Analysis and Evaluation of the Compliance of Salam Contract in Online Marketplace Transactions with PSAK 103: A Case Study on Shopee Indonesia

Aditia Mardiansah; Fatimah Al Zahra; Hanna Wijaya; Maria Anggelina Olam; Steffina Grace Pujiani

doi:10.55927/cjas.v3i12.101

Penulis

Aditia Mardiansah Fakultas Ekonomi dan Bisnis Universitas Bina Sarana Informatika
Fatimah Al Zahra Universitas Bina Sarana Informatika
Hanna Wijaya Universitas Bina Sarana Informatika
Maria Anggelina Olam Universitas Bina Sarana Informatika
Steffina Grace Pujiani Universitas Bina Sarana Informatika

DOI:

https://doi.org/10.55927/cjas.v3i12.101

Kata Kunci:

Salam contract, PSAK 103, Shopee, Syariah Accounting, E-Commerce

Abstrak

This study analyzes the implementation of the salam contract in online marketplace transactions, specifically on Shopee Indonesia, and evaluates its compliance with PSAK 103 concerning Syariah Accounting Standards. The research uses a qualitative approach and a case study design to examine how salam elements—such as upfront payment, clarity of goods specification, and deferred delivery—are applied in digital transactions. Findings indicate that Shopee’s pre-order and made-by-order systems share similarities with the salam contract structure; however, the use of an escrow mechanism and the absence of explicit syariah-based agreements make its implementation not fully aligned with PSAK 103. The study concludes the need for enhanced syariah-compliant transaction features, improvement in seller literacy regarding syariah accounting, and regulatory support to ensure proper application of salam principles in digital commerce.

Referensi

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