STUDI KOMPARATIF AKUNTANSI DAN ISLAM : PRAKTIK “BOROH” (PEGADAIAN) DI KABUPATEN ROKAN HILIR PROVINSI RIAU

Andi Irfan, and Febri Rahmi, and Leny Nofianti, (2014) STUDI KOMPARATIF AKUNTANSI DAN ISLAM : PRAKTIK “BOROH” (PEGADAIAN) DI KABUPATEN ROKAN HILIR PROVINSI RIAU. In: SIMPOSIUM NASIONAL AKUNTANSI SYARIAH, 27 - 28 Agustus 2014, Jakarta.

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Abstract

Background: The purpose of this research is to find the interpretation of Ar-rahn or “boroh” and its implication of the perspective of marhun and rahin. Informants are from marhun and rahin in Kecamatan Pujud Kabupaten Rokan Hilir. Method: Data is collected through interviews with informants and analysed by employing phenomenology. The results of this research show that informants often practise Ar-rahn and don't care about the sharia principles are violated. Conclusion: His findings murtahin utilized by marhun with permission or without the permission of rahin and ignore the maintenance costs. When the Murtahin was sold to pay off debts but the fact murtahin directly into the right marhun without any auction process. Recognition and measurement of pawn transactions occur, the receiver will pledge to hand over money to pawner deal pawner actual harm. Because, as long as the goods have not redeemed the mortgage lien pledge collateral then stuff it into the right receiver pledge to use it. Revenue Service over the lien of the goods obtained from the collateral in the form of garden that are still productive. This is the contradiction with PSAK 107 as pawn collateral items must not be used by the recipient and the recipient's pawn pledge will earn service revenues for pawning goods has not been paid. Keyword: Ar-Rahn, “Boroh”, Islam and Accounting

Item Type: Conference or Workshop Item (Paper)
Subjects: 600 Teknologi dan Ilmu-ilmu Terapan > 650 Bisnis > 657 Akuntansi
Divisions: Fakultas Ekonomi dan Ilmu Sosial > Akuntansi
Depositing User: Mutiara Jannati
Date Deposited: 19 Jan 2017 04:12
Last Modified: 19 Jan 2017 04:12
URI: http://repository.uin-suska.ac.id/id/eprint/10315

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