In the development of Islamic financial institutions, Qardh products are products that are in demand by the public, especially by middle to lower class people who need loan funds to meet their needs, the use of Qardh products as a solution to reduce usury practices and prevent people from loan sharks as well as other illicit loans. Borrowing and lending instruments themselves are not prohibited in Islamic economics, but it becomes unlawful if the lending and borrowing instruments are accompanied by interest instruments. Because in the perspective of Islamic law, the addition of the principal loan is categorized as usury. And the law of usury itself in Islam is haram, the purpose of this research is expected that the Qardh Akad can be an alternative for borrowing and borrowing instruments. The method used is descriptive analysis, data sources taken primary and secondary. The results show that the implementation of the qord in the basic Islamic financial institution using accounting still refers to PSAK No. 59 of 2002. So there are still improvements in the accounting recording system that is adjusted to the standard of PSAK