Jurnal Akuntansi AKUNESA
Vol 2, No 1 (2013): AKUNESA (September 2013)

OPERASIONAL GADAI DENGAN SISTEM SYARIAH PT. PEGADAIAN (PERSERO) SURABAYA

Erangga, Adilla Sarah (Unknown)



Article Info

Publish Date
24 Dec 2013

Abstract

Sharia pawn shop PT. Pegadaian (Persero) collects fees that are not in form of interests, but it is in from of interests, however, it is in form of a deposit, maintenance, security, and estimation fees. Pawning fee at sharia pawn shop is less and it is charged only once. By  using  descriptive  qualitative  research  the  study portrays pawning operational with sharia system which is done by PT. Pegadaian (Persero). If it is observed from the legal aspect, the Government Ordinance No. 103 Year 2000, Decisions of National Sharia Council (NSC) of Indonesian Islamic Scholar Committee (IISC) that may be used as references in executing the pawning practice according to sharia, and Statement of Financial Accounting Standards 107, accounting for ijarah give the sharia pawn shop PT. Pegadaian (Persero) the powerful legality to conduct pawning by using sharia system. Keywords : Pawning, Sharia pawn shop, Sharia system

Copyrights © 2013






Journal Info

Abbrev

jurnal-akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, terbitan ini berisi artikel bidang ilmu Umum yang diterbitkan secara berkala 4 bulanan. ...