Jurnal
PERLAKUAN AKUNTANSI IJARAH PADAPEMBIAYAAN QARDH BERAGUN EMAS (RAHN) DI BANK ACEH SYARIAH CABANG LHOKSEUMAWE
- Share to:
ABSTRACT
Gold Pawn Syariah PT. Bank Syariah Aceh Lhokseumawe Branch also known as
gold-backed financing qardh (Rahn), which is the delivery guarantee or right to
control physical on valuables such as gold (bullion or jewelry and its accessories)
to the bank as collateral for the financing qardh received. This study discusses
how the accounting treatment Ijara financing backed qardh gold (Rahn) and
whether the accounting treatment Ijara financing backed qardh gold (Rahn) in
PT. Bank Syariah Aceh Lhokseumawe Branch has been in accordance with SFAS
107, Accounting for Ijarah. This type of research is qualitative research with
descriptive method types. Based on the research results, in PT. Bank Syariah
Branch Aceh Lhokseumawe on Gold-Backed Financing Qardh (Rahn) is still
under SFAS 59 because here the status of Bank Syariah Aceh is still a Sharia Unit
under PT. Bank of the Central Aceh operations using conventional. But preferably
in the running operations of Islamic banking in Indonesia SFAS 107 must be
applied for the disbursement of the financing using the cash basis (cash basis)
that the customer receives direct funding in the form of cash, this is what often
and must be used by banks sharia.
Detail Information
| Penulis | |
|---|---|
| NIP/NIDN/NIM | |
| Edition | |
| Language | |
| Publisher | Sarwah : IAIN Lhokseumawe., 2016 |
| Edition | |
| Subject(s) | |
| No Panggil |