ANALISIS PENERAPAN AKUNTANSI DALAM SISTEM PEMBIAYAAN AR-RAHN (GADAI SYARIAH) STUDI PADA BRI SYARIAH CABANG MALANG
| Main Author: | Marita, Lia |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2011
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14598/ |
Daftar Isi:
- Research purpose to be reached consisted of: (1) describing accounting application with ar-rahn financing (syari'ah pawning) on BRI Syari'ah Bank Branch of Malang, (2) Analyzing of implementation proper level in ar-rahn financing (syari'ah pawning) accounting system with regulation of National Syari'ah Board. Data analyzed is secondary data, that is data existed and arranged in systematical way, also research result or summary from BRI Syariah Bank documents needed. Primary data also used in this thesis, which found by interview to the pawning officer. Data analysis method used descriptive approach. The research showed that the revealing of ar-rahn financing (syari'ah pawning) system in BRI syariah Bank generally has done properly as regulation of National Syari?ah Board and PSAK regulation No.59. In the end of accounting period of BRI Syariah Malang Branch measured ar-rahn financing (syari'ah pawning) system according to percentage based on market value or common value. Revelation of ar-rahn financing (syari'ah pawning) admitted when there were transaction. Presentation of Qardh-Rahn debt on BRI Syariah presented on BRI Syariah Balance on Qardh borrowing posts. Conclusion stated that the accounting application of ar-rahn financing (syari'ah pawning) on BRI Syari'ah bank has included measurement, admission, notation, presentation, and revelation. Accounting treatment of Ar-rahn financing on BRI Syari'ah Bank fitted with National Syariah Board regulation and PSAK Regulation No.59 which the notation rule explained on PAPSI 2003.