OPERASIONAL GADAI DENGAN SISTEM SYARIAH PT. PEGADAIAN (PERSERO) SURABAYA

Sharia pawn shop PT. Pegadaian (Persero) collects fees that are not in form of interests, but it is in from of interests, however, it is in form of a deposit, maintenance, security, and estimation fees. Pawning fee at sharia pawn shop is less and it is charged only once. By using descriptive qualitative research the study portrays pawning operational with sharia system which is done by PT. Pegadaian (Persero). If it is observed from the legal aspect, the Government Ordinance No. 103 Year 2000, Decisions of National Sharia Council (NSC) of Indonesian Islamic Scholar Committee (IISC) that may be used as references in executing the pawning practice according to sharia, and Statement of Financial Accounting Standards 107, accounting for ijarah give the sharia pawn shop PT. Pegadaian (Persero) the powerful legality to conduct pawning by using sharia system. Keywords : Pawning, Sharia pawn shop, Sharia syste