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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Dinamika Akuntansi El Dinar Proceeding SENDI_U Monex: Journal of Accounting Research Jurnal Ilmu dan Riset Akuntansi Jurnal Studi Manajemen dan Bisnis Journal of Accounting Science Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Media Mahardhika Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Bilancia : Jurnal Ilmiah Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DEDIKASI PKM Jurnal Pengabdian Masyarakat Indonesia Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi, Audit dan Aset (AAA) Jurnal Abdi Masyarakat Indonesia Neo Journal of economy and social humanities Journal of Social Commerce Journal Community Service Consortium International Journal of Economics, Management and Accounting Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Wahidahwati Wahidahwati
Sekolah Tinggi Ekonomi Indonesia (STIESIA) Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences Other

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Journal : El Dinar

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INTERPRETIVE STUDY: THE MEANING OF RAHN GOLD ACCOUNTING PRACTICE IN THE PERSPECTIVE OF IMAM BUKHARI AND MUSLIM HADITH Wahidahwati, Wahidahwati; Agustin, Yuliana; Handayani, Nur; Muhammad, Mazlina
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 2 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i2.22444

Abstract

This research aims to determine the accounting treatment of Sharia gold pawn products at Sharia Pegadaian, which is measured by the hadith perspective of Imam Al-Bukhari. Furthermore, those used as references include the story of Armor, rides or vehicles, and the story of the Ansar men. The research method used in this research is a case study approach. The case study focuses on the accounting treatment of gold Rahn transactions from the beginning of the contract to the end of the contract. The research results show that the contracts used in Sharia Pawnshops use Rahn contracts, qardh contracts, and ijarah contracts. However, in practice, several things are not under Imam Al-Bukhari's hadith, namely loans for qardh financing, the determination of administrative costs based on the size of the loan, the classification of ijarah discount rates as a percentage, and the combination of qardh and ijarah contracts. The practices following Imam Al-Bukhari's hadith are the ijarah fee system, full payment, and auction. It is recommended that in qardh financing, the customer (rahin) be given a loan of more than 95% of the value of the gold at that time. The costs incurred by the customer must calculate Sharia pawnshop administration costs. Ijarah discounts should not be measured as a percentage, and they must be measured in nominal terms to avoid speculation. Furthermore, customers must receive justice if they borrow some funds so that they do not use two contracts in one transaction.
Co-Authors Abdan Syakura Abdul Handi Adilla Nanda Citra Fauzi Agustin, Yuliana Agustin, Yuliana Alvin Herlandy Lazuardi Arip Budiman, Arip Arrahman, Suhaimi Asriati, Dona Asy?ari, Asy?ari Asy’ari Asy’ari Ayuningrum, Imang Indah Bambang Suryono Bambang Suryono Bambang Suryono, Bambang Berty Ismainingtyas Cahyadini, Erymesha Putri Da Rato, Elisabeth Dewi Maryam Dian Palupi Dian Palupi Elisabeth Da Rato Emeralda Ayu Kusuma Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Erny Isnawati, Erny Fadjrih, Nur Fatmawati, Amelia Fauzi, Adilla Nanda Citra Fidiana, Fidiana Fransisca, Linda Heni Triwulan, Heni Heryanti, Chrisna Dwi Ikhsan Budi Raharjo Jamilah Jamilah Kirana, Ardilla Ayu Kotim Kotim Kotim, Kotim Kristo Josep Manek Lailatul Amanah, Lailatul Lazuardi, Alvin Herlandy Lomanto, Lusiana Mahwiyah Mahwiyah Mahwiyah, Mahwiyah Maratus Zahro Mayangtari Libyanita, Mayangtari Melani, Sulistia Mildawati, Titik Mirna Arsita Anugrawati, Mirna Arsita Muhammad, Mazlina Ni Putu Radita Audi Audi Nia Istikasari Ningsih, Rusiati Nur Fadjrih Nur Fadjrih Asyik Nur Fadjrih Asyik Nur Handayani Oktaviana, Leska Lely Oktaviani, Mei Dia Orien Natalia, Orien Oyong Lisa Palupi, Dian Perdana, Taufan Aditya Pramitasari, Windy Priyadi , Maswar Patuh Priyadi, Maswar Patuh Putri Wijayaningtyas, Putri Rahayu, Rika Ratna Wati Retno, Diajeng Rika Rahayu Rusfika Rusfika Rusfika, Rusfika Setyabud, Teguh Gunawan Sisca May Retta Siahaan, Sisca May Retta Sri Suwanti, Sri Suhaimi Arrahman Surya Adi Wicaksono Suwardi Bambang Suwitho, Suwitho Syaidhatus Zuhriya, Syaidhatus Taufiq, Rahmat Teguh Gunawan Setyabudi Teguh Gunawan Setyabudi Thoharo, Ainun Tri Wulan Sari, Tri Wulan Ulfah Setia Iswara ulfah setia iswara, ulfah setia Weka Natasia, Weka Yuliana Anggreani Dua Delang Kolit Zahro, Mar'atus Zahro, Maratus Zahro, Mar’atus Zahro, Mar’atus Zahrotun Nisa Zainal Fadri Zooana Farida Panjaitan, Zooana Farida