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PENGATURAN KONTRAK DALAM VALIDITAS MUAMALAH Abdul Latip; Sri Sudiarti; Julfan Saputra
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 3 (2021): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v6i3.1551

Pada dasarnya dapat dikatakan bahwa hukum Islam mengakui adanya kebebasan berkontrak. Kebebasan berkontrak yang dimaksud adalah kebebasan dalam menentukan bentuk-bentuk perjanjian yang digali berdasarkan dalil-dalil umum dalam Islam. Nas-nas al-Qur’an dan Sunnah Nabi serta kaidah-kaidah fiqih menunjukkan bahwa hukum Islam menganut as kebebasan berkontrak. Selain itu Al-quran juga menyatakan dengan tegas bahwa pelaku akad wajib didasarkan pada keridhoan sehingga ada persetujuan diantara pelaku akad (kontrak) selain itu juga larangan terhadap pelaku riba dan gharar hal tersebut agar terpeliharanya kemaslahatan bagi para pihak pelaku akad (konttrak). Senada dengan al-Quran, Hadi para ulama juga berpendapat tentang perbuatan akad yang tidak dibenarkan didalam syariah seperti akad yang dilakukan dengan cara yang rela serta larangan terahadap riba dan gharar. Sejalan dengan itu hukum positip yaitu Kitab Undang-undang Hukum Perdata juga mengatur tentang akad-akad kontrak. Maka dengan demikian baik hukum syariah maupun hukum positip mengatur akad kontrak dengan tujuan kesejahteraan dan kepastian hukum

Literature Study Analysis of Sharia Pawnshops in Indonesia Julfan Saputra; Andri Soemitra
AGHNIYA : Jurnal Ekonomi Islam Vol 4, No 1 (2022): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v4i1.11144

Pawn is one type of debt-receivable agreement and pawnshop itself is a financial institution, which also encourages the survival of the Sharia Economy. The legitimacy of this pawn practice has existed since the time of the Prophet Muhammad, where the Prophet Muhammad himself carried out this practice. This study aims to analyze Islamic law on the pawn system in sharia pawnshops; the pillars that must be fulfilled if partnering with sharia pawnshops; pawn system in sharia pawnshops; and the factors that influence interest in pawnshops in sharia pawnshops. This type of research is descriptive qualitative research with a literature study approach that comes from books, literature, theses, and library materials related to the purpose of this research. This literature research was conducted during the 2015-2020 period on 38 published fulltext literature.

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

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.

Enhancing Audit Quality through a Sharia-Based Model Saputra, Julfan; Siregar, Saparuddin; Kamilah, Kamilah
Share: Jurnal Ekonomi dan Keuangan Islam Vol 13, No 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.25116

Audit quality is crucial for ensuring accountability in the public interest, yet it remains vulnerable to fraud. Persistent concerns from regulators and investors about the audit quality in public accounting firms highlight the limitations of conventional standards, which primarily focus on technical and ethical dimensions while often failing to prevent fraud. This study aims to develop a sharia-based audit quality model and analyze its influencing factors, with religiosity serving as a moderating variable. A quantitative approach was adopted to evaluate the research variables, using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method for data analysis. SEM-PLS was chosen for its robust measurement capabilities, its ability to explore structural variables, and its suitability for model fitting. The results reveal that the predictor variables—independence, competence, motivation, and time budget pressure—moderated by religiosity, significantly affect Sharia audit quality. This is evidenced by an R-Square value of 0.873 (87%), indicating a high structural impact. However, only independence demonstrated a significant partial effect on Sharia audit quality. While competence, religiosity, motivation, and time budget pressure influence Sharia audit quality, their structural-level impact is minimal. Additionally, religiosity moderates the relationship between independence and Sharia audit quality. The study recommends enhancing auditor religiosity, which has been shown to positively influence Sharia audit quality.========================================================================================================ABSTRAK – Peningkatan Kualitas Audit dengan Model berbasis Syariah. Kualitas audit sangat penting untuk memastikan akuntabilitas dalam kepentingan publik, namun tetap rentan terhadap fraud. Kekhawatiran terhadap kualitas audit terus diungkapkan oleh regulator dan investor, terutama karena standar audit konvensional yang hanya berfokus pada aspek teknis dan etika sering kali gagal mencegah fraud. Penelitian ini bertujuan untuk mengembangkan model kualitas audit berbasis syariah dan menganalisis faktor-faktor yang mempengaruhinya, dengan religiositas sebagai variabel moderasi. Menggunakan pendekatan kuantitatif, analisis data dalam penelitian ini dilakukan dengan metode Structural Equation Modeling-Partial Least Square (SEM-PLS), yang dipilih karena keunggulannya dalam menghasilkan pengukuran yang akurat, mengeksplorasi variabel-variabel struktural, serta kemampuannya memodelkan penelitian dengan tingkat kesesuaian yang baik. Hasil penelitian menunjukkan bahwa secara simultan, variabel prediktor yaitu independensi, kompetensi, motivasi, dan time budget pressure yang dimoderasi oleh variabel religiositas berpengaruh secara signifikan terhadap kualitas audit syariah. Hal ini dibuktikan dengan nilai R Square sebesar 0,873 atau 87%, yang masuk pada efek level struktural tinggi. Secara parsial, hanya variabel independensi yang memiliki pengaruh signifikan terhadap kualitas audit syariah. Sementara itu, variabel kompetensi, religiusitas, motivasi, dan time budget pressure memiliki pengaruh, namun berada pada level efek struktural rendah terhadap kualitas audit syariah. Pada efek moderasi, variabel religiositas terbukti memoderasi pengaruh independensi terhadap kualitas audit syariah. Penelitian ini merekomendasikan perlunya peningkatan religiositas auditor, yang terbukti memberikan pengaruh positif pada kualitas audit syariah.

Enhancing Audit Quality through a Sharia-Based Model Saputra, Julfan; Siregar, Saparuddin; Kamilah, Kamilah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.25116

Audit quality is crucial for ensuring accountability in the public interest, yet it remains vulnerable to fraud. Persistent concerns from regulators and investors about the audit quality in public accounting firms highlight the limitations of conventional standards, which primarily focus on technical and ethical dimensions while often failing to prevent fraud. This study aims to develop a sharia-based audit quality model and analyze its influencing factors, with religiosity serving as a moderating variable. A quantitative approach was adopted to evaluate the research variables, using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method for data analysis. SEM-PLS was chosen for its robust measurement capabilities, its ability to explore structural variables, and its suitability for model fitting. The results reveal that the predictor variables—independence, competence, motivation, and time budget pressure—moderated by religiosity, significantly affect Sharia audit quality. This is evidenced by an R-Square value of 0.873 (87%), indicating a high structural impact. However, only independence demonstrated a significant partial effect on Sharia audit quality. While competence, religiosity, motivation, and time budget pressure influence Sharia audit quality, their structural-level impact is minimal. Additionally, religiosity moderates the relationship between independence and Sharia audit quality. The study recommends enhancing auditor religiosity, which has been shown to positively influence Sharia audit quality.========================================================================================================ABSTRAK – Peningkatan Kualitas Audit dengan Model berbasis Syariah. Kualitas audit sangat penting untuk memastikan akuntabilitas dalam kepentingan publik, namun tetap rentan terhadap fraud. Kekhawatiran terhadap kualitas audit terus diungkapkan oleh regulator dan investor, terutama karena standar audit konvensional yang hanya berfokus pada aspek teknis dan etika sering kali gagal mencegah fraud. Penelitian ini bertujuan untuk mengembangkan model kualitas audit berbasis syariah dan menganalisis faktor-faktor yang mempengaruhinya, dengan religiositas sebagai variabel moderasi. Menggunakan pendekatan kuantitatif, analisis data dalam penelitian ini dilakukan dengan metode Structural Equation Modeling-Partial Least Square (SEM-PLS), yang dipilih karena keunggulannya dalam menghasilkan pengukuran yang akurat, mengeksplorasi variabel-variabel struktural, serta kemampuannya memodelkan penelitian dengan tingkat kesesuaian yang baik. Hasil penelitian menunjukkan bahwa secara simultan, variabel prediktor yaitu independensi, kompetensi, motivasi, dan time budget pressure yang dimoderasi oleh variabel religiositas berpengaruh secara signifikan terhadap kualitas audit syariah. Hal ini dibuktikan dengan nilai R Square sebesar 0,873 atau 87%, yang masuk pada efek level struktural tinggi. Secara parsial, hanya variabel independensi yang memiliki pengaruh signifikan terhadap kualitas audit syariah. Sementara itu, variabel kompetensi, religiusitas, motivasi, dan time budget pressure memiliki pengaruh, namun berada pada level efek struktural rendah terhadap kualitas audit syariah. Pada efek moderasi, variabel religiositas terbukti memoderasi pengaruh independensi terhadap kualitas audit syariah. Penelitian ini merekomendasikan perlunya peningkatan religiositas auditor, yang terbukti memberikan pengaruh positif pada kualitas audit syariah.

Eksplorasi resiliensi ekonomi perspektif islam: Tinjauan literatur terpilih Muhammad Arfan Harahap; Julfan Saputra
Journal of Economics Research and Policy Studies Vol. 6 No. 1 (2026): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v6i1.3040

This study introduces and develops Islamic perspective economic resilience as a new concept specific to the discipline of Islamic economics through a review of selected literature. Through a Systematic Literature Review (SLR) guided by the PRISMA protocol, 62 selected articles published between 2020 and 2026 were analyzed from the Scopus and dan google scholar database. This analysis synthesizes insights from the selected literature to identify the meaning of the Islamic perspective on economic resilience and to develop the concept. The concept of Islamic perspective economic resilience positions the mechanism of spirituality as the main foundation for constructing economic resilience by incorporating patience and istirja' as instruments. By integrating economic and spiritual elements, this concept offers a more coherent explanation of how individuals are economically resilient. In addition, this study maps new directions for future research and provides a geographic analysis of the literature. This study provides a concept of economic resilience that can be adopted to support sustainable welfare and offers practical implications for developing an index of economic resilience.

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