INTERPRETASI PENERAPAN PSAK NO. 107 PADA PEGADAIAN SYARIAH CABANG UJUNG BULU
Abstract
Penelitian ini bertujuan untuk mengetahui penerapan PSAK NO.107 tentang ijarah di pegadaian syariah cabang ujung bulu Metode pendekatan yang digunakan adalah fenomenologi dengan paradigma interpretif. Hasil penelitian menunjukkan bahwa Pegadaian Syariah Cabang Ujung Bulu tidak memisahkan akad ijarah dengan akad rahn. Unit Pegadaian Syariah Cabang Ujung Bulu belum sepenuhnya mengimplementasikan PSAK No. 107. Pengakuan dan pengukuran seperti uang pinjaman serta biaya ijarah diakui pada saat melakukan transaksi rahn yaitu sebesar biaya perolehan. Namun, dalam hal pengakuan perbaikan obyek ijarah Unit Pegadaian Syariah Cabang Ujung Bulu tidak dilakukan karena hanya menyimpan marhun saja.
Kata Kunci: ijarah, PSAK No.107, akuntansi syariah
This study aims to determine the application of PSAK NO.107 on ijarah in the branch of the Bulu Bulu branch of the sharia pawnshop. The approach method used is phenomenology with an interpretive paradigm. The results showed that the Ujung Bulu Branch Sharia Pawnshop did not separate the ijarah contract from the rahn contract. The Ujung Bulu Branch Sharia Pawnshop Unit has not fully implemented PSAK No. 107. Recognition and measurement, such as borrowed money and ijarah fees, are recognized when making a rahn transaction, namely at cost. However, in terms of acknowledging the repair of the object of ijarah, the Ujung Bulu Branch Sharia Pawnshop was not carried out because it only kept marhun.
Keywords: ijarah, PSAK No.107, Shariah accounting
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