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All Journal Jurnal Akuntansi Syariah (JAkSya)
Metiya Fatikhatur Riziqiyah
Universitas Peradaban, Fakultas Ekonomi dan Bisnis, Jawa Tengah, Indonesia
Economics, Econometrics & Finance

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ISLAMIC PAWNING IN PEGADAIAN SYARIAH: EVALUATING THE IJARAH CONTRACT IN ACCORDANCE WITH PSAK 107 Rosna Melly Agustin; Muhammad Dzikri Hurobbani; Metiya Fatikhatur Riziqiyah
Jurnal Akuntansi Syariah (JAkSya) Vol. 6 No. 1 (2026): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

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Abstract

The implementation of sharia pawn in Pegadaian Syariah is one form of financing product development based on sharia principles through the use of rahn contract as collateral and ijarah contract as the basis for determining service imbalances. In practice, the separation between rahn and ijarah contracts is important so that the ijarah contract remains understood as an independent service contract and does not shift to become part of the financing mechanism. This also has applications in accounting treatment that must refer to PSAK 107 concerning Ijarah Contracts. This study aims to analyze the implementation of ijarah contracts in sharia pawn using PSAK 107 as a normative evaluation framework. The research method used is a descriptive qualitative approach based on literature studies with data collection techniques through reviewing various sources such as PSAK 107, DSN-MUI fatwas, regulations, and related literature. The results of the study indicate that the conceptual implementation of the ijarah contract in Islamic pawnshops has referred to PSAK 107, particularly regarding the contract object in the form of services, contract discounts, and revenue recognition based on service benefits. However, there are still potential discrepancies, especially in the determination of ujrah and the clarity of contract clarification in conceptual practice. This study confirms that PSAK 107 functions not only as an accounting standard, but also as a tool for evaluating the suitability of the implementation of the ijarah contract in Islamic pawnshops.
GOOD CORPORATE GOVERNANCE IN ZIS MANAGEMENT: A QUALITATIVE ANALYSIS OF BAZNAS BANYUMAS BASED ON PSAK 109 AND ZAKAT CORE PRINCIPLES Amara Widya Prastika; Widia Saranti; Metiya Fatikhatur Riziqiyah
Jurnal Akuntansi Syariah (JAkSya) Vol. 6 No. 1 (2026): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

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This study analyzes the implementation of Good Corporate Governance (GCG) principles in managing zakat, infaq, and shadaqah (ZIS) at BAZNAS Banyumas Regency. The research fills a gap by moving beyond conventional ZIS management studies to incorporate an assessment based on sharia accounting standards (PSAK 109) and specific, measurable governance indicators. The practical contribution lies in providing evidence-based input for strengthening the institution's internal control and transparency policies. Using a qualitative descriptive-comparative approach with secondary data from the 2023 financial report and the 2024 audited report, practices are compared against GCG principles and PSAK 109. The findings reveal that BAZNAS Banyumas has effectively implemented accountability and responsibility, reflected in the zakat fund's Allocation to Collection Ratio (ACR) of 90.88%, which falls into the highly effective category. Nevertheless, gaps persist in information transparency, particularly regarding the narrative disclosure of accounting policies, and an initial finding concerning the proportionality of distribution among asnaf categories, which warrants further needs-based assessment in the Banyumas region.
Co-Authors Amara Widya Prastika Muhammad Dzikri Hurobbani Rosna Melly Agustin Widia Saranti