Analisis Implementasi Pembiayaan Ar-Rahn (Gadai Syariah) Pada Kantor Pegadaian Syariah Cabang Landungsari Malang

Afdhila, GalisKurnia (2014) Analisis Implementasi Pembiayaan Ar-Rahn (Gadai Syariah) Pada Kantor Pegadaian Syariah Cabang Landungsari Malang. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian dilakukan untuk mendapatkan bukti empiris implementasi gadai syariah pada Kantor Pegadaian Syariah Landungsari Malang. Penelitian menggunakan metode studi kasus tipe eksplanatoris. Penelitian ini menjelaskan pembiayaan gadai syariah pada Kantor Pegadaian Syariah cabang Landungsari Malang dan dikomparasikan dengan Fatwa DSN-MUI dan standar akuntansi berlaku umum. Data diperoleh melalui teknik wawancara, observasi partisipan, dan dokumentasi. Berdasarkan hasil penelitian disimpulkan bahwa terdapat aspek yang harus disesuaikan oleh perusahaan, yaitu mengenai penetapan tarif ujroh yang masih berdasarkam pinjman, biaya administrasi yang ditentukan berdasarkan pinjaman, serta penggabungan akad rahn dan ijarah. Sedangkan dalam hal penjualan barang jaminan Pegadaian Syariah telah menerapkan ketentuan fatwa DSN MUI.

English Abstract

This study obtain empirical evidence regarding sharia mortgage at Kantor Pegadaian Syariah cabang Landungsari Malang. Research method used is case study methode and explanatory type. This study describe the phenomenon of the research object, in this case is the Sharia mortgage financing at Kantor Pegadaian Syariah cabang Landungsari Malan compared with Fatwa DSN MUI as well as general accepted accounting standard. The data obtained through interview tehniques, participant observation, and documentation. Based on this research result, concluded that there are several aspects that must be adjust by the company with legal regulation. Those aspects are ujroh tarf still define based on loan as well as administrative cost and also incorporation of Rahn and Ijarah contract. In addition to this, Pegadaian Syariah Landungsari Malang has been implement sale of the collateral based on Fatwa DSN MUI. It seen by first contacting the customer when the loan has to paid, and refund the exces money from the sale.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2014/355/051406353
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Budi Wahyono Wahyono
Date Deposited: 22 Sep 2014 09:45
Last Modified: 21 Oct 2021 02:48
URI: http://repository.ub.ac.id/id/eprint/107381
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