Main Article Content
Abstract
This study was conducted with the aim of knowing the ijarah contract process and the obstacles in implementing PSAK 107 and the process of implementing PSAK 107 on gold pawn transactions at the UPS Pawnshop Jampue Branch, Pinrang Regency. The type of research used in this research is field research using qualitative methods with a phenomenological approach. Primary data were obtained from direct interviews with related parties, namely the leadership at the UPS Pawnshop Jampue Branch, Pinrang Regency. Secondary data is additional data to add information that can strengthen the main data in the form of books, and online print media. Data collection techniques in this study were in the form of observation, direct interviews and documentation. The research location is at the UPS Pawnshop Jampue Branch, Pinrang Regency. The result of this study is that the form of the ijarah agreement at the UPS Jampue pawnshop is carried out in the form of disbursement (loan application) where the conditions that must be met to be able to apply for a loan are to bring an ID card and gold to be pawned and sign the contract. determination of costs, such as administrative fees, and ijarah fees (storage and maintenance costs. Loan repayment or redemption of pawned goods by bringing ransom and ijarah tariff fees. Auctions, auctions are carried out if the customer cannot repay the loan. Barriers experienced in implementing PSAK 107, namely that financial reports are not made at the branch office but at the regional office, this is one of the obstacles for the UPS pawnshop Jampue Branch, Pinrang Regency in implementing PSAK 107 as a whole. As for the gold pawn transaction in the recording, it is in accordance with PSA.