Mustard Journal De Ecobusin
Vol. 3 No. 1 (2026): Mustard Journal De Ecobusin (MJDE)

Recognition of Ijarah (Capital Rent) Income from Business Using the Rahn (Pawn) Agreement at Pt Pegadaian Daya Branch, Makassar City

Nursakinah (Unknown)
Sahabuddin (Unknown)
Winarti (Unknown)

Article Info

Publish Date
12 Feb 2026

Abstract

This study aims to determine the recognition of ijarah income (capital lease) business using the rahn (pawn) agreement at PT Pegadaian Daya Branch Makassar City. The type of research used is descriptive qualitative, because it is done in the form of observation, interviews, and documentation. Based on the research conducted, it is found that PT Pegadaian Cabang Daya recognizes rental income when a transaction occurs, rental income (ijarah income) is recognized on an accrual basis when the income is received. So, every transaction that occurs involving income is immediately recorded at that time.

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Journal Info
Mustard Journal De Ecobusin
Website

Abbrev

mjde

Publisher

Generasi Sains Indonesia

Subject

Economics, Econometrics & Finance

Description

Mustard Journal De Ecobusin [e-ISSN 3048-1538] is a peer-reviewed journal published three times a year in the field of Economic and Business. Mustard Journal De Ecobusin is intended to be the journal for publishing articles reporting the results of economic research. Mustard Journal De Ecobusin is ...