This study aims to determine the implementation of sharia accounting standards and fiqh muammalah in the ar-rahn financing system at Bank Syariah Mandiri Aceh Province. The subjects in this study were PT. Bank Syariah Indonesia I (BSI), This research method is descriptive qualitative. The research was carried out from March until July 1, 2021. The data in this study used primary and secondary data. Data collection techniques are interviews and observations as well as literature study. The results showed that the overall operations of BSM's gold pawn products followed the Fatwa of the National Sharia Council, namely Farwa DSN No. 26 of 2002. The conclusion the accounting treatment of the sharia pawn financing system at PT. Bank Syariah Mandiri, Tbk. Banda Aceh Main Branch, follows sharia accounting rules and has been recorded, presented, and disclosed based on PSAK 107 concerning Ijarah Accounting. The BSM gold pawn financing procedure includes two processes, the application process, and the settlement procedure, and the repayment procedure is divided into three types: early repayment, repayment at maturity, and partial settlement. The bank has followed the Farwa DSN No. 26 of 2002 in operating the BSM gold pawn product, indicating that it adheres to the principles of sharia financing.