Accounting treatment analysis of rahn tasjily financing
Purpose - The purpose of this study was to describe the accounting treatment of rahn tasjily financing transactions carried out by BMT UGT Sidogiri Malang with PSAK 107 and the suitability of the transaction application with Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008. Method - This study used descrip...
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doaj-268acebf2df344e3a6be975f50360a4c2021-03-31T07:24:49ZengUniversitas Islam Negeri Walisongo SemarangJournal of Islamic Accounting and Finance Research2715-04292714-81222019-10-011111913810.21580/jiafr.2019.1.1.37322028Accounting treatment analysis of rahn tasjily financingSuhadak Suhadak0Universitas Islam Negeri Maulana Malik Ibrahim MalangPurpose - The purpose of this study was to describe the accounting treatment of rahn tasjily financing transactions carried out by BMT UGT Sidogiri Malang with PSAK 107 and the suitability of the transaction application with Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008. Method - This study used descriptive qualitative method. Result - The research shows that the recognition and measurement of Ijarah transactions are in accordance with PSAK 107, but the presentation and disclosure are not appropriate. Recognition, measurement, and presentation of rahn tasjily financing transactions are in accordance with PAPSI, but the disclosure is not yet appropriate, and accordance with the application of Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008. Implication - This study has an impact on the compliance of the institution in carrying out rahn tasjily financing of PSAK and Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008. Originality - The focus of this study is the application of the determination and accounting treatment of Ijarah costs in rahn gold according to PSAK 107 and Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.https://journal.walisongo.ac.id/index.php/jiafr/article/view/3732rahn tasjilypsak 107papsi viifatwa dsn mui no. 68/dsn-mui/iii/2008 |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Suhadak Suhadak |
spellingShingle |
Suhadak Suhadak Accounting treatment analysis of rahn tasjily financing Journal of Islamic Accounting and Finance Research rahn tasjily psak 107 papsi vii fatwa dsn mui no. 68/dsn-mui/iii/2008 |
author_facet |
Suhadak Suhadak |
author_sort |
Suhadak Suhadak |
title |
Accounting treatment analysis of rahn tasjily financing |
title_short |
Accounting treatment analysis of rahn tasjily financing |
title_full |
Accounting treatment analysis of rahn tasjily financing |
title_fullStr |
Accounting treatment analysis of rahn tasjily financing |
title_full_unstemmed |
Accounting treatment analysis of rahn tasjily financing |
title_sort |
accounting treatment analysis of rahn tasjily financing |
publisher |
Universitas Islam Negeri Walisongo Semarang |
series |
Journal of Islamic Accounting and Finance Research |
issn |
2715-0429 2714-8122 |
publishDate |
2019-10-01 |
description |
Purpose - The purpose of this study was to describe the accounting treatment of rahn tasjily financing transactions carried out by BMT UGT Sidogiri Malang with PSAK 107 and the suitability of the transaction application with Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.
Method - This study used descriptive qualitative method.
Result - The research shows that the recognition and measurement of Ijarah transactions are in accordance with PSAK 107, but the presentation and disclosure are not appropriate. Recognition, measurement, and presentation of rahn tasjily financing transactions are in accordance with PAPSI, but the disclosure is not yet appropriate, and accordance with the application of Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.
Implication - This study has an impact on the compliance of the institution in carrying out rahn tasjily financing of PSAK and Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008.
Originality - The focus of this study is the application of the determination and accounting treatment of Ijarah costs in rahn gold according to PSAK 107 and Fatwa DSN MUI DSN No.68/DSN-MUI/III/2008. |
topic |
rahn tasjily psak 107 papsi vii fatwa dsn mui no. 68/dsn-mui/iii/2008 |
url |
https://journal.walisongo.ac.id/index.php/jiafr/article/view/3732 |
work_keys_str_mv |
AT suhadaksuhadak accountingtreatmentanalysisofrahntasjilyfinancing |
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