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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA Aghniya: Jurnal Ekonomi Islam
Julfan Saputra
Universitas Islam Negeri Sumatera Utara
Religion Economics, Econometrics & Finance Social Sciences

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Studi Literatur Kualitas Audit Kantor Akuntan Publik Dalam Perspektif Homo Islamicus Julfan Saputra; Saparuddin Siregar
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4582

Abstract

This study reviews the literature related to the analysis of the audit quality of public accounting firms in the perspective of Homo Islamicus. This study aims to analyze the role of audit quality in moderating the effects of principal-principal agency conflict and to analyze auditor competence and independence on audit quality. This type of research is descriptive qualitative research with a literature study approach that comes from books, literature, and library materials related to the purpose of this research. This literature research was conducted during the 2015-2020 period on 44 published fulltext literature. The results of this study indicate that in relation to the audit quality of public accounting firms in a homo Islamic perspective, it shows that auditors from different countries tend to have different attitudes and cultures, such as incentives, perceptions, and behaviors of auditors, clients, and users of financial statements in different countries. there is a difference. This shows that the reports presented are more varied over time. In addition, this study finds that there is some evidence of a relationship between individualism and litigation, and the auditor's consideration of doing additional audit work.
Analisis Tingkat Literasi Nasabah Bank Syariah Pada Kontrak Murabahah Asmaul Husna; Marliyah Marliyah; Haris Al Amin; Julfan Saputra; Wahyu Syarvina
Jurnal EMT KITA Vol 5 No 2 (2021): JULY-DECEMBER 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - 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.
Mekanisme Pasar dala Konteks Islam Sarwo Edi; Julfan Saputra; Asmaul Husna
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.477

Abstract

This paper is a literature review that aims to determine the market mechanism in the context of Islam. The methodology used is a review of studies and books both on a local Indonesian scale and on an international scale. In contrast to conventional systems, the concept of Islamic Economics emphasizes that market mechanisms and price fixing need to be regulated to achieve market equilibrium and economic justice by considering the urgency of the parties involved in the market. Fair and fair prices are prices obtained based on the power of supply (supply) and demand (demand). In the event of unfair actions that result in market distortions or prices are not at their equilibrium point, the government plays a very important role in taking regulations in the form of price fixing by looking at the factors that cause these distortions and returning prices to the original equilibrium point.
Sistem Keuangan Islam dan Konvensional: Sebuah Studi Literatur Asmaul Husna; Julfan Saputra; M. Shabri A. Majid; Marliyah; Rita Handayani
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.546

Abstract

The Islamic Financial System is an implementation of the teachings of Islamic economics. So, the values contained in Islamic teachings must be realized in the Islamic financial system. But in reality, many criticisms are related to the Islamic financial system. This paper is a literature review that aims to determine the Islamic and conventional financial systems. This research uses an approach using Publish and Perish software to collect journal articles that are relevant to the purpose of this research. The contents of the collected articles were analyzed to get a conclusion. The main findings of this study indicate that the orientation of the Islamic financial system is profit and falah oriented while the conventional financial system is only profit-oriented, the conventional financial system must pay attention to the principle of justice in its operations so as not to harm the community.
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

Abstract

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.
Co-Authors Andri Soemitra Asmaul Husna Asmaul Husna Haris Al Amin M. Shabri A. Majid Marliyah Rita Handayani Saparuddin Siregar Sarwo Edi Wahyu Syarvina