Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA Akrab Juara : Jurnal Ilmu-ilmu Sosial Proceeding International Seminar of Islamic Studies
Saputra, Julfan
Unknown Affiliation
Religion Arts Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Tingkat Literasi Nasabah Bank Syariah Pada Kontrak Murabahah Husna, Asmaul; Marliyah, Marliyah; Amin, Haris Al; Saputra, Julfan; Syarvina, Wahyu
Jurnal EMT KITA Vol 5, No 2 (2021): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i2.449

Abstract

The purpose of this research is to examine the level of understanding of Islamic bank customers who have entered into murabahah contracts, as well as the factors that influence customer decisions to use Islamic banks for murabahah financing. 45 Islamic bank customers who have taken murabaha financing were selected as samples. The data used is primary data collected from customers who have taken murabaha credit through surveys and direct interviews. Qualitative analytical approach was used in data analysis. The findings show that customers are not aware of the murabahah financing arrangements.
KEJAHATAN AL-GHASB DAN AL-SYIRQAH DALAM MUAMALAH Murizal, Irvan; Sudiarti, Sri; Saputra, Julfan
Jurnal Akrab Juara Vol 6 No 3 (2021)
Publisher : Yayasan Akrab Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk menganalisis Al-Ghasb dan Al-Syirqah. Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kepustakaan (library research). Adapun yang dimaksud penelitian kepustakaan adalah suatu penelitian yang diadakan dengan cara mengumpulkan buku-buku serta sumber-sumber tertulis lainnya yang diperlukan dan mempelajarinya. Sumber data yang digunakan dalam penelitian ini adalah data kepustakaan seperti buku (kitab), jurnal, dan majalah. Hasil penelitian menunjukkan bahwa lemahnya kesadaran masyarakat untuk tidak melakukan ga?ab serta menganggap remeh perbuatan ga?ab tersebut, Kurangnya partisipasi masyarakat dalam hal ini menjadikan para pelaku ga?ab terus menerus melakukan perbuatannya tanpa ada sanksi yang mereka terima. Sedangkan Syirkah boleh dilakukan antara sesama Muslim, antara sesama kafir dzimmi atau antara seorang Muslim dan kafir dzimmi. Maka dari itu, seorang Muslim juga boleh melakukan syirkah dengan orang yang beda agama seperti Nasrani, Majusi dan kafir dzimmi yang lainnya selagi apa-apa yang disyirkahkan adalah usaha yang tidak diharamkan bagi kaum Muslim.
TECHNOLOGICAL INNOVATION IN ACCOUNTING AUDIT: IMPLICATIONS FOR AUDIT EFFICIENCY AND EFFECTIVENESS Edi, Sarwo; Husna, Asmaul; Hanum, Fauziah; Saputra, Julfan
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the era of digital transformation, technological innovation has become a driving force in advancing accounting practices, especially in the context of audit examinations. This paper investigates the impact and implications of using the latest technology in accounting audits, with a focus on increasing audit efficiency and effectiveness. This research shows that the integration of technologies, such as big data analytics, artificial intelligence, and blockchain technology, can result in a significant transformation in the way auditors manage, analyze, and verify financial data. The success of technology in improving the quality of audit services is also related to professional ethical challenges that arise along with the development of this technology. The results of this research provide in-depth insight into how technological innovation can have a positive impact on accounting audits, forming the basis for more adaptive and efficient audit practices.
Co-Authors Amin, Haris Al Asmaul Husna Hanum, Fauziah Kamilah, Kamilah Marliyah, Marliyah Murizal, Irvan Saparuddin Siregar Sarwo Edi, Sarwo sri sudiarti Wahyu Syarvina