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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi Widya Katambung Jurnal Filsafat Agama Hindu
Resa Aulia
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Religion Humanities Economics, Econometrics & Finance Environmental Science

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AKAD SALAM DALAM JUAL BELI ONLINE: PLATFORM TIKTOK SHOP Khalda Khairunnisa; Resa Aulia; Mega Safitri; Ramanda Setiawan; Mukhlishotul Jannah
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i12.7619

Abstract

This research examines the application of the salam contract in online transactions on the TikTok Shop platform, focusing on a case study of the store Gothfirt_id. A salam contract, as a form of transaction in Islamic law, allows payment to be made in advance for goods that will be received later. This study assesses the conformity of transaction practices on TikTok Shop with sharia principles and Islamic accounting standards regulated in PSAK 103, as well as the strengths and weaknesses of online buying and selling. Using a descriptive qualitative method, data were collected through observation, literature review, and interviews. The results indicate that Gothfirt_id has implemented the principles of salam by adopting advance payment policies, clear product descriptions, and adequate payment options, including Cash on Delivery (COD) and e-wallets. Additionally, the store complies with PSAK 103, covering aspects of recognition, measurement, and disclosure in financial reporting to enhance transparency and accountability. The study concludes that the application of salam in online sales on TikTok Shop can promote fair and sharia-compliant transactions while strengthening customer trust. These findings contribute to the literature on sharia-based e-commerce and the relevance of Islamic accounting standards in digital transactions.
Kemitraan Manusia dan AI di Era Digital: Refleksi Filosofis Berdasarkan Ajaran Hindu I Nyoman Alit Arsana; Susi Susi; Leni Gustina; Resa Aulia
Widya Katambung Vol 17 No 1 (2026): Jurnal Widya Katambung: Filsafat Agama Hindu
Publisher : Fakultas Dharma Duta dan Brahma Widya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33363/wk.v17i1.1915

Abstract

The rapid advancement of Artificial Intelligence (AI) in the digital era has reshaped human technology relations, shifting AI from a mere instrumental tool to an active collaborative partner in data analysis, decision support, and innovation across multiple domains. This study examines the partnership between humans and AI through a philosophical lens informed by Hindu thought, aiming to articulate ethical resources that can guide responsible AI development and deployment. Employing a qualitative literature review, the research synthesizes scholarship on AI development, technology ethics, philosophy of technology, and Hindu ethical concepts. The review finds that Hindu principles particularly dharma (moral duty), karma (consequential responsibility), and Tri Hita Karana (harmonious relations among humans, nature, and the divine) offer a coherent normative framework for aligning AI design and use with social justice, accountability, and communal welfare. The study concludes that framing human AI relations as a moral partnership, rather than a purely technical arrangement, can help preserve human agency, mitigate algorithmic harms, and promote technology that supports sustainable well-being. The findings contribute a cross-cultural ethical perspective to contemporary debates on responsible AI.
Co-Authors I Nyoman Alit Arsana Khalda Khairunnisa leni gustina Mega Safitri MUKHLISHOTUL JANNAH Ramanda Setiawan susi susi