ANALISIS BIAYA PEMELIHARAAN (IJARAH) DALAM PEMBIAYAAN RAHN PADA PEGADAIAN SYARIAH CABANG KRAMAT RAYA

Indrayani, Riska (2014) ANALISIS BIAYA PEMELIHARAAN (IJARAH) DALAM PEMBIAYAAN RAHN PADA PEGADAIAN SYARIAH CABANG KRAMAT RAYA. D3 thesis, Universitas Negeri Jakarta.

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Abstract

RISKA INDRAYANI 2011. 8323118267. Analysis of Maintenance Cost (Ijarah) in Rahn Financing on Sharia Pawnshop Branch Kramat Raya. The Diploma Program in Accounting. Accounting Department. Faculty of Economics. State University of Jakarta. National Sharia Council and Council of Ulama Indonesia on June 26, 2002, issued a fatwa Number: 25/DSN-MUI/III/2002. In the fatwa stated that: the amount of maintenance and storage of cost’s Marhun should not be determined based on the amount of the loan. Whereas in actual maintenance costs that charged to the customer will be different when the number of customer loan under the maximum loan value. The purpose of this research was to determine the suitability of ijarah cost calculation in Sharia Ijarah Pawnshop Branch Kramat Raya with National Sharia Council’s Fatwa Number: 25/DSN-MUI/III/2002 about maintenance and storage of marhun costs, and knowing what affects the ijarah cost difference in Sharia Pawnshop Branch Kramat Raya. To find out the journalizing by Shariah Pawnshop Branch Kramat Raya in terms of customer transactions financing gold Rahn, and compare the cost of maintenance (ijarah) at Pawn Sharia and Pawn Conventional. The method used in this research is descriptive comparative method with the method of collecting data through observation. The results showed that the calculation of the cost of ijarah that applied by Sharia Pawnshop Branch Kramat Raya is in conformity with DSN Number: 25/DSN-MUI/III/2002, the calculation is not based ijarah loan amount customers rather than the value of the collateral itself. And that set the size of the size of the discount is the risk that will be accepted by sharia pawnshop, if the risk was higher then discounting will be less, and vice versa if the risk is involved the sharia pawnshops discounting it will be even greater. In terms of the cost of ijarah, Sharia Pawn more competitive than Conventional Pawn.

Item Type: Thesis (D3)
Additional Information: Pembimbing : Indra Pahala, S.E, M.Si.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 23 Feb 2018 01:45
Last Modified: 23 Feb 2018 01:45
URI: http://repository.fe.unj.ac.id/id/eprint/3332

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