Implementation of Sharia Payment Accounting Treatment (RAHN)
DOI:
https://doi.org/10.31958/jtm.v10i2.13120Keywords:
Accounting Treatment, Sharia Pawn (RAHN), Ijarah AgreementAbstract
This study aims to find out whether the application of sharia pawn accounting in several sharia pawnshop companies is in accordance with PSAK 107 and the Fatwa of the National Sharia Council. This study uses a descriptive qualitative method. The data was obtained through in-depth interviews with related parties, such as Pegadaian Syariah financial managers and staff, as well as through the study of relevant internal and external documents. As a result of the research, it can be concluded that the implementation of rahn in Makassar Sharia Pawnshops has supported the principles of transparency and justice in accordance with sharia values. However, the study also found several challenges in implementation, such as a lack of understanding of the details of Sharia accounting standards on the part of staff and the need for ongoing training to improve compliance with Sharia accounting standards.References
Aksa, M. (2022). Penerapan PSAK 107 Akuntansi Ijarahpada Perbankan Syariah di Bursa Efek Indonesia (BEI). IAIN PAREPARE.
Antonio, M. S. (2001). Bank Syariah: dari teori ke praktik. Gema Insani.
Arifin, R. M. H., Nangoi, G. B., & Mawikere, L. M. (2019). Analisis Perlakuan Akuntansi Gadai Emas Syariah Berdasarkan PSAK 107 pada PT. Bank Syariah Mandiri Kantor Cabang Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3).
Awaliyah, A. (2019). Penerapan Akuntansi Gadai Syariah (RAHN) di Pegadaian Syariah Cabang Kebun Bunga Banjarasin.
Buana, M. T. L., Dali, N., Halim, S., & Qadir, A. (2021). Gadai Syariah Ar-Rahnu Contract At Pawnbroking Industry In Indonesia And Malaysia. Seminar Antarabangsa Islam Dan Sains.
Caliskan, Y. (2016). Penerapan Akuntansi Atas Pembiayaan Gadai Syariah Pada Pt.Bank Sulselbar Syariah Makassar. Universitas Muhammadiyah Makassar, .(May), 31–48.
Handayani, S. (2012). Pengakuan dan Pengukuran Pendapatan Akuntansi Ijarah Menurut PSAK No 107 di Pegadaian Pamekasan. NUANSA: Jurnal Penelitian Ilmu Sosial Dan Keagamaan Islam, 9(1).
Isini, A., & Karamoy, H. (2017). Evaluasi Penerapan Akuntansi Gadai Syariah (Rahn) Pada PT. Pegadaian (Persero) Cabang Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2).
Kurniawati, F. (2020). Tentang Pembiayaan Ijarah Di Bri Syariah.
Maharani, M., Syahira, N., & Siagian, S. P. (2023). Analisis Penerapan Akuntansi Ijarah Berdasarkan PSAK 107: Akad Ijarah (Upah Sewa Menyewa) Menggunakan Vosviwer. Materialitas, 1(1), 10–17.
Mahyuddin, M. (2018). Analisis Implementasi Pembiayaan Rahn Tasjily terhadap Kesesuaiannya dengan Fatwa Dsn-mui Nomor 68/dsn-mui/iii/2008 (Studi Kasus pada Kspps Bmt Mandiri Sejahtera Jawa Timur Cabang Balongpanggang). J-MACC: Journal of Management and Accounting, 1(1), 44–54.
Mustamin, S. W., Jasri, J., & Indahsari, W. N. (2024). A Review of Customer Benefits and Satisfaction in Amanah Product of Pegadaian Syariah Makassar. Al-Iqtishadiyah: Ekonomi Syariah Dan Hukum Ekonomi Syariah, 9(2), 1–16.
Rahn, S., Subagiyo, R., Tulungagung, I., Mayor, J., & Timur, S. (2014). Tinjauan syariah tentang pegadaian syariah (rahn).
Rosi, F., Matnin, M., Semi, S., & Rosi, R. (2024). Implementation of the Rahn Agreement at Bank Jatim Syariah Sampang. Danadyaksa: Post Modern Economy Journal, 1(2), 173–185.
Sabella, N., & Putri, A. (2022). PADA PRODUK RAHN EMAS DI PEGADAIAN SYARIAH KOTA.
Sam, M. S. (2021). Analysis Of Accounting Treatment Of Rahn (Pay Gold) Financing Practices Based On PSAK 107 (Ijarah). JEKAMI Journal of Accounting, 1(2), 11–17.
Senapan, Q. A., & Senapan, M. (2021). Implementasi Psak No 107 Pada Rahn (Gadai Emas) Di Pegadaian Syariah Sampang. Seminar Nasional Akuntansi Dan Call for Paper (SENAPAN), 1(1), 457–469. https://doi.org/10.33005/senapan.v1i1.261
Surahman, M., & Adam, P. (2018). Penarapan Prinsip Syariah Pada Akad Rahn Di Lembaga Pegadaian Syariah. Law and Justice, 2(2), 135–146.
Surepno, S. (2018). Studi implementasi akad rahn (gadai syariah) pada lembaga keuangan syariah. TAWAZUN: Journal of Sharia Economic Law, 1(2), 174–186.
Tussalam, R., & Ardiana, M. (2020). Perlakuan Akuntansi Pembiayaan Gadai Emas (Rahn) Berdasarkan PSAK 107 di PT. Pegadaian Syariah ( Studi Kasus di PT. Pegadaian Syariah Jombang). JFAS : Journal of Finance and Accounting Studies, 1(3), 203–211. https://doi.org/10.33752/jfas.v1i3.180
Antonio, M. S. (2001). Bank Syariah: dari teori ke praktik. Gema Insani.
Arifin, R. M. H., Nangoi, G. B., & Mawikere, L. M. (2019). Analisis Perlakuan Akuntansi Gadai Emas Syariah Berdasarkan PSAK 107 pada PT. Bank Syariah Mandiri Kantor Cabang Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3).
Awaliyah, A. (2019). Penerapan Akuntansi Gadai Syariah (RAHN) di Pegadaian Syariah Cabang Kebun Bunga Banjarasin.
Buana, M. T. L., Dali, N., Halim, S., & Qadir, A. (2021). Gadai Syariah Ar-Rahnu Contract At Pawnbroking Industry In Indonesia And Malaysia. Seminar Antarabangsa Islam Dan Sains.
Caliskan, Y. (2016). Penerapan Akuntansi Atas Pembiayaan Gadai Syariah Pada Pt.Bank Sulselbar Syariah Makassar. Universitas Muhammadiyah Makassar, .(May), 31–48.
Handayani, S. (2012). Pengakuan dan Pengukuran Pendapatan Akuntansi Ijarah Menurut PSAK No 107 di Pegadaian Pamekasan. NUANSA: Jurnal Penelitian Ilmu Sosial Dan Keagamaan Islam, 9(1).
Isini, A., & Karamoy, H. (2017). Evaluasi Penerapan Akuntansi Gadai Syariah (Rahn) Pada PT. Pegadaian (Persero) Cabang Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2).
Kurniawati, F. (2020). Tentang Pembiayaan Ijarah Di Bri Syariah.
Maharani, M., Syahira, N., & Siagian, S. P. (2023). Analisis Penerapan Akuntansi Ijarah Berdasarkan PSAK 107: Akad Ijarah (Upah Sewa Menyewa) Menggunakan Vosviwer. Materialitas, 1(1), 10–17.
Mahyuddin, M. (2018). Analisis Implementasi Pembiayaan Rahn Tasjily terhadap Kesesuaiannya dengan Fatwa Dsn-mui Nomor 68/dsn-mui/iii/2008 (Studi Kasus pada Kspps Bmt Mandiri Sejahtera Jawa Timur Cabang Balongpanggang). J-MACC: Journal of Management and Accounting, 1(1), 44–54.
Mustamin, S. W., Jasri, J., & Indahsari, W. N. (2024). A Review of Customer Benefits and Satisfaction in Amanah Product of Pegadaian Syariah Makassar. Al-Iqtishadiyah: Ekonomi Syariah Dan Hukum Ekonomi Syariah, 9(2), 1–16.
Rahn, S., Subagiyo, R., Tulungagung, I., Mayor, J., & Timur, S. (2014). Tinjauan syariah tentang pegadaian syariah (rahn).
Rosi, F., Matnin, M., Semi, S., & Rosi, R. (2024). Implementation of the Rahn Agreement at Bank Jatim Syariah Sampang. Danadyaksa: Post Modern Economy Journal, 1(2), 173–185.
Sabella, N., & Putri, A. (2022). PADA PRODUK RAHN EMAS DI PEGADAIAN SYARIAH KOTA.
Sam, M. S. (2021). Analysis Of Accounting Treatment Of Rahn (Pay Gold) Financing Practices Based On PSAK 107 (Ijarah). JEKAMI Journal of Accounting, 1(2), 11–17.
Senapan, Q. A., & Senapan, M. (2021). Implementasi Psak No 107 Pada Rahn (Gadai Emas) Di Pegadaian Syariah Sampang. Seminar Nasional Akuntansi Dan Call for Paper (SENAPAN), 1(1), 457–469. https://doi.org/10.33005/senapan.v1i1.261
Surahman, M., & Adam, P. (2018). Penarapan Prinsip Syariah Pada Akad Rahn Di Lembaga Pegadaian Syariah. Law and Justice, 2(2), 135–146.
Surepno, S. (2018). Studi implementasi akad rahn (gadai syariah) pada lembaga keuangan syariah. TAWAZUN: Journal of Sharia Economic Law, 1(2), 174–186.
Tussalam, R., & Ardiana, M. (2020). Perlakuan Akuntansi Pembiayaan Gadai Emas (Rahn) Berdasarkan PSAK 107 di PT. Pegadaian Syariah ( Studi Kasus di PT. Pegadaian Syariah Jombang). JFAS : Journal of Finance and Accounting Studies, 1(3), 203–211. https://doi.org/10.33752/jfas.v1i3.180
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