Articles
KONSEP NILAI TAMBAH PADA AKUNTANSI SYARIAH
Karomah, Ummul;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jiar.v2i01.1141
Research using qualitative methods of this type of literature has the aim of knowing the concept of added value in Islamic accounting. The results showed that added value in Sharia accounting refers to the value added to the economic, mental, and spiritual performance of an entity, which is halal and distributed in accordance with the law. Added value is not just profit but also has a deeper meaning in the distribution of resources to all stakeholders. A value-added statement is financial reporting that shows the added value created and distributed by a company. Value-added statements are in line with Islam especially in terms of fairness. Value added in accounting refers to the value added to the product by the company
PENERAPAN PRINSIP AKUNTANSI SYARIAH DALAM PERBANKAN SYARIAH
Arif Zairifli, Ahmad Izul;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jiar.v2i01.1142
Islamic banking is a financial sector that operates in accordance with Islamic sharia principles. These principles prohibit usury (interest) and activities that are contrary to Islamic law. Islamic Accounting is an accounting system that adheres to the principles of Islamic sharia. These principles aim to create transparency, fairness, and compliance with Islamic law in all financial transactions. Islamic Banking is one of the economic sectors that apply Islamic accounting principles. Islamic accounting principles have an important role in regulating Islamic banking operations. This article outlines the application of Islamic accounting principles in the context of Islamic banking. The application of Islamic accounting principles in Islamic banking involves a number of principles namely Islamic accounting emphasizes the avoidance of riba (interest) and gharar (uncertainty) in financial transactions. This creates fairness and eliminates speculative elements in Islamic banking business.
PENERAPAN TEKNOLOGI DALAM PENINGKATAN AKUNTANSI SYARIAH
Afiqul Rifqi, Muhammad;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 01 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jiar.v2i01.1143
Technology has a significant impact on the Islamic finance industry, especially in the field of accounting. As time progresses, there are increasing innovations and new breakthroughs in accounting technology. Along with the challenges and opportunities that technology brings to the accounting world, one of the future trends that is expected to make auditing financials easier is AI, artificial intelligence, which greatly assists auditors in their work. IT has already become an integral part of modern accounting, and it will continue to evolve over time, impacting the performance of accountants and the field of Islamic accounting. This research is based on a literature review, which involves gathering data from books, journals, articles, and other sources related to the chosen issue. The results of this research demonstrate a significant impact of technology on Islamic accounting.
KONSEP UANG DALAM EKONOMI MAKRO ISLAM
Amelia, Rika Nur;
Afiqul Rifqi, Muhammad;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jiar.v2i02.1148
This article discusses the concept of money in Islamic macroeconomics through library study methods, focusing on the fundamental differences between money concepts in the Islamic economy and conventional economics. The study explores monetary policy in the view of the Islamic economic system as well as identifying obstacles and challenges in the application of Islamic economy in the modern world. In Islamic economics, money is not only a tool of exchange but also contains strong moral and ethical values, unlike conventional economics which emphasizes more on technical functions and merely profit. Islamic monetary policy, based on the principles of Shariah, aims to create economic justice and social well-being. The challenges faced in implementing this system include lack of understanding and acceptance, as well as inadequate institutional infrastructure. This article concludes that despite significant obstacles, the implementation of Islamic monetary and monetary policy concepts has great potential to correct global economic injustice if implemented comprehensively and supported by a proper policy framework.
DAMPAK HILIRISASI PADA INDUSTRI HALAL DI INDONESIA
Arti, Siti Wiana;
Zakiyuddin , Ahmad Salim;
Ridwan, Fazar Abid;
Setiyawati, Lisa;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jiar.v2i02.1149
Halal industry is seen as a source of economic growth engine for the country. Moreover, Indonesia, as the country with the largest Muslim population in the world, has huge potential to grow halal industries. The purpose of this research is to find out the impact of downstream on the halal industry in Indonesia. The type of research used in this study is descriptive with data trigulation techniques based on rivew litelature (perpustakaan). The results of this study show that the impact of downstream on Indonesian halal industries has constraints from various aspects, including economic, social, and environmental.
PENGENDALIAN INFLASI DALAM PENILAIAN EKONOMI MAKRO ISLAM DI INDONESIA
Mafikah, Ananta Delyana;
Nurvita Sari, Silvi Indah;
Arif Zairifli, Ahmad Izul;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jiar.v2i02.1150
Inflation control is a very important aspect in macroeconomic assessments, including from an Islamic economic perspective. The main focus of this research examines the mechanisms and principles of controlling inflation within an Islamic macroeconomic framework, with a focus on monetary and fiscal policies that are in accordance with sharia. This approach emphasizes economic justice, fair distribution of wealth, and balance between supply and demand in the market. Instruments such as the prohibition of usury and the use of commodity-based currencies are discussed as potential tools to maintain price stability. Apart from that, this research also evaluates the role of Islamic financial institutions in promoting economic stability and reducing the rate of inflation. The research results show that the application of Islamic economic principles can provide an effective alternative solution to control inflation, while maintaining justice and the welfare of society as a whole. Through this analysis, it is hoped that it can contribute to the development of better and more sustainable economic policies in an Islamic context.
ZAKAT DAN WAKAF DALAM MENDUKUNG PENGEMBANGAN USAHA MIKRO KECIL MENENGAH
Nur Habib, Asifi Antoni;
Nur Ilma, Aidah;
Pramiswari, Diva Ayu;
Lestari, Dwi;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jiar.v2i02.1151
The aim of this research is to determine zakat and waqf in supporting the development of micro, small and medium enterprises. The research method used is a library method by combining data sources originating from books, journals and reports of previous research results. The results of this research are that zakat and waqf have a very important contribution in helping and supporting the development of micro, small and medium enterprises. With the existence of some zakat and waqf assets, the community's economy is greatly helped and most UMKM have felt the benefits of zakat and waqf in helping the prosperity of their small businesses.
PERAN AKUNTAN DI ERA SOCIETY 5.0
Nurvita Sari, Silvi Indah;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 2 No 02 (2023): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jiar.v2i02.1152
This research aims to find out the role of accountants in the Society 5.0 era. The research method is qualitative with the type of literature. The result of the research is that in the era of Society 5.0, accountants can carry out their work processes using technology (digital) so that they are completed quickly. Although the role of the accounting profession has been replaced by technology in the Society 5.0 era, the accounting profession still has new career opportunities and its role is expanding. Therefore, accountants must develop (digital) technology competencies, implement new technology prototypes (learning-by-doing process), train based on Society 5.0 programmes (digital human skills), respond to changes in industry, business, and technological developments, and international certification-based training. The limitation of this study lies in the national documents used in this study. This led to a lack of information obtained during the analysis of this research. If there is a desire to continue this research in the future, we hope to enrich the international literature and enable a comparison of the transformation of the role of accountants at each stage of Society 5.0
PARADIGMA AKUNTANSI SYARIAH DI INDONESIA
Ziyadatin Ilmi, Anugrahi Putri;
Latifah, Eny
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia
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DOI: 10.62668/jiar.v1i02.1153
The purpose of this article is to examine the extent to which accounting practices in financial institutions or companies in Indonesia comply with sharia principles. Research methods with case studies on financial institutions or certain companies can be used to explore existing sharia accounting practices and analyze the extent to which these institutions comply with sharia principles. This research can involve analysis of regulations, standards, financial reports and literature related to sharia accounting. in Indonesia by discussing accounting paradigms, research paradigms, developments, definitions of accounting. Research can produce findings about the extent to which accounting and financial reporting practices in Indonesia comply with sharia principles. Research can increase understanding of how sharia accounting is implemented and regulated in Indonesia.
NILAI SOSIAL-RELIGIUTAS PADA AKUNTANSI PERTANIAN
Latifah, Eny;
Abdullah, Rudi
JIDE : Journal Of International Development Economics Vol 2 No 01 (2023): JIDE : Journal Of International Development Economics
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM
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DOI: 10.62668/jide.v2i01.1010
This research aims to understand the values contained in agricultural production costs. This research uses the Islamic paradigm as its research paradigm. The Islamic paradigm views that everything that exists comes from God and will return to God. In addition, the Islamic paradigm also views that there is no contradiction between faith-worship and knowledge-pious deeds and runs in harmony. The results of this study show that the use of the Islamic paradigm in this study clearly opens our understanding of the existence of hidden values in the farming process which in fact can shape the character of farmers into a complete human being, namely a human being who is physically and mentally prosperous and has divine awareness. In addition, this study also shows that farming activities carried out by Javanese farmers are not only limited to fulfill life but also to revive the universe and the positivist paradigm cannot fully capture the values contained in production costs because the positivist paradigm views the inner welfare of farmers reflected in various social and ritual activities for agricultural activities as production inefficiencies.