Skripsi

ANALISIS SISTEM PEMBIAYAAN ARRUM (AR-RAHN USAHA MIKRO-KECIL) PADA PT. PEGADAIAN CABANG SYARIAH SIMPANG PATAL KOTA PALEMBANG

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Penilaian

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In Indonesia, SMEs contribute greatly to the gross domestic product. However, SMEs still need more attention, especially in terms of funding. Islamic mortgages have Arrum products that provide special financing for micro and small businesses that are expected to assist these efforts In this research, the method of analysis used descriptive qualilative which describes the correspondence between the field practiced with the relevant regulations, the SFAS No.107, MUI guidance 25, and Islamic Microfinance Theory. The research was conducted in PT.Pegadaian Branch Shariah Simpang Patal Palembang and the object of this research is financing system of ARRUM on this company. These results indicate that the financing system of ARRUM at PT. Pegadaian Branch Sharia Simpang Patal Palembang have been suitabled with MUI guidance 25. However, the views of SFAS 107 is not appropriate because the depreciation expense for Arrum products are not taken into account and based on Islamic Microfinance Theory, there are three points that have not been suitabled. First, there is no accesssed for the poor people. Second, the lack of deep involvement to determine the basic needs and investment and the last point, the lack of after mortgage Services for the user of Arrum financing product.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1307001938	T40947	T409472013	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T409472013

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2013

Collation

xv, 79 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.420 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Ekonomi Akuntansi
Analisis Sistem Pembiayaan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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