EVALUASI ATAS PRAKTIK AKUNTANSI CASH WAQF LINKED SUKUK (CWLS) DI INDONESIA

Wardana, Muhammad Fadhil Kusuma (2025) EVALUASI ATAS PRAKTIK AKUNTANSI CASH WAQF LINKED SUKUK (CWLS) DI INDONESIA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menginvestigasi karakteristik transaksi CWLS, menginvestigasi praktik akuntansi pada para pihak yang terlibat dalam skema CWLS, dan menganalisis kesesuaian praktik akuntansi tersebut dengan standar akuntansi yang berlaku (PSAK 410, PSAK 412, SAP 9). Penelitian kualitatif ini menggunakan metode wawancara dan analisis dokumen untuk mengumpulkan data. Informan dalam penelitian ini meliputi perwakilan badan penyusun standar, pemerintah, BWI, Nazir, LKS-PWU, auditor dan akademisi. Data dianalisis menggunakan analisis tematik dengan bantuan coding. Hasil penelitian menunjukkan CWLS memiliki dua jenis produk yakni CWLS ritel dan non-ritel dengan perbedaan dalam struktur kepemilikan SBSN, metode penempatan dana, serta skema transaksi yang terjadi antara para pihak. Perbedaan ini mempengaruhi praktik akuntansi yang terjadi antara para pihak yang terlibat. Evaluasi atas praktik akuntansi menunjukkan bahwa selain nazir, para pihak telah melakukan pencatatan akuntansi meliputi pengakuan, pengukuran dan penyajian yang sesuai standar akuntansi yang berlaku. Sementara itu, baik nazir pada CWLS ritel maupun non-ritel belum sepenuhnya melakukan pencatatan sesuai standar akuntansi yang berlaku khususnya pada bagian pencatatan aset SBSN. Untuk itu, badan penyusun standar dapat menerbitkan pedoman pencatatan atas CWLS untuk menciptakan keseragaman dalam pencatatan. Selain itu, standar akuntansi juga perlu dilakukan penyesuaian agar bisa mengakomodasi perkembangan bentuk wakaf saat ini. PSAK 412 perlu mengatur bentuk wakaf temporer lain selain wakaf uang dan PSAK 410 dapat dikembangkan untuk mengatur bentuk akad sukuk lainnya selain ijarah dan mudharabah. Pemerintah juga perlu mengembangkan standar akuntansi tersendiri atas instrumen investasi syariah sesuai dengan karakteristik akad yang digunakan. Kata Kunci: Cash Waqf Linked Sukuk, PSAK 412, PSAK 410, SAP 9 This study aims to investigate the characteristics of CWLS transactions, identify accounting practices among parties involved in the CWLS scheme, and evaluate the conformity of these practices with applicable accounting standards (IFAS 410, IFAS 412, GAS 9). This qualitative study employs interviews and document analysis to collect data. This study involves informants from standard setting bodies, the government, BWI, Nazir, LKS-PWU, auditors, and academic experts. Data is analyzed using thematic analysis with coding assistance. The results show that CWLS consists of two types of products: retail and non-retail. These types differ regarding SBSN ownership structure, fund placement methods, and transaction schemes among parties. These differences affect accounting practices among the involved parties. The evaluation of accounting practices shows that, except for Nazir, other parties have recorded accounting transactions covering recognition, measurement, and presentation following applicable accounting standards. Meanwhile, both retail and non-retail Nazir have not fully recorded transactions following applicable accounting standards, particularly in SBSN asset recording. Therefore, standard-setting bodies may issue recording guidelines for CWLS to ensure uniformity in accounting practices. Additionally, accounting standards should be adjusted to accommodate the development of current waqf forms. IFAS 412 needs to regulate other temporary waqf forms beyond cash waqf, and IFAS 410 can be expanded to cover other sukuk contracts besides ijarah and mudharabah. The government also needs to develop specific accounting standards for Islamic investment instruments according to the characteristics of the applied contracts. Keywords: Cash Waqf Linked Sukuk, IFAS 412, IFAS 410, GAS 9

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