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All Journal Demagogi: Journal of Social Sciences, Economics and Education Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Siva Anis Sabina
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Multi Level Marketing From A Sharia Economic Perspective Ana Siti Parida Dwi Yuliantika; Alda Maulidy; Asnah; Siva Anis Sabina
Demagogi: Journal of Social Sciences, Economics and Education Vol. 2 No. 2 (2024): April
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/demagogi.v2i2.27

Abstract

Multi-level marketing (MLM) is a business model in which a company sells products through a network of independent distributors. From a sharia economic perspective, MLM often causes debate because some of its practices can be questioned from a sharia compliance perspective. First of all, MLM emphasizes the aspect of buying and selling products, which is in line with sharia economic principles which encourage legitimate business activities and avoid usurious or speculative transactions. However, many MLMs face criticism because they tend to focus more on recruiting new members than actual product sales. This is contrary to sharia principles which emphasize justice and honesty in business. Second, in MLM, there is an element of profit sharing which is usually disproportionate between the company, distributors and network members. In sharia economics, the distribution of profits must be fair and balanced, and practices that cause injustice in the distribution of profits must be avoided.
Penerapan Prinsip Prinsip Syariah dalam Penyusunan Laporan Keuangan Zakat, Infak, Dan Sedekah (ZIS) Asnah; Andriany Sudirman; Siva Anis Sabina; Afif Rahman; Rahma Putri Widyaningsih
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 6 (2025): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i6.5416

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan prinsip-prinsip syariah dalam penyusunan laporan keuangan zakat, infak, dan sedekah (ZIS) pada lembaga amil zakat di Indonesia. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus pada lembaga amil zakat yang menerapkan PSAK 109. Data dikumpulkan melalui wawancara mendalam, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa prinsip-prinsip syariah seperti transparansi, keadilan, amanah, dan maslahat telah diintegrasikan dalam pelaporan keuangan ZIS sesuai standar akuntansi syariah, meskipun masih terdapat kendala pada aspek kapasitas sumber daya manusia dan adopsi teknologi. Implikasi penelitian ini diharapkan dapat mendorong peningkatan kualitas pelaporan keuangan ZIS yang lebih akuntabel, terpercaya, dan sesuai syariat.
Co-Authors Afif Rahman Alda Maulidy Ana Siti Parida Dwi Yuliantika Andriany Sudirman Asnah Rahma Putri Widyaningsih