PENERAPAN PSAK 107 PADA TRANSAKSI GADAI DI PT. BANK SYARIAH INDONESIA (BSI) KANTOR CABANG PEKANBARU ARIFIN AHMAD

Abstrak

Application of PSAK 107 to pawn transactions at PT. Bank Syariah Indonesia (BSI) Pekanbaru Branch Office Arifin Ahmad is the focus of this research. PSAK 107 regulates accounting for sharia entities engaged in pawn contract-based financing. This research aims to analyze how PT. BSI Pekanbaru Branch Office Arifin Ahmad implements PSAK 107 in recording and reporting pawn transactions in accordance with sharia accounting principles.

The research method used is a case study, by collecting data through interviews with related parties at PT. BSI Pekanbaru Branch Office Arifin Ahmad and through document analysis, such as financial reports, transaction records and company policies regarding pawn transactions.

The research results show that PT. BSI Pekanbaru Branch Office Arifin Ahmad has implemented PSAK 107 properly in recording and reporting pawn transactions. The use of sharia accounting principles contained in PSAK 107 has been integrated consistently in PT's accounting process. BSI ensures that pawn transactions are processed in accordance with applicable regulations.

However, this research also found several challenges in implementing PSAK 107, such as the complexity in determining the fair value of collateral that does not have a clear market price. Therefore, it is recommended that PT. BSI continues to improve the understanding and skills of relevant staff in facing these challenges, and continues to follow developments in sharia accounting regulations to ensure continued compliance.

In conclusion, the application of PSAK 107 to pawn transactions at PT. BSI Pekanbaru Branch Office Arifin Ahmad has made a positive contribution in maintaining the integrity and transparency of sharia accounting, while still facing several challenges that can be taken to improve the quality of sharia financial reporting

Kata Kunci : PSAK 107, TRANSAKSI GADAI, PT. BANK SYARIAH INDONESIA