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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.
Potensi dan Tantangan Reksa Dana Syariah di Indonesia dalam Menghadapi Perubahan Ekonomi Global Mukhlisotul Jannah; Fany Cahyaningsih; Ramanda Setiawan; Abi Fauzy, Muhammad
RUBINSTEIN Vol. 3 No. 2 (2025): RUBINSTEIN: Islamic Mutual Funds in Indonesia, Monitoring Dashboard, Bibliometr
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/rubin.v3i2.3457

Abstract

The Islamic Capital Market in Indonesia has shown significant development since its introduction in 2000, marked by the launch of the first Islamic mutual fund product. This study aims to analyze the development of the Islamic capital market, particularly in the context of Islamic mutual funds in Indonesia, as well as the challenges and opportunities faced during its growth. The method used in this research is a literature review, examining various academic sources and reports related to the Islamic capital market in Indonesia. The findings indicate that although Indonesia’s Islamic mutual fund market remains relatively small compared to countries like Malaysia, there has been a growing public interest in Sharia-compliant investments, especially among the younger generation. Additionally, related sectors such as Islamic banking and halal technology have contributed to the growth of this market. Nevertheless, the market still faces several challenges, including high volatility and risks associated with global economic instability, as evidenced during the Covid-19 pandemic. The conclusion of this study is that Indonesia's Islamic mutual fund market holds great potential for further development. However, it requires product innovation and policy advancement to improve its international competitiveness, while ensuring compliance with fair and sustainable Sharia principles.