Analysis of Accounting Treatment of Sharia Pawn Financing at PT. Pegadaian (Persero) Sharia Branch in Probolinggo City

Abstract

This research was conducted at the CPS Probolinggo Sharia Pawnshop with the aim of this research being to analyze the accounting treatment of sharia pawn financing. The population in this research is in the form of realization data on gold pawning at the Probolinggo Syariah Pegadaian in 2021-2022. The sample in this study uses the technique used in this research is a saturated sampling technique which aims to determine the results of the analysis of accounting treatment whether it is appropriate or not and the financing increases or not. The results of this research show that: (1). Accounting treatment in financing is in accordance with PSAK 107, (2). Pegadaian Syariah Probolinggo as a deduction from the principal of financing and recognizes rental income from rental fees paid by customers, (3). Sharia pawn financing is recognized when the principal of the financing has been repaid by the customer, (4). The presentation and disclosure of financial reports at Pegadaian Syariah Probolinggo is in accordance with PSAK 107. Accounting treatment in rahn financing at Pegadaian Syariah Probolinggo branch which explains the division of profit sharing costs by means of mu'nah which has been determined by the central pawnshop at 1% by Rp. 1,000,000,-.