Recognition of Ijarah (Capital Rent) Income from Business Using the Rahn (Pawn) Agreement at Pt Pegadaian Daya Branch, Makassar City

Nursakinah; Sahabuddin; Winarti

doi:10.37899/mjde.v3i1.322

Authors

Nursakinah Bidang Peminatan Akuntansi Keuangan Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar
Sahabuddin Financial Accounting Interest Area of Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar
Winarti Financial Accounting Interest Area of Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar

DOI:

https://doi.org/10.37899/mjde.v3i1.322

Keywords:

Ijarah Income, Recognition, Rahn Agreement PT Pegadaian

Abstract

This study aims to determine the recognition of ijarah income (capital lease) business using the rahn (pawn) agreement at PT Pegadaian Daya Branch Makassar City. The type of research used is descriptive qualitative, because it is done in the form of observation, interviews, and documentation. Based on the research conducted, it is found that PT Pegadaian Cabang Daya recognizes rental income when a transaction occurs, rental income (ijarah income) is recognized on an accrual basis when the income is received. So, every transaction that occurs involving income is immediately recorded at that time.

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