ANALISIS PENERAPAN SISTEM AKUNTANSI GADAI EMAS (RAHN) BERDASARKAN PRINSIP AKUNTANSI SYARIAH PADA PEGADAIAN SYARIAH

Rindi Antika, Tina Kartini, Iqbal Noor

Abstract

This study aims to analyze the implementation of the gold-backed pawn (rahn) accounting system and Sharia accounting principles, as well as the challenges and solutions associated with this implementation at the Kebonjati Sukabumi branch of PT Pegadaian Syariah. The study employs a qualitative method with a case study approach. Data were collected through interviews, observation, and document review involving six informants: the Branch Manager, Appraiser, Cashier, Vault Custodian/Warehouse Officer, and two customers utilizing the gold-backed pawn service. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, while data credibility was verified using source and technique triangulation. Research findings indicate that the implementation of the gold-backed pawn (rahn) accounting system adheres to established operational mechanisms, covering the recognition, measurement, recording, presentation, and disclosure of transactions. This implementation aligns with relevant Sharia-compliant Financial Accounting Standards (PSAK Syariah) and DSN-MUI Fatwas No. 25 and No. 26 of 2002, while upholding principles of fairness, transparency, and social responsibility. Interviews with customers reveal that information regarding appraised value, service fees (ujrah), rights and obligations, and repayment procedures is clearly communicated, thereby supporting the principles of transparency and fairness in transactions. Although challenges such as customer complaints, system disruptions, and difficulties in verifying gold authenticity were encountered, they were successfully managed through the application of Standard Operating Procedures (SOPs). Consequently, the implementation of the gold-backed pawn (rahn) accounting system at Pegadaian Syariah (Kebonjati Sukabumi Branch) complies with Sharia accounting principles and applicable regulations. 

Keywords: Sharia Accounting, Gold Pawn (Rahn), Sharia Pawn, Sharia Accounting Principles, Sharia Financial Accounting Standards (PSAK)