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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Majapahit Journal of Islamic Finance dan Management
Eficandra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Satuan Pengawasan Internal : Harapan dan Realita Fitri, Sri Adella; Eficandra; Rahmi, Mega; Sulastri Caniago; Yosep Eka Putra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.646 KB) | DOI: 10.32670/fairvalue.v4i8.1406

Abstract

This study aims to analyze the role of internal control at PTKIN X in West Sumatra. Thework environment at PTKIN X in West Sumatra can cause differences in mindsets,perspectives, values that are believed to be, and the way a person does work. This willcertainly result in the supervision carried out, whether the implementation of supervisionis as expected, or vice versa. The type of research conducted is field research using asurvey approach. Researchers dig up information through in-depth interviews of therespondents (in-depth interviews). The results obtained from the supervision have beencarried out in various stages, starting from socialization to the overall implementationstage. Supervision is carried out by combining the pattern of Preventive audit with postaudit. The implementation of supervision at PTKIN X is carried out with the support of theleadership in various aspects, ranging from completeness, completeness of facilities andinfrastructure, maximum human resource development and flexibility in the developmentof supervision programs. The Internal Supervision Unit will become a functioning organwhen all elements have understood the meaning of the existence of supervision, withoutany supervision over the duties and functions of the Internal Audit Unit.
Branding Analysis of Culinary Business in the Digital Era from the Perspective of Sharia Economic Law Eliza, Murti; Eficandra; Renie, Elsy; Putra, Suprio Jaya
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.848

Abstract

The digital transformation has fundamentally changed the landscape of culinary business branding. However, the evolving practices often overlook Islamic ethical principles, such as dishonesty in promotions, review manipulation, and psychological exploitation of consumers. This research aims to analyze culinary business branding in the digital era from the perspective of Sharia Economic Law. The research method used is a literature review with a qualitative approach, drawing from books, international and national scientific journal articles, as well as research reports published between 2020 and 2025. The research findings show that digital branding has transformed into a collaborative process between brands and consumers through various digital platforms, where reputations are built participatively. Sharia Economic Law principles such as justice, honesty, transparency, and prohibitions on gharar, maysir, riba, and tadlis should form the ethical foundation for all digital branding practices. Analysis of endorsement strategies, reviews, social media advertising, flash sales, and viral marketing reveals that many practices potentially involve elements of dishonesty and lack of transparency prohibited by Sharia. The implementation of Sharia branding faces multidimensional challenges, including limited understanding among business practitioners, technological disparities, high compliance costs, and competitive pressures. This research concludes that Sharia branding is a holistic commitment to integrating spiritual values into brand management to realize benefits and blessings. Implementation of the research findings includes credible halal certification, the application of honesty and transparency in digital marketing, responsible management of consumer interactions, and collaboration with stakeholders to build a culinary digital branding ecosystem compliant with Sharia principles.
Co-Authors Eliza, Murti Mega Rahmi Putra, Suprio Jaya Putra, Yosep Eka Renie, Elsy Sulastri Caniago