Article Per Year (5 Year)
p-Index From 2021 - 2026
6.675
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Usia Dini JEES (Journal of English Educators Society) Jurnal Ilmiah Matrik Solidaritas Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Agrotech Golden Age: Jurnal Ilmiah Tumbuh Kembang Anak Usia Dini JURNAL GIZI DAN KESEHATAN Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Informatics, Electrical and Electronics Engineering Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Papua Journal Physics Education Tsaqila Jurnal Pendidikan dan Teknologi Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Jurnal Riset Teknik Pertambangan Jurnal Sains Informatika Terapan (JSIT) JUSTER: Jurnal Sains dan Terapan Buletin Edukasi Indonesia Prosiding Seminar Nasional Rekayasa Teknologi Industri dan Informasi ReTII Jotika Journal in Education Journal of Educational Management Research Journal Of Informatics And Busisnes Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Leksema: Jurnal Bahasa dan Sastra Jurnal Sains Benuanta Edusainstika: Jurnal Pembelajaran MIPA Impulse: Journal of Research and Innovation in Physics Education Tashdiq: Jurnal Kajian Agama dan Dakwah Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pengembangan Pembelajaran Matematika ACCELERATION: Multidisciplinary Research Journal Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Asskruie: Jurnal Pengabdian Kepada Masyarakat Journal Of Health Science Community Journal for Research in Public Health Jurnal Pendidikan dan Kebudayaan Jurnal Pendidikan dan Kebudayaan Journal of Media and Learning Technology Mustard Journal De Ecobusin
Winarti
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : mustard journal de ecobusin

 1 
Recognition of Ijarah (Capital Rent) Income from Business Using the Rahn (Pawn) Agreement : JEL Classification: G21, M41, Z12, G28, K22 Nursakinah; Sahabuddin; Winarti
Mustard Journal De Ecobusin Vol. 3 No. 1 (2026): Mustard Journal De Ecobusin (MJDE)
Publisher : Generasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/mjde.v3i1.322

Abstract

This study aims to analyze the recognition of ijarah income derived from rahn contracts within a Sharia-compliant financial institution. A qualitative case study approach was employed, utilizing observations, in-depth interviews, and documentation to examine accounting practices at PT Pegadaian Daya Branch. The findings indicate that ijarah income is recognized based on the accrual principle at the point when custodial services are initiated, supported by real-time transaction recording systems. The study also reveals a clear separation between financing and service components, ensuring compliance with Sharia principles. Additionally, ijarah rates are determined based on collateral value and service duration, while financial reporting adopt.s a standardized and net presentation approach. The novelty of this research lies in its micro-level analysis of how Sharia accounting standards are operationalized in practice, particularly in hybrid rahn–ijarah transactions. The study contributes to the literature by bridging the gap between theoretical frameworks and real-world implementation. The findings provide practical implications for improving transparency, consistency, and compliance in Islamic financial reporting, as well as theoretical insights into the integration of accrual accounting and Sharia principles within institutional systems.
Co-Authors ACHMAD RIFAI Agus Kamaludin Agus Setia Budi Agusta Dian Ellina Al Hanani, Moh Lutfi Salim Al Hussein Flowers Rizqi Alfarizi, Muhammad Iqbal Amalia , Rifki Amir, Indah Ramadhani Ana Gori Ana Shofiana Jamilah Andriani, Diana Andryani , Dewi Angga Lisdiyanto Anindhiasti Ayu Kusuma Asri Annisa Firanti Anzhari, A Muh Aprillia, Dina Aprin Rusmawati Arief Saputro Aris Aksarah Ayu Rahmawati Baharta, Fadilah Bambang Yudi Cahyono beta setiawati Catur Lega Wibisono Chikah Arfah, Muhammad Isra' Chrisna Bayu Septrianto Dadan Suryana Dady Sulaiman Damayanti Suhita Dewi, Dinie Anggraeni Dina Selvia Ningsih Eddy Haryanto Eka Putra, Muh Wahyu Enis Syukriyanah Eva Iryani Evania Putri Setianingsih Evi Murti Wardhani Fadllurrohman Farida Mayar Fatimah FATIMATUZZAHRO Firdaus, Intan Rachma Galeh Septiar Pontang Gongma Sari Siagian Gusriani, Wira Harwati Ningsih Henny Anastasya Meilani Herning Dyah K.W Hidayatulloh, Aris Ian Sagita Ida agnes Idris Islahuddin Isram Rasal Jasinta Berum Joko Suranto Jumardin Jumriani Kalyana Safira Sarah Darmawan Karmila Komang Juntika Lestari, Aprillia Audry Lidya Saputri Lina Lisdiyanto, Angga Luthfi Nasiroh Khoirun Nisa Ma'rifah, Iza MARGININGSIH MASBIROROTNI - Mista, Hunaidah Miyaqi, Iqlides Ahmad Mohamad Muspawi MULYADI Naldi Ode Jimu Noviana , Rina Novita Nur Syahriani Nursakinah Nurul Arfinanti Nurul Fahida NURUL QOMARIYAH Nyna Puspita Ningrum Oktavianus Sarno Pangestu , Aryo Partiwi, Widya Praba Padma Arsyada Purbowati Putra, Ricky Armando Rahma Daniati Ramadha , Kartika Nor Ratna Yulistiani Retnaningtyas, Erma Risda Fitria Anjanie Risqo Nurul Jannah Rizki Amalia Rizky Aditya Nugroho Sahabuddin Salimah Salus, Mikelis Ovani Sari, Ayu Lingga Ratna Sari, Novi Engla Satria, Sri Sholiyah Siti May Syaroh Siti Nurhandayani Siti Rohmah SM, Syafrianto Sugiarti, Wiwi Sujatmika, Arif Rahman Sukarni Suparmi Survin Arafina Sutrisiati Syahri Mu’min Tri Hastuti Tri Septianto Trisya Rini Ulva , Siti Maria Umi Lailatul Vikri Furkhoni Iqbal W, Suparta Wardhani, Evi Murti Warti Wartiningtyas Wati Fajzrina, Lati Nurliana Wida Ningsih Widiyanto, Endra Widya Ningsih Widyaningrum, Tahlia Aninda Yulia Wijayanti, Amanda WINDA Winduro, Wirid Wiwie Wulan Sari Yuniar Putri Syafi'i Zaitun Abidin Zubaida, Dede