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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal of Economics, Business, & Accountancy Ventura Suhuf Jurnal Al-Amwal Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Journal of Finance, Economics, and Business Budgeting: Jurnal Akuntansi Syariah
Fatriansyah, Alif Ilham Akbar
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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BISNIS JUAL BELI ONLINE DALAM PERSPEKTIF ISLAM Fatriansyah, Alif Ilham Akbar
AL AMWAL (HUKUM EKONOMI SYARIAH) Vol. 3 No. 1 (2020): Jurnal Al Amwal (Hukum Ekonomi Syariah)
Publisher : STAI BHAKTI PERSADA BANDUNG

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Abstract

This study aims to find out about online shop (online business shop) in Islamic view (Islamic law). This research is qualitive descriptive. This study included literature to examine the written sources such as scientific journals, books referensi, literature, encylopedias, scientific articles, scientific papers and other sources that are relevant and related to the object being studied. As for the object of study this research is in the form of texts or writings that describe and expalin about the business / online shop (online shopping), which become popular in Indonesia. Results from this study is Islam do business through online is allowed in accordance with Islamic Shari?a. While there are elements of usury, injustice, monopoli and fraud. Prophet hinted that buying and selling is lawful while consensual (Antaradhin), for sale or through an online business as having a positive impact because it is practical, fast, and easy for the buyer. If the business by via online not in accordance with the terms and conditions described above, online business is not allowed
KAJIAN PENELITIAN TENTANG HUKUM JUAL BELI KREDIT Fatriansyah, Alif Ilham Akbar
Suhuf Vol 32, No 1 (2020): MEI
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Jual beli merupakan kegiatan yang sering terjadi pada seseorang sehingga menimbulkan adanya interaksi satu sama lain. Hal yang terjadi dalam jual beli tidak hanya dilakukan secara tunai namun ada juga secara kredit. Perkembangan sekarang banyak yang menawarkan transaksi jual beli secara kredit. Dalam penelitian ini jual beli secara kredit dilihat dari sudut pandang Islam disertai kajian beberapa penelitian terdahulu. Hasil dalam penelitian ini mengatakan bahwa jual beli secara kredit diperbolehkan dalam Islam, namun ada beberapa hal yang harus terpenuhi seperti kedua belah pihak sepakat dengan aqad, tidak diharuskan membayar bunga, tidak bersifat gharar/tipuan, tidak bersifat ribawi, selain itu etika bisnis dalam Islam yang dicontoh Rasullulah harus senantiasa kita gunakan seperti Fathonah, Amanah, Siddiq, dan Tabliq. Tujuannya untuk mendapatkan kebarokahan disertai dengan tujuan tolong menolong.
BISNIS JUAL BELI ONLINE DALAM PERSPEKTIF ISLAM Fatriansyah, Alif Ilham Akbar
Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Vol 5 No 1 (2020): Mei 2020
Publisher : Konsorsium Dosen Sekolah Tinggi Agama Islam (STAI) Al-Yasini Pasuruan

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Abstract

Abstract: This study aims to find out about online shop (online business shop) in the Islamic view (Islamic law). This research is a qualitative descriptive. This study included literature to examine the written sources such as scientific journals, books reference, literature, encyclopedias, scientific articles, scientific papers, and other sources that are relevant and related to the object being studied. As for the object of study this research is in the form of texts or writings that describe and explain the business / online shop (online shopping), which becomes popular in Indonesia. Results from this study are Islam does business through online is allowed following Islamic Shari’a. While there are elements of usury, injustice, monopoly, and fraud, Prophet hinted that buying and selling is lawful while consensual (Antaradhin), for sale or through an online business as having a positive impact because it is practical, fast, and easy for the buyer. If the business by via online not following the terms and conditions described above, online business is not allowed. Keywords:. online shop, Islamic Shari’a
Pengaruh Perbedaan Gender pada Hubungan Independensi Auditor terhadap Kualitas Audit Utama, Fikri Rizki; Juniyanto, Endri; Fatriansyah, Alif Ilham Akbar
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.3806

Abstract

This research aims to empirically examine the influence of auditor independence on audit quality and how gender differences moderate this relationship. The study employs a survey method. The sampling criteria were public accountants who worked at the Public Accounting Firm (KAP) in Bandar Lampung City. Primary data were collected through questionnaires and analyzed using the Smart PLS program. The findings indicate that auditor independence does not significantly affect audit quality. Additionally, gender differences do not moderate the relationship between auditor independence and audit quality.
Company Financial Performance Before and During The Covid-19 Pandemic Putra, Ferdy; Khoiriyah, Mayla; Abdurrahman, Rezi; Fatriansyah, Alif Ilham Akbar
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.173-183

Abstract

This research aims to examine how liquidity, leverage, activity, and growth influence company financial performance before and during the COVID-19 pandemic. This research used purposive sampling with a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 for the period before the COVID-19 pandemic and in 2020 during the COVID-19 pandemic obtained 279 observations. Data were analyzed using SPSS 26. The results showed that Liquidity significantly affected the company's financial performance before the COVID-19 pandemic. In contrast, it has a significant negative effect on ROA, an insignificant negative effect on ROE and an insignificant positive effect on Tobin's q during the COVID-19 pandemic. Leverage has significant adverse effects before and during the COVID-19 pandemic. Activity had a significant positive effect before the COVID-19 pandemic, while it had a non-significant positive effect during the COVID-19 pandemic. Growth had a significant positive effect before the COVID-19 pandemic, a non-significant positive effect on ROA and ROE, and an insignificant negative effect on Tobin's q during the COVID-19 pandemic. Companies should pay attention to the leverage ratio because leverage has a significant negative influence before and during COVID-19, which means leverage can significantly reduce financial performance. For this reason, the company must regulate the capital structure following the company's capabilities.
BAITUL MAL WAT TAMWIL (BMT) STRATEGI IN THE ERA OF ECONOMIC DISRUPTION Fatriansyah, Alif Ilham Akbar; Junaedi, Wahyu; Fadhlihi, Andueriganta; Anggrayni, Lilly
Journal of Finance, Economics and Business Vol. 2 No. 2 (2023): JFEB, November 2023
Publisher : Laboratorium Riset Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59827/jfeb.v2i2.80

Abstract

This study aims to find new strategies for BMT in an era of economic disruption. BMT as a sharia microfinance institution faces challenges from digital technology-based financial institutions (Financial Technology / FinTech) whose market share is increasing, and have the opportunity to seize the market share of BMT, namely the unbankable people. The method used in this research is the literature review. This research produces three strategies that can be carried out by BMTs to be able to compete in an era of economic disruption, namely, first to strengthen the commitment of the board and members to carry out sharia contracts to strengthen institutional branding, secondly, using digital technology to facilitate services and reach unbankable segments of society, and thirdly, to encourage productive business financing according to the comparative advantages of each region in the area of BMT business activities.
Critical Review Zakat as Tax Deduction (Indonesia-Malaysia Comparative Study) Nugraha, Eha; Refmasari, Veranda Aga; Fatriansyah, Alif Ilham Akbar
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2481

Abstract

This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and Malaysia. Furthermore, this paper aims to compare the treatment of zakat on personal income tax reporting with personal income tax in Malaysia. The research method used is design research that adopts the Plomp and Nieveen (2013) development model with adjustments, by collecting data through document studies, literature studies and in-depth interviews with zakat and tax practitioners. The results of the discussion show that Indonesia has not implemented zakat as a tax credit like Malaysia. Indonesia also does not yet have a national standard for zakat calculation.
Co-Authors Abdurrahman, Rezi Anggrayni, Lilly Fadhlihi, Andueriganta Junaedi, Wahyu Juniyanto, Endri Mayla Khoiriyah Nugraha, Eha Putra, Ferdy Refmasari, Veranda Aga Utama, Fikri Rizki