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Analisis Etika Bisnis Islam dalam Transaksi Jual Beli Online di Indonesia D Purnomo; Teguh Lesmana; Fitri Novilia; Djoko Wijono; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.5641

Abstract

The development of the world of technology and increasingly advanced internet networks has an impact on people's consumption techniques, thus giving rise to new shopping channels, namely online. People's need for fast information is very easy, can be accessed by anyone, anytime and anywhere. Internet technology has a very big effect on trade or business. Can access information on goods from anywhere, both from prices, specifications, and making purchase transactions. The purpose of this study is to analyze Islamic business ethics in online buying and selling transactions in Indonesia. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that the application of Islamic business ethics in online buying and selling transactions in Indonesia has not been fully implemented, because there are still some sellers who violate the principles of Islamic business ethics. One example is that there are still some sellers who provide escorts or summaries so that the goods received by the buyer do not match the specifications, the seller does not respond to goods complained about by the buyer, and there are still sellers who do not accept returns.
Peran Pemerintah dalam Pengembangan Industri Halal Erna Indriastiningsih; Parmini; Mustofa As'ady; Retnawati Siregar; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6430

Abstract

The purpose of this study is to determine the role of government in the development of the halal industry. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that the government plays a very important role in the development of the halal industry. The strategies used in the development of the halal industry include strengthening the halal value chain, strengthening Islamic finance, strengthening the MSME sector, strengthening the digital economy, strengthening halal industry management, and strengthening halal product certification. In addition, there are five moves used by the government as the key to making Indonesia a global halal industry production base, including competitiveness (competitiveness), certification (certification), coordination (coordination), campaign (campaign), and cooperation (cooperation).
Peran Teknologi Informasi dalam Mendukung Penerapan Audit Berbasis Risiki di Pemerintah Kabupaten Barru Nurhaliza Liza; Julianty Sidik Tjan; Asri Ady Bakri
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2363

Abstract

Penelitian ini bertujuan untuk menganalisis peran teknologi informasi dalam mendukung penerapan audit berbasis risiko di Pemerintah Kabupaten Barru. Audit berbasis risiko merupakan pendekatan pengawasan yang memprioritaskan objek audit berdasarkan tingkat risiko sehingga membutuhkan dukungan informasi yang akurat dan terintegrasi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumentasi. Teknik analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan, dengan pengecekan keabsahan data menggunakan triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa audit berbasis risiko telah diterapkan dalam perencanaan dan pelaksanaan audit dengan mempertimbangkan tingkat risiko perangkat daerah. Teknologi informasi dimanfaatkan untuk mendukung pengumpulan data, penyusunan kertas kerja audit elektronik, pelaporan hasil audit, serta pemantauan tindak lanjut rekomendasi. Namun, pemanfaatan teknologi informasi masih lebih dominan pada aspek administratif dan belum optimal sebagai alat analisis risiko. Hambatan utama yang dihadapi meliputi belum terintegrasinya sistem informasi antar perangkat daerah, kualitas data yang belum optimal, keterbatasan kompetensi sumber daya manusia, serta belum tersedianya sistem khusus audit berbasis risiko. Penelitian ini merekomendasikan pengembangan sistem informasi audit berbasis risiko yang terintegrasi, peningkatan kompetensi auditor di bidang teknologi informasi, serta penguatan kebijakan internal guna meningkatkan efektivitas pengawasan berbasis risiko.