. beautifully designed.
Infographic Style
Insert the title of your subtitle Here

Easy to change colors, photos and Text.

Easy to change colors, photos and Text. You can
simply impress your audience and add a unique zing and
appeal to your Presentations. You can simply impress
your audience and add a unique zing and appeal to your
Presentations.

You can simply impress your audience and add a unique

zing and appeal to your Presentations.

Your Text Here Your Text Here Your Text Here

You can simply impress You can simply impress You can simply impress
your audience and add a your audience and add a your audience and add a
unique zing. unique zing. unique zing.
Portfolio Presentation

Modern PowerPoint
Presentation
Get a modern PowerPoint Presentation that is
beautifully designed. Easy to change colors, photos
and Text. You can simply impress your audience and
add a unique zing.
 Chart Style
Insert the title of your subtitle Here

Your Text Here Your Text Here

You can simply impress You can simply impress
your audience and add a 01 60% 50% 02 your audience and add a
unique zing and appeal to unique zing and appeal to
your Presentations. your Presentations.

Your Text Here Your Text Here

You can simply impress You can simply impress
your audience and add a 03 80% 40% 04 your audience and add a
unique zing and appeal to unique zing and appeal to
your Presentations. your Presentations.
 Table Style
Insert the title of your subtitle Here

Contents Contents Contents Contents Contents

Text Here Text Text Text Text

Text Here Text Text Text Text
Text Here Text Text Text Text
Text Here Text Text Text Text

Contents Easy to change colors, photos and Text.

Text Here Text Text Text Text Text
Text Here Text Text Text Text Text
Text Here Text Text Text Text Text
Text Here Text Text Text Text Text
Portfolio

Simple Portfolio Presentation

Simple Portfolio Presentation

Presentation
Designed
Get a modern PowerPoint
Presentation that is
beautifully designed. Easy
to change colors, photos
and Text. You can simply
impress your audience and
add a unique zing and
appeal to your
Presentations. Get a
modern PowerPoint
Presentation that is
beautifully designed. Easy
to change colors, photos
and Text.
 You can simply
impress your audience
and add a unique. This
PowerPoint Template
Your Text Here has clean and neutral
You can simply impress design that can be
your audience and add adapted to any content
a unique zing. and meets various
market segments.

Your Text Here Your Text Here

You can simply impress You can simply impress
your audience and add your audience and add
a unique zing. a unique zing.
 Table Style
Insert the title of your subtitle Here

Content Content Content Content

 PowerPoint  PowerPoint  PowerPoint  PowerPoint

 Text Here  Text Here  Text Here  Text Here

 Contents  Contents  Contents  Contents

 PowerPoint  PowerPoint  PowerPoint

 PowerPoint
Columns Style
Insert the title of your subtitle Here

Your Text Here

Easy to change colors, photos and Text. Get a modern PowerPoint

Presentation that is beautifully designed. I hope and I believe that this
Template will your Time, Money and Reputation. Easy to change colors,
photos and Text. I hope and I believe that this Template will your Time,
Money and Reputation. Easy to change colors, photos and Text. Get a
modern PowerPoint Presentation that is beautifully designed. I hope and I
believe that this Template will your Time, Money and Reputation. Easy to
change colors, photos and Text.

Get a modern PowerPoint Presentation that is beautifully designed. I hope

and I believe that this Template will your Time, Money and Reputation.

I hope and I believe that this Template will your Time, Money and Reputation.
SUKRAN
 Fully Editable Icon Sets : A

You can Resize without

losing quality

You can Change Fill Color &

Line Color

FREE
PPT
TEMPLATES
www.allppt.com
 Fully Editable Icon Sets : B

You can Resize without

losing quality

You can Change Fill Color &

Line Color

FREE
PPT
TEMPLATES
www.allppt.com
 Fully Editable Icon Sets : C

You can Resize without

losing quality

You can Change Fill Color &

Line Color

FREE
PPT
TEMPLATES
www.allppt.com