SALSABILA, DINA (2019) ANALISIS PERLAKUAN AKUNTANSI GADAI (RAHN) EMAS BERDASARKAN PSAK SYARIAH 107 PADA PT. PEGADAIAN SYARIAH CABANG DEWI SARTIKA. D3 thesis, Fakultas Ekonomi.
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Abstract
DINA SALSABILA. 2019. 8323164957. Analysis of Gold Pawn (Rahn) Accounting Treatment Based on PSAK Syariah 107 at PT. Pegadaian Syariah Branch of Dewi Sartika. D3 Accounting Study Program. Faculty of Economics. State University of Jakarta. Gold pawning products are the most popular products, especially the lower middle class to get a loan of money to make ends meet. The concept of Islamic gold pawn is a concept that is far from usury and in accordance with Islamic law. So this Scientific Work research aims to analyze the accounting treatment of the recognition, measurement, presentation and disclosure of rahn gold transactions at PT. Pegadaian Syariah Branch Dewi Sartika, whether it is in accordance with PSAK Syariah 107 regarding ijarah or not. This research is included in a qualitative research with a descriptive approach. The data used are primary data and secondary data. Primary data obtained from interviews, observations and documentation. While secondary data obtained from the consolidated financial statements of PT. Pegadaian (Persero) and Subsidiaries. The results showed that the accounting treatment related to the recognition and measurement, presentation and disclosure of financial statements at PT. Pegadaian Syariah Branch of Dewi Sartika is not yet fully in accordance with PSAK Syariah 107. That is in terms of recognition of the cost of repairing ijarah objects. Because in the Syariah Pawnshop Branch Dewi Sartika did not make improvements to the object of ijarah but only save marhun only with mu'nah contract. Keywords: Syariah Pawn (Rahn), PSAK Syariah 107, Gold Pawn
| Item Type: | Thesis (D3) |
|---|---|
| Additional Information: | Pembimbing : Unggul Purwohedi, M.Akt, Ph.D |
| Subjects: | Ilmu Sosial (Social Science) > Administrasi Negera dan Ilmu Kemiliteran (Public Administration & Military Science) > Administrasi Bidang Ekonomi (Administration of Economomy) 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: | Budi Siswanto |
| Date Deposited: | 31 Aug 2019 10:17 |
| Last Modified: | 31 Aug 2019 10:17 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/8020 |
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