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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Vocational Final Project
      • Akuntansi Terapan
      • View Item
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      PROSEDUR PEMBIAYAAN DAN PENCATATAN GADAI EMAS SYARIAH PADA BANK BPD DIY SYARIAH CABANG CIK DITIRO

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      HALAMAN JUDUL (610.2Kb)
      HALAMAN PENGESAHAN (293.9Kb)
      ABSTRACT (89.18Kb)
      BAB I (380.0Kb)
      BAB II (453.5Kb)
      BAB III (563.5Kb)
      BAB IV (412.3Kb)
      BAB V (183.9Kb)
      DAFTAR PUSTAKA (195.5Kb)
      LAMPIRAN (1.260Mb)
      Date
      2016-08-29
      Author
      RIANTI, RANA DITA
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      Abstract
      The main purpose of this study was to know the procedures for the implementation of sharia gold pawn financing contained in Sharia BPD DIY Cik Ditiro. The author restrict the discussion in the stages of the procedure of financing, repayment, extension of the term of the loan, risk management, and accounting journaling gold pawn by qardh-rahn-ijarah. Type of research is to conduct a descriptive qualitative research method, which the authors describe more clearly the implementation of sharia gold pawn. Source of data used is derived from primary data obtained directly from the bank through observation and interviews with care workers sharia gold pawn, and supported from secondary data in the literature of Islamic banking and sharia accounting. Conclusion of results this study indicate that the sharia gold pawn financing procedures in Sharia BPD DIY Cik Ditiro runs to the process quick, easy, cheap, and blessing. Implementation of sharia gold pawn financing in accordance with the sharia foundation DSN-MUI fatwa No. 25 of 2002 on Rahn, DSN-MUI fatwa No. 26 of 2002 on Rahn gold, and DSN-MUI fatwa No. 09 of 2000 on Ijarah. Regarding the handling of risks or resolve disputes that may occur in financing has been executed in accordance with RI Law No. 21 of 2008, although there is still a dispute settlement treatment that has not been clearly written in the contents of the contract regarding the treatment of example related customer payments (rahin) who died during the contract. Characteristics of journal entries related accounting treatment of sharia gold pawn in Sharia BPD DIY Cik Ditiro not use the system installment for the payment of principal or repayment at once at the end of the maturity period. Treatment of the rental fee is paid upfront revenue recognition adjustments will be made in accordance rent every month term of the lease.
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      http://repository.umy.ac.id/handle/123456789/4719
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