ANALISIS PERLAKUAN AKUNTANSI ATAS PEMBIAYAAN RAHN (GADAI EMAS SYARIAH): STUDI KASUS PEGADAIAN SYARIAH DI CABANG BANDA ACEH

نویسندگان

چکیده

The great interest of the Aceh community in using sharia pawn financing for gold products raises need supervision accounting treatment implementation Islamic financial industry. This study aims to determine related recognition measurement, presentation, and disclosure Rahn transactions (Islamic pawns) that are practiced at Banda Sharia Pawnshop. research method used this is descriptive qualitative, with primary secondary data sources interviews, observation, documentation techniques. author collects by interviewing cashiers appraisers branch analytical analysis which includes reduction, display, conclusion drawing, verification. results found application terms recognition, presentation Pawnshops following Indonesian Financial Accounting Standards (PSAK) 107 on ijarah Fatwa National Council. expected be an additional reference material develop knowledge scope accounting, especially regarding accounting.

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ژورنال

عنوان ژورنال: JIMEKA (Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi)

سال: 2022

ISSN: ['2581-1002']

DOI: https://doi.org/10.24815/jimeka.v7i3.21071