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All Journal Jurnal Ilmiah Research and Development Student JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Nurris Kiyani
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Nilai Maslahah Reksadana Syariah dalam Perspektif Maqashid Syariah Syintia Amanda Rhetha; Yenita Karisha; Nurris Kiyani; Tri Noviantika Zain; Muhammad Taufiq Abadi
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 2 No. 1 (2024): Februari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v2i1.572

Abstract

The relationship between Maqasid Syariah and Maslahah is very close, because the purpose of Maqasid Syariah itself is to achieve the benefit of the people. This study aims to describe the values of maslahah contained in the investment activities of Islamic mutual funds. This study uses qualitative methods through the study of literature. Data collection techniques are carried out by searching for relevant library materials, then studying them and analyzing them in depth so that they can support the statements that have been presented. The development of the Islamic capital market, which shows a positive trend in its growth, certainly provides new hope for a more stable Indonesian economy. The benefits of Sharia mutual funds in the perspective of Maqashid Syariah include mutual funds as halal investment instruments and mutual funds as the realization of the ta'awun principle. The challenge of Sharia mutual fund development in Indonesia is the low literacy of the community towards Sharia-based investment products. But when viewed from its growth, Islamic finance has a great opportunity to grow in Indonesia.
IMPLEMENTASI TEORI AKUNTANSI DALAM DIGITALISASI BISNIS DIERA MODERN Angga Teguh Susilo; Muhammad Faqih Fahriza; Syifa Destya Salsabila; Nurris Kiyani; Gunawan Aji
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.154

Abstract

Penelitian ini bertujuan untuk mengkaji implementasi Teori Entitas dan Teori Akuntansi Positif dalam digitalisasi bisnis di era modern. Teori Entitas memandang perusahaan sebagai entitas yang terpisah dari pemilik, sehingga aset digital harus dicatat, diukur, dan dilaporkan oleh entitas perusahaan, bukan individu pemilik. Implementasi teori ini menuntut sistem akuntansi dan pelaporan keuangan yang andal berbasis teknologi untuk mengakomodasi transaksi dan aset digital. Di sisi lain, Teori Akuntansi Positif dapat dimanfaatkan untuk menjelaskan dan memprediksi praktik akuntansi yang terjadi dalam konteks digitalisasi, memahami perubahan praktik akuntansi akibat adopsi teknologi digital, serta membantu pengembangan standar akuntansi yang relevan dengan era digital. Penelitian ini diharapkan dapat memberikan pemahaman yang lebih komprehensif tentang praktik akuntansi yang sesuai dengan perkembangan teknologi digital saat ini.
Co-Authors Angga Teguh Susilo Gunawan Aji Muhammad Faqih Fahriza Muhammad Taufiq Abadi Syifa Destya Salsabila Syintia Amanda Rhetha Tri Noviantika Zain Yenita Karisha