APA ITU AKAD RAHN (GADAI SYARIAH)? ILUSTRASI DAN CONTOH PERLAKUAN AKUNTANSI SESUAI PSAK-107

Summary

This video script delves into the concept of 'arah,' an Islamic pawn contract, covering its definition, legal sources, and accounting treatments. It explores the roles of both parties involved, the types of collateral used, and the rights and responsibilities regarding the pledged goods. Additionally, the video addresses specific issues like the ability to use pawned items and the costs associated with their maintenance. The discussion concludes with an example of a customer agreeing to the terms of the pawn contract, with clear conditions on repayment, collateral return, and potential actions if the debt is not settled within the agreed time frame.

Takeaways

• 😀 An introduction to the topic of 'rahan' (pawn) agreement, explaining its basic concept and purpose.
• 😀 The 'rahan' agreement involves a loan secured by a pledged item, which will be returned after the debt is fully paid.
• 😀 The pledged item can be either movable (e.g., cars, motorcycles) or immovable (e.g., gold, land).
• 😀 The essential components of a 'rahan' contract include the agreement (ijab qobul), and the two parties: the giver and receiver of the pledge.
• 😀 The 'rahan' agreement allows the borrower to potentially utilize the pledged item, unlike typical pawn agreements where the item cannot be used.
• 😀 The pledged item in a 'rahan' agreement may involve maintenance costs, which are the responsibility of the borrower.
• 😀 Islamic law (Al-Quran and Sunnah) serves as the legal foundation for the 'rahan' contract.
• 😀 The accounting treatment of the 'rahan' agreement involves recording the loan as a receivable (accounts receivable) upon disbursement.
• 😀 Upon repayment of the loan, cash is recorded as a payment against the receivable. For the borrower, the transaction is recorded as an increase in liability (debt).
• 😀 If the borrower fails to repay within the agreed time, the pledged item may be sold at auction, with any excess proceeds donated to charity.

Q & A

What is the primary topic discussed in this script?

The script primarily discusses the concept of 'rahan' or pawn in Islamic finance, its definition, legal sources, and the accounting treatment related to it.

What is 'rahan' in Islamic finance?

'Rahan' refers to a pledge agreement where an item is held as collateral for a loan, and it is returned once the debt is fully repaid.

What types of items can be used as collateral in a 'rahan' agreement?

Collateral in a 'rahan' agreement can include both movable items such as cars or motorcycles, and immovable items like gold or land.

What are the key components or conditions (rukun) of a 'rahan' agreement?

The key components of a 'rahan' agreement include the pledgee, the pledgor, the object of pledge, and the mutual consent (ijab qabul) of both parties.

Can the pawned goods be used by the pledgor during the agreement?

In traditional 'rahan', the pawned goods cannot be used by the pledgor. However, in some variations, such as 'rahan tijarisi', the goods can be used, and the pledgor is responsible for maintenance costs.

What are the legal sources of 'rahan' in Islamic law?

The legal sources of 'rahan' are found in the Quran and the Sunnah, which provide the foundational guidance on its implementation and conditions.

What is the accounting treatment for the receiving party in a 'rahan' agreement?

For the receiving party, the accounting treatment involves recording the loan as receivables (piutang) and the payment of the loan as cash. Any maintenance expenses related to the collateral are also recorded.

How does the accounting treatment for the pledging party differ?

For the pledging party, the loan received is recorded as a liability (utang), and any expenses related to the maintenance of the collateral are recorded as expenses (beban).

What happens if the borrower is unable to repay the loan within the agreed timeframe?

If the borrower fails to repay the loan within the agreed time (usually three months), the lender may offer an additional seven-day period. If the borrower still cannot repay, the collateral may be auctioned off.

What happens if the collateral is sold for more than the agreed amount in the auction?

If the collateral is sold for more than the agreed amount, the surplus is donated to charity or given as a form of zakat, as per the agreement between the parties.