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Nur Handayani
Puslitbang Gizi dan Makanan, Badan Litbang Kesehatan Depkes RI
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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 Abbas, Ansar Afininda Melanawati, Afininda Agustin, Yuliana Ahmad, Muhammad Ali Aini Lubis, Nazwa Septi Akhmad Riduwan Al Amin, Nanda Adib Alifa Kamal, Nazla Amallia, Meita Ammar, Wafiqah Ana Mufidaturrosida Anggara, Dimaz Rifki Anggi Prasetyo Wibowo, Anggi Prasetyo Aninditia Sabdaningsih Anis Karlina, Anis Anisa Amri Isbala, Anisa Amri Apriliawati, Kiki Ninda Arif, Nariswari Putri Ariska, Nesa Arumsari, Vivien Fitriana Atikasari, Teti Tri Aziz, Faizal Umar Azizah, Muftiyatul Bangaran, Agnomelsya Cahyani, Nilam Indah Cantika, Shafira Putri Cornelia Susilo, Maurinda Datupalinge, Bangkit Ayatullah Dawamah, Nurazizah Delvira Andini Desi Dwi Kustianingsih, Desi Dwi Diah Ayuningrum, Diah Eka Kartika Sari Elviani, Rosita Emmy Vismia Indyarwati, Emmy Vismia Fadhillah, Zaki Fatimatuszahra, Faaza Fauziyah, Miftahul Reza Felmawati, Erik Noviana Fidiana, Fidiana Firnandi Heliyanto, Firnandi Gaol, Royana Lumban Haziq, Juan Syakir Ika Putri, Alifyah Ismail Ismail Isro’ah, Binti Izzatul Yazidah, Izzatul Juliana Juliana Juliana Karamullah, Fernanda Ayu Khaer, Ain Khilmiyah, Isniatul Lailatul Amanah, Lailatul Larasati, Woro Latifa, Dewi Nur Lilis Ardini Lishanawati, Rd. Emilia Maanary, Audryan Novalino Manalib, Silvia Yeni Maria Valencia Wahyudi, Maria Valencia Mislawaty, Sri Eva Moestafidz, Chalieq Muhairiyah Syafrina, Muhairiyah Muhammad, Mazlina Mujio, Mujio Musaidah, Musaidah Musaidah Mustika, Hindah Mutmainnah, Dewi N.K, Rahmawati Nasution, Irfan Sazali Novita Novita Nurhamidah, Anisah Nurhayati Octaviani, Nanda Eka Oktavianto Eko Jati Pinto, Eliza Xavier Soares Pradana, Era Yunian Pradana, Yosea Eka Priyadi, Maswar Patuh Purnamasari, Ratna Dewi Wulan Purwandari, Elce Purwanti, Dyna Febri Rachmawati, Dian Eka Radya Ruslan, Shaiecka Rahmat, Aris Rahmawati, Rahmawati Rasjid, Ashari Rasyifa, Fayza RATNA WIJAYANTI Retnani, Endang Dwi Ria Wulansari, Ria Riyandini, Kristi Rizky Abrellian, Jevando Rizky Chintyawati, Rizky Robby Aditiya Romy, Robby Aditiya Rosiana, Eryza Ruslan, Shaiecka Radya Salsabilla, Anggina Zahra Saputra, Arun Saputra, Novitasari Saputra, Riyu Sari, Mey Rina Putri Andika Seja T, Novia Syalsa Dila Sembiring, Andini Br Setiawan, Irfan Setyaningsih, Ayu Siska Febriyanti Siti Rokhmi Fuadati Sofia, Azyka SRI ASTUTIK Sri Mulyaningsih Susanti Susanti Sutawijaya, Ahmad Hidayat Syahrenny, Nenny Syakir Haziq, Juan syakur, Rosdiana T. Hidayat, Janthy Teguh Suryanto Trisdaningrum, Rinda Tuti Yanuarti Tutut Fitriati, Tutut Usiono Usiono Utaminingtyas, Farida Wahidahwati Wahidahwati Watiyah, Watiyah Widyastuti, Khamidah Nur Winarti, Yulita Ayu Winfi, Rahma Aliifah Yani, Sanda Ummu Lutfi Ahk Yati, Dwi Zahra Harahap, Atika Zainal Berlian Zakariyah, Eviyanti Zali, Muhammad Zulhaq, Arifah