PRAKTIK GADAI DENGAN JAMINAN LAHAN SAWAH DALAM PERSPEKTIF AKUNTANSI SYARIAH

Sharia financial institutions in Indonesia have penetrated many sharia-based businesses, one of which is the practice of pawning. The increase in sharia-based pawn transactions will definitely attract the Indonesian people, especially those who are Muslim. Due to the lack of a comprehensive understanding of pawning in Islam, there is an imbalance which causes the sharia pawning process to be misused. The recognition and implementation process of sharia pawn transactions is determined according to Islamic law, so that borrowers and lenders do not harm each other. Therefore, this research aims to find out how the practice of pawning with collateral for rice fields is in the sharia accounting concept in Ranteangin District, North Kolaka Regency based on PSAK 107. This research uses a case study research method with a qualitative approach. The research subjects were people in Ranteangin District, North Kolaka Regency. Data was collected by observation, interviews, documentation. Data analysis uses the case study evidence analysis method with three stages, namely data collection, data presentation, and drawing conclusions. The research results show that the treatment of the ar-rahn contract is in accordance with the points in the MUI DSN Fatwa No. 25/DSN-MUI/III/2002. Meanwhile, the accounting treatment for ijarah in ar-rahn contracts according to PSAK 107 is appropriate and not appropriate because disclosure has not been made. It can be concluded that it is quite good and in accordance with recognition, measurement and presentation, but action needs to be taken to make disclosures if there are appropriate provisions.