THE CONTRACT AND OPERATIONAL OF GOLD PAWNING IN SHARIA PAWNSHOP MUNGGUR, YOGYAKARTA

This study aims to determine the contract and operational of gold pawning in Sharia Pawnshop Munggur, Yogyakarta, and analyze their compliance with Fatwa Number 25/DSN-MUI/III/2002 concerning Rahn and Fatwa Number 26/DSN-MUI/III/2002 concerning Gold Rahn. Normative and empirical research methods were used this study. The data were collected through library research and interviews. The results show that the contract of gold pawning in Sharia Pawnshop Munggur, Yogyakarta used two stages; Rahn and Ijarah contracts and both of these contracts are compliance with the Fatwa. The operational of gold pawning in Sharia Pawnshop Munggur, Yogyakarta when viewed from the legal aspect that are, Government Regulation Number 103 of 2000, Fatwa of the National Sharia Council of MUI, and Statement of Financial Accounting Standards (PSAK) No.107, provides strong legality for PT. Pegadaian (Persero) in implementing Sharia pawning. There are some stages and provisions related to gold pawning loan applications in Sharia Pawnshop Munggur, Yogyakarta. However, their applications are not yet fully compliance with Fatwa Number 25/DSN-MUI/III/2002 and Fatwa Number 26/DSN-MUI/III/2002, especially regarding maintenance costs (ujrah) and administrative costs.