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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Madani: Multidisciplinary Scientific Journal
Rahmat Daim Harahap
Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Implementasi Akuntansi Salam dalam Aplikasi Shopee Rani Rufmana Pohan; Rahmat Daim Harahap; Elvina Damayanti Hrp; Dini Ramdhani; Nia Pefrina; Muhammad Azmi Lubis
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 7 (2023): Agustus
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8189844

Abstract

The purpose of this journal is to analyze and describe the implementation of salam accounting in the Shopee application. Salam accounting is an accounting method used in Islamic commerce that involves salam transactions, namely the sale of goods with payment in advance with future delivery of the goods. The Shopee application is one of the most popular e-commerce platforms in Indonesia and is used by many merchants to sell their products. This journal uses a descriptive-analytical approach to evaluate and understand how greeting accounting is implemented in the Shopee application. The research was conducted through literature studies, document analysis, and interviews with traders using the Shopee application. The results show that Shopee has introduced a salam accounting feature in its application to facilitate salam transactions between sellers and buyers. This feature allows sellers to offer salam products to buyers, who can then make prepayments. After payment is received, the seller will send the goods to the buyer according to the agreement that has been made. In addition, this journal also analyzes the challenges and benefits of implementing salam accounting in the Shopee application. Some of the challenges identified include poor understanding of the greeting accounting concept among traders, and difficulties in managing stock of goods for future deliveries.
Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nirlaba (Studi Kasus Pada Yayasan Perguruan Darul Aman Kota Medan) Tessa Anggraini; Muhammad Yafiz; Rahmat Daim Harahap
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 2: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4544

Abstract

This study aims to apply the ISAK 35 concept regarding the Presentation of Financial Statements of Non-Profit-Oriented Entities at the Darul Aman College Foundation, Medan City. The concept of ISAK 35 is to allow non-profit-oriented entities to adjust the descriptions used for several items contained in the financial statements and the financial statements themselves include statements of financial position, statements of comprehensive income, statements of changes in net assets, statements of cash flows, and notes to financial statements. At the Darul Aman College Foundation, Medan City has not implemented or made financial reports in accordance with this concept. The purpose of this study is to find out how the presentation of financial statements at the Darul Aman College Foundation is in accordance with the ISAK 35 concept and to find out the benefits of financial statements that have used ISAK 35 for the Darul Aman Education Foundation.
Co-Authors Dini Ramdhani Elvina Damayanti Hrp Muhammad Azmi Lubis Muhammad Yafiz Nia Pefrina Rani Rufmana Pohan Tessa Anggraini