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Perlakuan Akuntansi Akad Musyarakah Mutanaqisah (Studi Kasus : KPR iB Pada Bank Muamalat Cabang Darmo Surabaya) Aishanafi Khadifya Sarwedhie; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 1 No. 6 (2014): Juni-2014
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.526 KB) | DOI: 10.20473/vol1iss20146pp434-447

Abstract

Islamic bank is one of the services industry who offer products according to Shariah requirements. To meet the challenges and muamalah phenomena that exist in current business. Regulators, academics, practitioners, and Sharia Board are required to innovate the products that will be offered to customers. One such innovation is the emergence of hybrid contracts (multi-contract), where in the contract occurred several contract transacted. Application of the hybrid contract with the Bank Muamalah Indonesia is that using the KPR iB financing musharaka mutanaqisah contract (MMQ).Of these phenomena, this research intend to see out of the side of accounting applied in transactions using MMQ contract. This study aims to determine the accounting treatment on Musharaka mutanaqisah contract by Bank Muamalat Indonesia on KPR iB products and verify compliance whether the accounting treatment in accordance with PSAK No. 106 and DSN No. 73.The results of this research make findings that the accounting treatment was carried out by BMI for start-up capital is recognized as a capital MMQ cash. This is because the factors of positive law in force in Indonesia that have an impact on the next accounting treatment, installments process and when the end of the contract. In addition, the realization of the contract is not in harmony with the accounting treatment, so the accounting treatment can not describe what is going on in the contract because it can be obstruction by the positive law applicable. But overall accounting treatment has been carried out by BMI in accordance with PSAK No. 106 and DSN No. 73 on the MMQ installments process and when the contract expires. REFERENCESAgustianto. September 2011. Hybrid Contract dalam Keuangan dan Perbankan Syariah Kontemporer. Sharing, hlm. 14-19.Agustianto. Hybrid pada Pembiayaan Properti (MMQ). Makalah disajikan dalam Pelatihan Akad Hybrid Contract pada Produk Keuangan Syariah. Hotel Mercure. Surabaya. Desember 2011.Antonio, Muhammad Syafi’i. Banks Syariah Wacana Utama dan Cendikiawan. 1999. Jakarta: Tazkia Institute.Aris, Nooraslinda Abdul, Rohana Othman, Rafidah Mohd Azli, Roshayani Arshad, Mardiyyah Sahri2 and Abdul Razak Yaakub. 2011. Islamic house financing: Comparison between Bai’ Bithamin Ajil (BBA) and Musharakah Mutanaqisah (MM). African Journal of Business Management. VI (9): 266- 273.Aryani, Ayu Layla. 2011. Perlakuan Akuntansi Terhadap Pembiayaan dengan Prinsip Mudharabah dan Musyarakah pada Bank Syariah (Studi Kasus pada PT Bank Muamalat Indonesia Cabang Syariah). Skripsi tidak diterbitkan. Surabaya Fakultas Ekonomi dan Bisnis Universitas Airlangga.Basri, Ikhwan Abidin. Syirkah/ Musyarakah, (http://www.tazkia.co.id, diakses 2 Maret 2011).Ghazaly, Abdul Rahman, dkk. Fiqh Muamalat. 2008. Jakarta: Kencana Prenada Media Group.Ghuddah, ‘Abd al-Sattar Abu. 2005. Musharakah Mutanaqishah and Its Shari’ah Parameters. Makalah disampaikan dalam Fifteenth Session of the International Islamic Fiqh Academy of the OIC. Musqat, Oman.Hassan, A. Bulughul Maraam. 2001. Bangil: Pustaka Tamaam.Hosen, M Nadratuzzaman Hosen. 10 September 2013. www.ekonomisyariah.org.Kuncoro, Mudrajad. 2003. Metode Riset untuk Bisnis dan Ekonomi. Jakarta: Erlangga.Mas’adi, Ghufron. Fiqh Muamalah Kontekstual. 2002. Jakarta: Rajawali Pers.Moleong, Lexy J. 2000. Metode Penelitian Kualitatif. Bandung: PT. Remaja Rosdakarya.Pradipta, Raissa Almira. 2011. Tinjauan Terhadap Pengalihan Porsi Kepemilikan dan Hak Sewa dari Nasabah kepada Pihak Ketiga Dalam Perjanjian Pembiayaan Pemilikan Rumah (PPR iB) yang Menggunakan Akad Musyarakah Mutanaqisah (Studi Kasus Bank Muamalat Indonesia). Disertasi tidak diterbitkan. Depok Fakultas Hukum Universitas Indonesia.Saeed, Abdullah. Tanpa Tahun. Menyoal Bank Syariah Kritik Atas Interpretasi Bunga Bank Kaum Neo-Revivalis. Terjemahan oleh Arif Maftuhin. 2004. Jakarta: Paramadina.Saipudin, Afif. 2009. Perlakuan Akuntansi Terhadap Pembiayaan dan Pendanaan dengan Prinsip Mudharabah pada Bank Syariah (Studi Kasus pada Bank Syariah Mandiri Jakarta). Disertasi tidak diterbitkan. Surabaya Fakultas Ekonomi dan Bisnis Universitas Airlangga.Shihab, M. Quraish. 2009. Tafsir Al-Mishbah. Volume 3. Ciputat: Lentera Hati.Smolo, Edib & M. Kabir Hassan. 2011. The Potentials of Musharakah Mutanaqisah for Islamic Housing Finance. Emerald, 4(3): (237-258).Sugiyono. 2005. Memahami Penelitian Kualitatif. Bandung Alfabeta.Suhendi, Hendi. Fiqh Muamalah. 2010. Jakarta: Rajawali Pers.Yin, Robert K. 2002. Studi Kasus : Desain dan Metode, Terjemahan. Jakarta: PT Grafindo Persada.
Implementasi Akuntabilitas Dalam Konsep Metafora Amanah di Lembaga Bisnis Syariah (Studi Kasus : Swalayan Pamella Yogyakarta) Rahmah Yulisa Kalbarini; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 1 No. 7 (2014): Juli-2014
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol1iss20147pp506-517

Abstract

This study is aimed to find out accountability within Trustful metaphor concept and know the process also type of accountability in islamic business organization case study at Pamella Supermarket.The methods of this study is qualitative approach using research study. The analyze technique is domain and taxonomy. Data is collected by interview, passive participant observation, and secondary data. The informants of this research are an assistant manager, a marketing officer, an employee and costumers of the Pamella Swalayan in Yogyakarta.The results obtained, that the implementation of accountability with trustful metaphor concept in Pamella Supermarket based on pamella owner’s concept on accountability that the purpose of life is rahmatan lil alamin that is each muslim can give a benefit to of the muslims. The realization of that concept is there will be a separation of responsibility : business fund from social fund which is managed by Pamella. From the supermarket sight, the business fund is under the responsibility of the owner and to Allah SWT. While the social fund is under the responsibility of the society by holding some social humanity program, which are reported to the society as well as to the existing interrelated departments in Yogyakarta. REFERENCESAbdurrahman, Nana Herdiana. 2013. Manajemen Bisnis Syariah dan Kewirausahaan. Bandung: CV. Pustaka Setia.Afifuddin dan Beni Ahmad Saebani. 2009. Metodologi Penelitian Kualitatif. Jakarta: Pustaka Setia.Almath, muhammad faiz. 1991. 1100 Hadits Terpilih. Jakarta: Gema Insani.Basri, Hasan dan Siti Nabiha Abdul Khalid. April 2012. Examining Accounting and Accountability Issues in Religious. Aceh International Journal of Social Sciences. Volume 1, No. 1: 24-31.Departemen Agama. 2002. Mushaf AlQur’an Terjemah. Jakarta: Pena Pundi Aksara.Harahap, Sofyan syafri. 2001. Menuju Perumusan Teori Akuntansi Islam. Jakarta: PT. Pustaka Quantum.Harahap, Sofyan syafri. 2004. Akuntansi Islam. Jakarta: PT. Bumi Aksara.Harahap, Sofyan Syafri. 2008. Kerangka Teori & Tujuan Akuntansi Syari’ah. Jakarta: Pustaka Quantum.Haryadi, Bambang. 2010. Political Economy of Shariah Accounting (Membangun Teori Ekonomi Politik Akuntansi Syari’ah). Malang: Pascasarjana Universitas Brawijaya.Kholmi, masiyah. Juni 2012. Akuntabilitas dan Pembentukan Perilaku Amanah dalam Masyarakat Islam. Volume 15, No. 1: 63-72.Kiswanto dan Hasan Mukhibad. September 2011. Analisis Budaya Islam Dan Akuntabilitas. Jurnal Dinamika Akuntansi. Volume 3, No. 2: 77-89. Muhammad. 2002. Pengantar Akuntansi Syari’ah. Jakarta: Salemba Empat.Mulawarman, Aji dedi.2009. Akuntansi Syariah (Teori, konsep, dan laporan keuangan). Jakarta: E-Publishing Company.Noor, Ali Fikri.2014. Serial Akhlak Muslim: Amanah. Jakarta: e-book.Permatasari, Nurhidayah Chairany dan Nurul Hasanah Uswati Dewi. July 2011. Pandangan Pemilik Badan Usaha Islam Terhadap Akuntabilitas Dan Moralitas. The Indonesian Accounting Review. Volume 1, No. 2: 135 – 144. Priansa Donni Juni dan Buchari Alma. 2009. Manajemen Bisnis Syari’ah. Bandung: Alfabeta.Shihab,M. Quraisy. 2009. Tafsir Al-Mishbah Pesan, Kesan, dan Keserasian AlQur’an. Jakarta: Lentera Hati.Soetedjo, Soegeng. 2009. Pembahasan Pokok-pokok Pikiran Teori Akuntansi Vernon Kam. Surabaya: Airlangga University Press. Sugiyono. 2012. Memahami Penelitian Kualitatif. Bandung.Alfabeta. Tampubolon, Manahatan P. 2008. Perilaku Keorganisasian (Organizing Behavior) Perspektif Organisasi Bisnis. Bogor: Penerbit Ghalia Indonesia.Triyuwono, Iwan dan Moh Mashudi. 2001. Akuntansi Syari’ah (Memformulasikan Konsep Laba dalam Konteks Metafora Zakat). Jakarta: Salemba Empat.Triyuwono, Iwan. 2000. Organisasi dan Akuntansi Syari’ah. Yogyakarta: LkiS.Triyuwono, Iwan. 2006. Akuntansi Syari’ah (Perspektif, Metodologi, dan Teori) edisi II. Jakarta: PT. Rajagrafindo Persada.(www.suratpembaca.detik.com tanggal 6 november 2013 diakses pada tanggal 6 Juli 2014).(www.pamellagroup.blogspot.com) Diakses tanggal 4 februari 2013 pukul 20.12.
Analisis Keoptimalan Fungsi Baitul Maal Pada Lembaga Keuangan Mikro Islam (Studi Kasus Pada BMT Nurul Jannah di Gresik dan BMT Muda di Surabaya) Rana Ayu Azizah; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 1 No. 12 (2014): Desember-2014
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.531 KB) | DOI: 10.20473/vol1iss201412pp841-852

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Basically Baitul Maal wa tamwil (BMT) have to run optimally both their business functions (Baitul tamwil) and social functions (Baitul Maal). Optimal can be seen from how the organization runs their operations effectively and efficiently. The aim of this research was to determine what causes of less-optimal from the social functions (Baitul Maal) on BMT.This research used qualitative approach and case study method with explanatory study. The informants in this research were managers and administrators of BMT. Based on that method, the selected informants were executive manager of BMT, menager of Baitul Maal, and management of BMT. Data collected by interviews with informants using validation method of sources and data triangulation.The results of this research indicate that their motivation cause disoptimal Baitul Maal function at Islamic microfinance institutions (case study at BMT Nurul Jannah Gresik and BMT Muda Surabaya). REFERENCES Abdullah, Ma’ruf. 2012. Manajemen Berbasis Syariah. Yogyakarta: Aswaja Pressindo.Agoes, Sukrisno. 2013. Auditing: Petunjuk Pemeriksaan Akuntan oleh Akuntan Publik. Jakarta: Salemba Empat.Al-Qur’an Al-Karim. Terjemahan. Departemen Agama IslamBeekun, Rafik Issa. 2006. Strategic Planning and Implementation For Islamic Organizations. USA: The International Institute of Islamic ThoughtBuchari, Nur S. 2009. Koperasi Syariah. Sidoarjo: Masmedia Buana PustakaDaft, Richard L. 2001. Essential of Organozation Theory & Design. Edisi Kedua. South-Western: Thomson LearningDiola, Alfa. 2011. Peran Baitul Maal Wat Tamwil Dalam Peningkatan Kesejahteraan Anggota Pada BMT-UGT Sidogiri di Kota Surabaya. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi dan Bisnis Universitas Airlangga.Griffin, Ricky W. 2013. Management Principles and Practice. Edisi Kesebelas. South-Western: Cengage LearningGrunbaum, Niels N. 2007. Identification of Ambiguity in the Case Study Research Typology: What is a Unit of Analisis.Qualitative Market Research: An International Journal Vol. 10 No.1 pp 79-97. DOI 10.1108/13522750710720413Handoko, T. Hani. 2003. Manajemen. Cetakan Kedelapanbelas. BPFEYogyakarta: Yogyakarta.Huda, Nurul, Achmad aliyadin, Agus Suprayogi, dkk. 2012. Keuangan Publik Syariah: Pendekatran Teoritis dan sejarah. Jakarta: Kencana Prenada Media GroupIlmi, Makhalul. 2002. Teori Dan Praktek Mikro Keuangan Syariah: Beberapa Permasalahan dan Alternatif Solusi. Yogyakarta: UII PressKarim, Adiwarman Azwar. 2010. Sejarah Pemikiran Ekonomi Islam. Edisi Ketiga. Jakarta: RajaGrafindo PersadaKurniawan, Agung. 2005. Transformasi Pelayanan Publik. Yogyakarta: Pembaruan.Muhammad. 2007. Lembaga Ekonomi Syariah. Yogyakarta: Graha IlmuNanda, Aditya Surya Nanda. 2012. Keseimbangan Fungsi Baitul Maal Dan Fungsi Baitul Tamwil Pada Lembaga Keuangan Mikro Islam Di Surabaya Dan Sekitarnya. Skripsi tidak diterbitkan. Surabaya: Fakultas Ekonomi Dan Bisnis Universitas Airlangga Ridwan, Muhammad. 2004. Manajemen Baitul Maal Wat Tamwil (BMT). Yogyakarta: UII PressRivai, Veithzal. 2009. Islamic Human Capital Dari Teori Ke PraktikManajemen Sumber Daya Islami. Edisi Pertama. Jakarta: Rajawali Pers.Robbins, Stephen P. 2003. Organizational Behaviour. Teenth Edition. New Jersey: Prentice.Sudarsono, Heri. 2012. Bank dan Lembaga Keuangan Syariah: Deskripsi dan Ilustrasi. Edisi Ketiga. Yogyakarta: Ekonisia UII YogyakartaYin. Prof. Dr. Robert K. 2013. Study Kasus Desain & Metode.Cetakan Kedua Belas. Edisi Pertama. Jakarta: RajaGrafindo Persada (Rajawali).
Pandangan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Airlangga Tentang Kepatuhan Syariah di Bank Syariah Siti Asmaul Usnah; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 2 No. 2 (2015): Februari-2015
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.04 KB) | DOI: 10.20473/vol2iss20152pp147-161

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Sharia compliance is the main pillar that distinguishes between Islamic banks and conventional banks. Nevertheless, there is still debate among people who use the services of Islamic banking about sharia compliance regarding to the principles of sharia. This research aimed to investigate the customer’s perception of Islamic bank in the scope of Economic and Business Faculty Airlangga University students regarding to sharia compliance practice in Islamic bank which is seen from the concept and indicators of sharia compliance.This research used qualitative approach with a case study. Data collection technique in this research used a Focus Group Discussion (FGD) that consist of four group students of the Economic and Business Faculty Airlangga University from four majors: Economics, Management, Accounting, and Islamic Economics. This research was analyzed using domain and componential analysis.The result of this research showed that sharia compliance concept in Islamic bank that has been agreed by all of four student groups of Economic And Business Faculty of Airlangga University was sharia principles practice in Islamic bank operational system. There were four indicators of sharia compliance which had been agreed by all of four group students of Economic And Business Faculty of Airlangga University. They were akad as according to sharia, corporate culture as according to sharia, lending scheme as according to sharia, halal source of funds. Whereas the indicators which weren’t agreed yet by all of four groupstudents of Economic And Business Faculty of Airlangga University were the existence of Sharia Supervisory Board , financial statements which were reported as according to sharia accounting, and zakat funds.
Pengaruh Cost Of Loanable Fund, Overhead Cost, dan Risk Factor Terhadap Tingkat Margin Pembiayaan Berbasis Natural Certainty Contract di Industri Perbankan Syariah Riris Rizky Hayati; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 2 No. 5 (2015): Mei-2015
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.185 KB) | DOI: 10.20473/vol2iss20155pp441-458

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The purpose of this study is to find out which of the three component parts were cost of loanable funds, overhead costs and risk factors that have a significant effect in determining the margin rate of natural certainty contracts-based financing in Islamic banking industry. This study uses two natural certainty contracts financing agreement, which is murabaha and istisnaa. This study uses a quantitative approach. The statistical tool used is multiple regression time series. The sample used is the Islamic Banks and Sharia Business Unit which data summarized in statistical reports of Islamic banking. The research period is 2009-2013 years. The results of this study is all three rate component simultaneously affect margin rate of murabaha and margin rate of istisnaa. Partial test results were variable risk factors significantly affect the margin rate of murabaha, and variable overhead costs significantly affect the margin rate of istisnaa
Displaced Commercial Risk Pada Bank Syariah (Studi Pada Bank X) Wiwit Mustafidah; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 2 No. 6 (2015): Juni-2015
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol2iss20156pp496-511

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The purpose of this study is to determine how the process of risk management toward displaced commercial risk. This study used a qualitative approach with case study method in the X Islamic Bank. Techniques of data collection was conducted by doing interview and documentation. At the results, X Islamic Bank processing risk management toward displaced commercial risk by doing six stages. First stage was: determination of context by defining comprehension and stakeholders, the second stage was: identification by looking at the cause of the displaced commercial risk, more over: analysis of risk by identifying strategies, impact, and estimate the level of impact measurement, the fourth evaluation of risk by giving the decision process risk, fifth: risk treatment by way of mitigation measures / accept riskthe last stage was : monitor and review by looking at the balance sheet to determine the level of the bank's financial stability.
Pengaruh Variabel Makroekonomi dan Variabel Spesifik Bank Terhadap Non Performing Financing Pada Bank Umum Syariah dan Unit Usaha Syariah di Indonesia Periode 2013-2014 Daisy Firmansari; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 2 No. 6 (2015): Juni-2015
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.461 KB) | DOI: 10.20473/vol2iss20156pp512-520

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This research attempt to analyze the effect of variable gross domestic product (GDP), inflation and financing to deposit ratio (FDR) to non performing financing (NPF) of Islamic Commercial Bank and Islamic Business Unit in Indonesia. This research using quantitative methods. The study is based on quarterly data for the period 2003-2014. Typed of data used are the secondary data from official website Indonesian Bank and Bureau Statistic Center. The analytical methods used in this study is the method of multiple linear regression with a significance level of 0,05.The result of this research indicate that gross domestic product and inflation partially provide a significant influence to non performing financing. Only financing to deposit ratio have an insignificant influence to non performing financing. However, gross domestic product, inflation and financing to deposit ratio simultaneously provide a signification effect to non performing financing.
Variabel-Variabel Yang Mempengaruhi Tingkat Bagi Hasil Tabungan Mudharabah Pada Industri Perbankan Syariah di Indonesia Periode 2011-2014 Lauda Huruniang; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 2 No. 7 (2015): Juli-2015
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.236 KB) | DOI: 10.20473/vol2iss20157pp583-597

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The purpose of this research is examine the influence of non performing financing (NPF), financing to deposit ratio (FDR), total revenue, and BI rate toward trustee profit sharing mudharabah Islamic Bank Industries in Indonesia start from January 2011 until June 2014 periods. This research uses quantitative approach. The analysis method used in this research is the method of multiple linear regression analysis of time series with a significance level of 0,05.The result showed that performing financing (NPF) and BI rate have significant influence toward trustee profit sharing mudharabah partially, while financing to deposit ratio (FDR) and total revenue does not influence trustee profit sharing mudharabah significantly. However, non performing financing (NPF), financing to deposit Ratio (FDR), total revenue, and BI rate have significant influence toward trustee profit sharing mudharabah simultaneously.
Membandingkan Efisiensi Pembiayaan Bank Umum Syariah dan Bank Umum Konvensional di Indonesia Dengan Metode Data Envelopment Analysis (DEA) Ditta Feicyllia Sari; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 2 No. 8 (2015): Agustus-2015
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.409 KB) | DOI: 10.20473/vol2iss20158pp673-688

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This study aims to determine and comparing the level of financing efficiency of Islamic Banks and Conventional Bank in Indonesia. This study uses a quantitative non-parametric approach With Data Envelopment Analysis (DEA) VRS assumption, and a statistical tool Mann-Whitney U-Test. The samples are 10 Islamic Banks and 13 Conventional Commercial Bank those comply with the specified sample criteria. During 2010 to 2014, Islamic Bank has efficiency level of financing relatively higher than Conventional Bank based on VRS assumption. Source of inefficiency in Islamic Banks finance more due to inefficiency on ascale of financing . While the hypothesis test showed there are significant differences in the level of scale financing efficiency, and no significant difference in the level of financing efficiency between Islamic Banks and Conventional Banks in Indonesia with CRS and VRS assumption.
Analisis Kesesuaian Akuntansi Transaksi Gadai Emas Syariah Dengan PSAK dan Fatwa DSN MUI (Studi Kasus Praktik Gadai Emas di Pegadaian Syariah Surabaya) Lina Aulia Rahman; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 2 No. 11 (2015): November-2015
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.935 KB) | DOI: 10.20473/vol2iss201511pp943-953

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One easy and practical financing is a pawn. Pawning gold is very attractive financing for fast processing and high estimates. Basic mortgage financing in Indonesia sharia is Fatwa 25 / DSN-MUI / III / 2002 on Rahn and 26 / DSN-MUI / III / 2002 on the Gold Rahn, PSAK 59 (qardh), PSAK 107 (Ijarah), and PAPSI in 2013.This study aims to determine the accounting treatment products on the gold pawn Sharia Islamic Pawnshop Surabaya with gold pawn practice case studies on Islamic Pawnshop Blauran Surabaya Branch. This research is qualitative. The data collection methods used were interviews and take the financial statements on the official website Pawnshop. The results showed that the accounting treatment in the aspect of recognition and measurement in accordance with PSAK 107, PSAK 59, and PAPSI 2013. But, the presentation of the financial statements is not accordance with PSAK 100 and 101.
Co-Authors Abdul Alaa Asy Syafiq Afandi, Ahmad Hafid Agustina, Ribut Pipit Ahmad Hafid Afandi Ahmad Shofiy Mubarok Aishanafi Khadifya Sarwedhie Aishanafi Khadifya Sarwedhie, Aishanafi Khadifya Alif Rana Fadhilah Alifianingrum, Rosyda Amaliyana, Aisyah Ana Zuliatin Nadhiroh Annisa Permatasari Annisa Rahma Febriyanti Anugraheni, Hayyuna Aprilia Pratiwi Arif Maulana Arinda Dewi Nur Aini Baiyina Rupiawan Basyasyatul Hanafiyah Bayu Arie Fianto Billy Purwocaroko N Daisy Firmansari Damayanti, Ristra Ayu Dania Ulfah Dianti Della Safira Radi Putri Devi Arum Saputri Dian Filianti Dian Rizqi Lestari Dianti, Dania Ulfah Dimas Mulya Pratama Dina Fitrisia Septiarini, Dina Fitrisia Ditta Feicyllia Sari Ditta Feicyllia Sari, Ditta Feicyllia Dwi Wulan Ramadani Estiningtyas Kusuma Safitri Fachruddin ‘Aabid Fadhilah, Fatin Fatin Fadhilah Filianti, Dian Frendi Prayogo Frinda Fraktika Devi Galuh Widagdo Gani, Redy Barlian Hayyuna Anugraheni Hengky Asmarakandi Hifi Saniatusilma Hifi Saniatusilma, Hifi Husnul Hotimah, Husnul Imam Wahyudi Indrawan, Imam Wahyudi Indiastary, Diyas Iriani, Rosyida Ismiyatun Nafi'ah Izzadin Nur Muhammad Lauda Huruniang Lauda Huruniang, Lauda Lina Aulia Rahman Lina Aulia Rahman, Lina Aulia Moh Sigit Awwaludin Muhammad Al Fansa Nuhin Muhammad Rasyid Ridha Pratama Mukhibbatul Adawiyah Nabella Ericha Ayufianti Nabila Rifda Darmawanti Nabilah Nabilah Nadhiroh, Ana Zuliatin Nisrinah Arofahtus Sholehah Nur Sa’diyah Pratama, Muhammad Rasyid Ridha Puji Sucia Sukmaningrum Putri Hayati Rahmah Yulisa Kalbarini Rahmah Yulisa Kalbarini, Rahmah Yulisa Rana Ayu Azizah Rana Ayu Azizah, Rana Ayu Ribut Pipit Agustina Riris Rizky Hayati Ristra Ayu Damayanti Rizki Amalia Rahma Diyanti Rosa Kartika Al-Jihadi Rosyda Alifianingrum Rosyida Iriani Ruhana, Nafisah Ruhana, Nafisah Sahrullah, Abdul Aziz Salfia Salfia Saputri, Devi Arum Satrio Hadibowono Siti Asmaul Usnah Siti Asmaul Usnah, Siti Asmaul Syelvi Salama Binti Abdullah Bazher Taqiyah Dinda Insani Tyagita Winaya Mukti Wijayanti, Ida Windi Wulandari Fitriani Wiwit Mustafidah, Wiwit Yeano Dwi Andhika Yeni Putri Lintang Sari Yenny Novita Sari Yulia Wahyu Ningsih Yuliati Yurike Fitria Astuti