TARMUJI, MUHAMAD (2020) ANALISIS IMPLEMENTASI AKUNTANSI PEMBIAYAAN GADAI EMAS SYARIAH (Studi Kasus Pada PT Pegadaian (Persero) CPS Daan Mogot). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine the suitability of sharia gold pawning agreement based on MUI DSN Fatwa No.25 / DSN-MUI / III / 2002 concerning rahn and No.26 / DSN-MUI / III / 2002 concerning gold rahn and sharia gold pawning accounting based on PSAK 107 Ijarah. The research location is PT Pegadaian (Persero) CPS Daan Mogot. This type of research is descriptive qualitative with a test of the credibility of the data using source and technique triangulation. Data collection techniques used are primary data and secondary data. Based on the results of the analysis shows that overall the Islamic gold pawning at PT Pegadaian (Persero) CPS Daan Mogot is accordance with the fatwa of DSN MUI Fatwa No.25 / DSN-MUI / III / 2002 concerning rahn and No.26 / DSN-MUI / III / 2002 concerning rahn Emas while for accounting it has not fully adopted the PSAK 107 standard. Keywords: Rahn, Islamic Pawnshop and PSAK 107. Penelitian ini bertujuan untuk meneliti kesesuaian akad gadai emas syariah berdasarkan Fatwa DSN MUI No.25/DSN-MUI/III/2002 tentang rahn dan No.26/DSN-MUI/III/2002 tentang rahn emas dan akuntansi gadai emas syariah berdasarkan PSAK 107 Ijarah. Lokasi penelitian di PT Pegadaian (Persero) CPS Daan Mogot. Jenis penelitian ini yaitu deskriptif kualitatif dengan uji kredibelitas data menggunakan tringulasi sumber dan tringulasi teknik. Teknik pengumpulan data yang digunakan yaitu data primer dan data sekunder. Berdasarkan hasil analisis menunjukkan bahwa secara keseluruhan gadai emas syariah di PT Pegadaian (Persero) CPS Daan Mogot telah sesuai dengan fatwa Fatwa DSN MUI No.25/DSN-MUI/III/2002 tentang rahn dan No.26/DSN-MUI/III/2002 tentang rahn emas sedangkan untuk akuntansinya belum seutuhnya menerapkan standar PSAK 107. Kata Kunci : Rahn, Pegadaian Syariah dan PSAK 107
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