ANALISIS PENERAPAN SISTEM AKUNTANSI GADAI SYARIAH (AR-RAHN) PADA PT PEGADAIAN (Studi Kasus Pada PT Pegadaian Syariah Cabang Pondok Aren)

REFIYANTO, IRSYAD (2020) ANALISIS PENERAPAN SISTEM AKUNTANSI GADAI SYARIAH (AR-RAHN) PADA PT PEGADAIAN (Studi Kasus Pada PT Pegadaian Syariah Cabang Pondok Aren). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the application of the syariah pawn accounting system (rahn) at the Pegadaian Syariah Pondok Aren Branch and to determine its suitability with the Statement of Financial Accounting Standards (PSAK) No. 107 about ijarah and syariah principles. The research method used in this study is descriptive qualitative, with primary data source. The author collected the data by interviewing the Estimator and the Cashier of Pegadaian Syariah Cabang Pondok Aren and used the data obtained as guidelines of sharia pawn (rahn) accounting treatment that applied to the sharia pawn (rahn) financing product. The results of this study found that overall Pegadaian Syariah Cabang Pondok Aren related to recognition and measurement as well as presentation and disclosure in accordance with PSAK 107 (ijarah), and the application of the contract is in accordance with the sharia principles set forth in Fatwa of National Sharia Council of Indonesia No. 25/DSN-MUI/III/2002 about Rahn, Fatwa of National Sharia Council of Indonesia No. 26/DSN-MUI/III/2002 about Gold Rahn, Fatwa of National Sharia Council of Indonesia No.19/DSN-MUI/IV/2001 about Al-Qardh and Fatwa of National Sharia Council of Indonesia No.09/DSN-MUI/IV/2000 about Ijarah Financing. Keywords : PSAK 107, Sharia Pawn (Rahn), Ijarah Penelitian ini bertujuan untuk mengetahui penerapan sistem akuntansi gadai syariah (rahn) di Pegadaian Syariah Cabang Pondok Aren dan untuk mengetahui kesesuaiannya dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 107 tentang ijarah dan prinsip-prinsip syariah. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan sumber data primer. Penulis mengumpulkan data dengan mewawancarai Penaksir dan Kasir Pegadaian Syariah Cabang Pondok Aren dan menggunakan data yang diperoleh sebagai pedoman perlakuan akuntansi gadai syariah (rahn) yang diterapkan pada produk pembiayaan gadai syariah (rahn). Hasil penelitian ini menemukan bahwa secara keseluruhan Pegadaian Syariah Cabang Pondok Aren terkait pengakuan dan pengukuran serta penyajian dan pengungkapan sudah sesuai dengan PSAK 107 tentang ijarah, dan penerapan akadnya sudah sesuai dengan prinsip-prinsip syariah yang tertuang pada Fatwa Dewan Syariah Nasional No. 25/DSN-MUI/III/2002 tentang Rahn, Fatwa Dewan Syariah Nasional No. 26/DSN-MUI/III/2002 tentang Rahn Emas, Fatwa Dewan Syariah Nasional No.19/DSN-MUI/IV/2001 tentang Al-Qardh dan Fatwa Dewan Syariah Nasional No.09/DSN-MUI/IV/2000 tentang Pembiayaan Ijarah. Kata kunci : PSAK 107, Gadai Syariah (Rahn), Ijarah

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 355
Call Number: SE/32/21/177
NIM/NIDN Creators: 43216010026
Uncontrolled Keywords: PSAK 107, Gadai Syariah (Rahn), Ijarah
Subjects: 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.43 Muamalat/Muamalat > 297.437 Treaty, Debts and receivables, Pawn/Perjanjian, Hutang-piutang, Gadai
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.47 Fiduciary Accounting/Akuntansi Gadai
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Putra Arsy Anugrah
Date Deposited: 30 May 2022 03:23
Last Modified: 23 Jul 2022 02:06
URI: http://repository.mercubuana.ac.id/id/eprint/54450

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