Recognition of Ijarah (Capital Rent) Income from Business Using the Rahn (Pawn) Agreement at Pt Pegadaian Daya Branch, Makassar City
Abstract
This study aims to determine the recognition of ijarah income (capital lease) business using the rahn (pawn) agreement at PT Pegadaian Daya Branch Makassar City. The type of research used is descriptive qualitative, because it is done in the form of observation, interviews, and documentation. Based on the research conducted, it is found that PT Pegadaian Cabang Daya recognizes rental income when a transaction occurs, rental income (ijarah income) is recognized on an accrual basis when the income is received. So, every transaction that occurs involving income is immediately recorded at that time.
Fields of Study & Subjects
Islamic Finance and Banking Studies
Accounting and Financial Management
Accounting Theory and Financial Reporting
Publication details
- Journal / source
- Mustard Journal De Ecobusin
- Volume
- 3
- Issue
- 1
- Pages
- 1–11
- Publication date
- 12 February 2026
- Language
- EN