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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Tijarah
Wardiana, Taufiq Akbar
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Religion Economics, Econometrics & Finance Social Sciences

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Implementasi akuntansi salam dalam aplikasi shopee Wardiana, Taufiq Akbar; Nurhayati, Nunung; Ihwanudin, Nandang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (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 (389.422 KB) | DOI: 10.32670/fairvalue.v5i1.1874

Abstract

Since the Covid-19 case became a pandemic and there was an appeal not to leave the house, the economic cycle was hampered. Marketplace is here to be a solution so that buying and selling can still occur with minimum contact. The Shopee application is one of the marketplaces known for its many promotions. This study aims to review the implementation of salam accounting in marketplaces in Indonesia, one of which is the Shopee application. The study used qualitative methods with descriptive analysis based on literature review. The results of the study show that the Shopee application has implemented a salam contract in its transactions, where the buyer transacts by paying the full value of the goods, then the goods are sent to the buyer's address, and after the buyer agrees with the condition of the goods, the seller gets the money.
DAMPAK RIBA DALAM KEBIASAAN BERBELANJA PADA KEHIDUPAN MUSLIM INDONESIA Wardiana, Taufiq Akbar
Tijarah: Jurnal Ekonomi Syariah Vol 1, No 1 (2022): Tijarah: Jurnal Ekonomi Syariah
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/tijarah.v1i1.121

Abstract

Usury literally means an addition to the property required in the transaction of the two contract actors in the exchange of property for property. Debt and credit usury is divided into 2 types, namely Qard usury and Jahiliyah usury. Qard usury is the addition taken because of the delay in debt repayment. Jahiliyah usury is a debt that is paid more than the principal, because the borrower is unable to pay the debt at the specified time. The impact of usury practices not only affects economic life, but also affects the shopping habits of Muslims in Indonesia, as for the impact, namely, usury can lead to a spendthrift mentality. usury eliminates the useful value of an object, usury is a form of colonization, and usury makes the creditor have the right to take bad actions to demand the agreement.ABSTRAKRiba secara harfiah memiliki makna tambahan pada harta yang disyaratkan dalam transaksi dari dua pelaku akad dalam tukar menukar antara harta dengan harta. Riba hutang piutang terbagi menjadi 2 macam, yaitu riba Qard dan riba Jahiliyah. Riba Qard adalah tambahan yang diambil karena penundaan pembayaran utang. Riba Jahiliyah adalah hutang yang dibayar lebih dari pokoknya, karena si peminjam tidak mampu bayar hutangnya pada waktu yang ditetapkan. Dampak praktik riba tidak hanya berpengaruh dalam kehidupan ekonomi, tetapi berpengaruh juga dalam kebiasaan berbelanja umat muslim di Indonesia, adapun dampaknya yaitu, riba dapat menimbulkan mental pemboros. riba menghilangkan nilai manfaat suatu benda, riba merupakan suatu bentuk penjajahan, dan riba menjadikan kreditur mempunyai hak melakukan tindakan yang tidak baik untuk menuntut kesepakatan tersebut.
ETIKA PRODUKSI DALAM ISLAM DITINJAU DARI AKSIOLOGI FILSAFAT ILMU Wardiana, Taufiq Akbar
Tijarah: Jurnal Ekonomi Syariah Vol 2, No 2 (2023): Tijarah: Jurnal Ekonomi Syariah
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/tijarah.v2i2.119

Abstract

Economic activities that are inseparable from daily life, and the development of the times, often form ethical changes in their realization. Luckily, Islamic economics has been echoed in the last few decades, with the hope that economic activities will remain in accordance with Islamic law. Production is one form of economic activity that easily slips from ethics according to Islamic law. This is where axiology which is a branch of philosophy plays a role in controlling the quality of production so that its usefulness value is maintained. The research method used here is a literature review. The results show that production ethics in Islam is viewed from the axiology of philosophy, that production activities in Islam have ethics according to sharia that must be fulfilled, and in accordance with agreed rules, and of course they must be fair. So that production activities can be said to be in accordance with sharia if ethics according to sharia are carried out comprehensively. ABSTRAKKegiatan ekonomi yang tidak terlepas dari kehidupan sehari-hari, dan perkembangan zaman, seringkali membentuk perubahan etika dalam realisasinya. Beruntung, ekonomi syariah telah digaungkan dalam beberapa dekade terakhir, dengan harapan kegiatan ekonomi tetap sesuai dengan syariat Islam. Produksi merupakan salah satu bentuk dari kegiatan ekonomi yang mudah tergelincir dari etika yang sesuai syariat Islam. Disinilah aksiologi yang merupakan cabang ilmu filsafat turut berperan serta dalam mengontrol kualitas produksi agar tetap terjaga nilai kebermanfaatannya. Metode penelitian yang digunakan disini adalah kajian pustaka. Didapatkan hasil bahwa etika produksi dalam Islam dintinjau dari aksiologi filsafat, bahwa kegiatan produksi dalam Islam memiliki etika sesuai syariah yang harus dipenuhi, dan sesuai dengan aturan-aturan yang telah disepakati, dan tentunya harus adil. Sehingga kegiatan produksi dapat dikatakan sesuai syariah jika etika sesuai syariah dilaksanakan secara komprehensif.
Co-Authors Nandang Ihwanudin Nunung Nurhayati