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All Journal Jurnal Manajemen Dayasaing Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Kajian Akuntansi dan Auditing INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Ilmiah Wahana Pendidikan Humantech : Jurnal Ilmiah Multidisiplin Indonesia INVOICE : JURNAL ILMU AKUNTANSI PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Ilmu-Ilmu Peternakan Riwayat: Educational Journal of History and Humanities Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Nurdiansyah, Dian Hakip
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of the As-Salam Contract in Zalora Ecommerce Putri*, Annisa Paramitha Rachman; Khasanah, Jumiatun; Alfiyyah, Kartika Nur; Nurdiansyah, Dian Hakip
Riwayat: Educational Journal of History and Humanities Vol 6, No 2 (2023): Social and Religious Aspect in History, Economic Science and Law
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i2.30522

Abstract

The times have brought the economy especially sharia, to adapt technological advances. One of these advances is the online buying and selling sector. Especially since the Covid-19 pandemic the use of e-commerce has increased. Ordering goods in online buying and selling has similarities with the as-salam contract, so it is very important to know whether the online buying and selling system is in accordance with the pillars and terms of the as-salam contract which has been determined by law. This study uses qualitative research methods with descriptive analysis based on literature studies. The researcher also uses a normative (juridical) approach and the analysis used is by using a deductive method. The results of this study are the online as-salam system on Zalora.co.id is allowed because it meets the established pillars and requirements of as-salam, it's just that it can be imperfect because sometimes there are discrepancies in the specifications, accordance with the offer or delivery of goods outside the expected agreement. After knowing the permitted as-salam system, it is better to improve the e-commerce sales mechanism, in order to minimize doubts and imperfections in the as-salam contract in online buying and selling.
PENGARUH DANA PIHAK KETIGA DAN RASIO KECUKUPAN MODAL TERHADAP PEMBIAYAAN MURABAHAH Aziz, Kresnhanto; Nurdiansyah, Dian Hakip
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4973

Abstract

This study aims to examine the effect of Third Party Funds and Capital Adequacy Ratio on Murabahah Financing in Indonesia from 2017-2019. This research method uses quantitative approach. The data used in this study comes from financial statements of sharia bank companies in Indonesia for the period of 2017-2019. Then, the data that has been obtained will be analyzed using multiple linear regression analysis and hypothesis testing consisting of the t test and f test with the help from SPSS 23 software. The sampling technique uses non probability sampling with purposive sampling technique. The results of statistical testing show that partially Third Party Funds has positive effect on Murabahah Financing and Capital Adequacy Ratio has positive effect on Murabahah Financing. Meanwhile, simultaneously Third Party Funds and Capital Adequacy Ratio has an effect on Murabahah Financing. Then, the coefficient of determination (R2) was 97,5%. This shows that Third Party Funds and Capital Adequacy Ratio variables can effect the Murabahah Financing by 97,5% and the remaining of 2,5% is influenced by other variables which are not used in this study. Keywords: Third Party Funds, Capital Adequacy Ratio, Murabahah Financing
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN METODE VARIABEL COSTING PRODUK P3XX PADA PT. YUSHIRO INDONESIA Nursukmawati, Indri; Nurdiansyah, Dian Hakip
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.6028

Abstract

The research objective was to determine the calculation of the Cost of Production using the Full Costing Method and the Variable Costing of the P3XX Products at PT. Yushiro Indonesia. Data collection was carried out from October 2020 to November 2020. The data obtained were secondary data. Secondary data is data that does not directly provide data to data collectors (through other people or documents). The research method used is descriptive qualitative research methods sourced from data from the PPIC Department. The data were obtained and analyzed by calculating the Cost of Production using the Full Costing and Variable Costing methods. From the results of data analysis from the company, the company uses the full costing method But, as a comparison the data is made using the Variable Costing method. So that the company does not choose the wrong method used in the future. Keywords: Full Costing, Variable Costing, Cost of Production.
EFFECT OF INFLATION, BI RATE AND EXCHANGE RATE ON SHARIA-LIFE INSURANCE PROFIT Nasyifa, Intan Dwi; Nurdiansyah, Dian Hakip
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10432293

Abstract

Indonesian people's awareness of the importance of insurance is increasing, including sharia insurance products. With increasing public awareness of Islamic insurance, it is possible that the income earned by Islamic insurance companies will increase. However, as people's awareness of insurance increases, economic conditions in Indonesia, such as the inflation rate, BI rate and exchange rates, also change. The economic conditions in Indonesia, which have often changed recently, were caused by the Covid-19 pandemic. Based on previous research and several theories, inflation, BI Rate, and also the Exchange Rate affect the profit earned by sharia-life insurance companies in Indonesia. Therefore, this study aims to find out whether economic conditions such as the level of inflation, the BI Rate, and the exchange rate also affect the profits earned by sharia life insurance companies in Indonesia. This research uses quantitative methods. This research includes these classic assumptions, that are Normality Test, Multicholinearity Test, Heteroschedasticity Test, and Autocorrelation Test. This research also conducts a hypothesis test consisting of t-test (partial test), Adjusted R Square test, and F test (Fisher Test). The results of this study the simultaneous influence of Inflation, BI Rate, and Exchange Rate on Sharia-Life Insurance Profit is 57.6%.
Co-Authors Ahmad Nawawi Akbar, Agung Ali Alfiyyah, Kartika Nur Andi Asmara, Andi Ayu , Nabilla Sekar Aziz, Kresnhanto Fanani, Winda Atikah Fathia, Siti Diana Fauji, Fauji Hestiani, Dewi Iswara, Juliyawita Dwi Khasanah, Jumiatun KOSASIH KOSASIH, KOSASIH Nasyifa, Intan Dwi Nursukmawati, Indri Putri*, Annisa Paramitha Rachman Rasyidin, Az-Zubair Ainur Sundamanik, Siti Jamilah Suparno Suparno