Implementasi PSAK 410 Pada Akuntansi Sukuk di Indonesia dan Relevansinya Terhadap Standar Internasional AAOIFI

M. Rizki Fadillah; Khairunisa Khairunisa; Peny Cahaya Azwari

doi:10.31004/riggs.v5i1.4498

Authors

M. Rizki Fadillah UIN Raden Fatah Palembang
Khairunisa Khairunisa UIN Raden Fatah Palembang
Peny Cahaya Azwari UIN Raden Fatah Palembang

DOI:

https://doi.org/10.31004/riggs.v5i1.4498

Keywords:

Sukuk, PSAK 410, AAOIFI FAS 33, Akuntansi Syariah, Pasar Keuangan Syariah, Harmonisasi Standar, Transparansi Pelaporan

Abstract

Perkembangan pasar keuangan syariah di Indonesia menunjukkan pertumbuhan signifikan sejak peluncuran Jakarta Islamic Index (JII) pada tahun 2000, dengan sukuk menjadi instrumen yang paling menonjol dalam pembiayaan pemerintah maupun korporasi. Sebagai sertifikat kepemilikan atas aset atau manfaat, sukuk memiliki karakteristik berbeda dari obligasi konvensional sehingga memerlukan standar akuntansi khusus untuk memastikan transparansi, akuntabilitas, dan keandalan informasi. Di Indonesia, ketentuan tersebut diatur dalam PSAK 410 yang fokus pada sukuk ijarah dan mudharabah, mencakup aspek pengakuan, pengukuran, penyajian, dan pengungkapan. Di tingkat internasional, AAOIFI FAS 33 menyediakan kerangka pelaporan yang lebih luas dengan mencakup berbagai jenis sukuk, pendekatan klasifikasi modern, teknik pengukuran nilai wajar, serta pengungkapan risiko yang lebih komprehensif. Penelitian ini bertujuan mendeskripsikan ketentuan PSAK 410 dalam akuntansi sukuk di Indonesia serta membandingkannya dengan AAOIFI FAS 33 untuk menilai tingkat keselarasan, relevansi, dan implikasinya terhadap daya saing pasar sukuk nasional. Menggunakan metode kualitatif dengan pendekatan deskriptif–komparatif, penelitian ini menelaah dokumen standar akuntansi, literatur akademik, serta publikasi resmi regulator. Hasil penelitian menunjukkan bahwa meskipun PSAK 410 memberikan kepastian regulasi dan memperkuat transparansi pasar domestik, cakupan dan kedalaman pengaturannya masih lebih sempit dibandingkan FAS 33. Kondisi ini menimbulkan tantangan dalam harmonisasi internasional serta kesiapan Indonesia untuk menarik investor global. Karena itu, adopsi praktik internasional dan penyempurnaan standar nasional menjadi langkah strategis untuk mendukung keberlanjutan dan daya saing industri sukuk Indonesia.

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