Sistem Lelang Barang Jaminan di Pegadaian Cabang Barru (Analisis Akuntansi Keuangan Syariah)

الملخص

Collateral Auction System at Pegadaian Branch Barru (Sharia Financial Accounting Analysis), Against the backdrop of the development of auction businesses that use Sharia principles and current guidelines, many collateral items are not taken by the owner of the goods and become a burden for the pawnshop and the collateral must be auctioned. The existence of elements of justice and not being oppressive is very necessary in the pawnshop and auction process. Auction is a pattern of settlement of the execution of collateral that has matured and is ultimately not redeemed by the owner of the goods. This research is a descriptive study with a qualitative approach. The object of this research is Pegadaian Branch Barru. While the subjects are the operational part that is directly involved in the collateral auction process. The data collection method is by observation, interviews and documentation. To analyze data using three techniques, namely data reduction, data presentation, verification and drawing conclusions.