Analisis Proses Dan Perlakuan Akuntansi Pembiayaan Akad Rahn Tasjily (Studi Kasus PT. XYZ)

Abstract

The research aims to determine the process and accounting treatment of the financing by Rahn Tasjily Contract. The method used is a Descriptive Case Study on PT XYZ. The analysis used theoretical propositions as a general strategy and pattern matching as a specific analysis. It consists of primary data (interviews and observations) and secondary data (contracts, accounting treatment in the system, PT XYZ annual reports, DSN-MUI fatwa, and PSAK). The study results indicate that the process of financing the Rahn Tasjily contract is under the fatwa by DSN-MUI. The financing contract begins with the Qardh contract and then continues with the Rahn Tasjily Contract to collect maintenance services fee / Mu’nah, accounting treatment of the financing by Rahn Tasjily contract is related to financial accounting standards by IAI. Still, it is not following PSAK Ijarah/Sharia Rent because the characteristics of the Rahn Tasjily are fee-based services. This study impacts the institution’s compliance in carrying out rahn tasjily financing of PSAK 107 (Effective 1 January 2017) and Fatwa DSN MUI DSN No.92/DSN-MUI/III/2014 for financing by Rahn Tasjily Contract.