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All Journal Jurnal Ekonomi dan Kebijakan Publik Indonesia Jurnal Ilmiah Edunomika (JIE) Akbis: Media Riset Akuntansi dan Bisnis
Indra Wijaya
Politeknik Negeri Lhokseumawe
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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RELEVANSI NILAI ETIKA BISNIS DALAM RUANG LINGKUP AKUNTANSI SYARIAH Nurul Mawaddah; Indra Wijaya
Jurnal Ekonomi dan Kebijakan Publik Indonesia Vol 3, No 1 (2016): Mei 2016
Publisher : Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.696 KB)

Abstract

Today, the development of ethics and Syariah business behaviour need to note. It is undeniable that globalization has brought great influence on how the behavior of businesses today, therefore influence to the deterioration of ethical standards. Then the Priest of Islam reconstruct how ethics and behaviors that are considered authentic coming from Islam. Ethics in business conduct in business syariah Islam teaches that every human being should uphold the values of honesty, trust, professional and work together. Based on the concept of justice, togetherness in the business and there is no element of riba. An accountant must have business ethics in the presentation of financial statements because it must be able to present information that can encourage economic actors to act fairly, honestly and properly, and able to provide other information such as basic information for calculating zakat. Another goal may be adopted from the goal applied in western countries for that purpose do not conflict with Islamic law.
Perspektif Model Bagi Hasil Laba Usaha Berbasis Syariah Pada Bumdes Sebagai Solusi Mitra Berkeadilan Dasmi Husin; Rusydi Rusydi; Khairil Fata; Rahmi Raihan; Faisal Faisal; Indra Wijaya
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7446

Abstract

The purpose of this study was to determine the application of the sharia-based profit-sharing model to village enterprise (Bumdes) in Banna Village, Paya Punteut Village, Muara Dua District, Lhokseumawe. Along with the establishment of Bumdes in every village in Indonesia, various operational problems have arisen that threaten business continuity. On the one hand, the existence of Bumdes is very beneficial for improving the welfare of rural communities, but on the other hand it creates various new problems. One of them is the problem of financial records and business profit sharing system. Forcing a profit-sharing model like an established company certainly cannot be done as quickly as possible because the communities and characteristics of village communities are different. Therefore, we need an approach, an appropriate model, that is familiar, but does not hinder the application of financial accounting principles/standards.The research method is descriptive qualitative. This study prioritizes a participatory approach by collecting relevant information from competent sources to be discussed together through Focus Group Discussions (FGD), observation, and preparation of financial reports with a Mudharabah contract (provit sharing). The results of the study show that the application of a sharia-based profit-sharing model requires mutual consent and agreement. In principle there should be no element of coercion and all rights and obligations must be explained in a transparent manner. There is no hidden intention to benefit either party. The principles of accountability and transparency applied by Bumdes Banna Lhokseumawe must be enforced to meet the qualifications for better accounting recording and reporting. Profit sharing is good if you use profit sharing methods, but the terms must be mutually agreed upon in writing and documented.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MAHASISWA EKONOMI DALAM PENGGUNAAN DOMPET DIGITAL Sulistyo Budi Utomo; Eva Yuniarti Utami; Ainil Mardiah; Indra Wijaya; Listiana Sri Mulatsih
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11229

Abstract

Dompet elektronik (E-wallet) merupakan hasil inovasi yang dibawa oleh pertumbuhan fintech. Meningkatnya transfer uang elektronik merupakan tanda bahwa masyarakat mulai menggunakan dompet digital untuk memenuhi kebutuhan transaksi sehari-hari mereka. Penelitian ini menggunakan pendekatan kuantitatif yang memiliki tujuan untuk mengetahui faktor-faktor yg mempengaruhi niat mahasiswa ekonomi dalam penggunaan dompet digital. Populasi dan sampel dalam penelitian ini adalah mahasiswa ekonomi pengguna dompet digital yang tersebar indonesia yang diperoleh dengan menggunakan teknik probability sampling: simple random yang berhasil diperoleh sebanyak 250 responden, dan tehnik analisis menggunakan SPSS. hasil penelitian menunjukkan bahwa variabel persepsi kegunaan dan persepsi kemudahan berpengaruh terhadap minat penggunaan dompet digital. Sedangkan persepsi resiko tidak berpengaruh terhadap minat penggunaan dompet digital dalam penelitian ini. Kata Kunci: TAM, Persepsi Resiko, Minat Dompet Digital
Co-Authors Ainil Mardiah Dasmi Husin Eva Yuniarti Utami Faisal Faisal Khairil Fata Listiana Sri Mulatsih Nurul Mawaddah Rahmi Raihan Rusydi Rusydi Sulistyo Budi Utomo