Analisis Kesesuaian Akuntansi Transaksi Gadai Emas Syariah Dengan PSAK dan Fatwa DSN MUI (Studi Kasus Praktik Gadai Emas di Pegadaian Syariah Surabaya)
Abstract: One easy and
practical financing is a pawn. Pawning gold is very attractive financing for
fast processing and high estimates. Basic mortgage financing in Indonesia
sharia is Fatwa 25 / DSN-MUI / III / 2002 on Rahn and 26 / DSN-MUI / III / 2002
on the Gold Rahn, PSAK 59 (qardh), PSAK 107 (Ijarah), and PAPSI in 2013.
This study aims to determine the accounting treatment products on the
gold pawn Sharia Islamic Pawnshop Surabaya with gold pawn practice case studies
on Islamic Pawnshop Blauran Surabaya Branch. This research is qualitative. The
data collection methods used were interviews and take the financial statements
on the official website Pawnshop. The results showed that the accounting
treatment in the aspect of recognition and measurement in accordance with PSAK
107, PSAK 59, and PAPSI 2013. But, the presentation of the financial statements
is not accordance with PSAK 100 and 101.
Keywords: Fatwa No: 25 /
DSN-MUI / III / 2002 and No: 26 / DSN-MUI / III / 2002, PSAK 107), PSAK 59,
PSAK 100, PSAK 101, PAPSI 2013
Penulis: Lina Aulia Rahman,
Noven Suprayogi
Kode Jurnal: jpmanajemendd151490
