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All Journal Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Akuntansi
Fauziah Tiara Anggraini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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MEMBANGUN KEPERCAYAAN BISNIS : ANALISIS PEMASARAN TIKTOK LIVE DALAM KERANGKA ETIKA BISNIS ISLAM Sahira Azzahra; Fauziah Tiara Anggraini; Mivtahul Janati Rahmi Fajri; Erma Nuril Fajriah; Agustiawan Agustiawan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 1 (2025): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/6w281w08

Abstract

The development of digital technology has transformed business marketing strategies, one of which isthrough the live streaming feature on TikTok. TikTok Live provides business owners with the opportunity tointeract directly with consumers, build trust, and drive real-time sales. However, in practice, variouschallenges arise regarding the implementation of Islamic business ethics. This study aims to analyze thealignment of TikTok Live marketing strategies with the principles of Islamic business ethics, namely tauhid(unity), equilibrium (balance), free will, responsibility, and ihsan (benevolence). Using a qualitativedescriptive method and a sociological-juridical approach, this study finds that many marketing practices onTikTok Live do not fully comply with Islamic business ethics, particularly in terms of transparency, honesty,and consumer responsibility. Some business owners still use manipulative marketing techniques, such ascreating false urgency and making exaggerated claims, which can mislead consumers. Therefore, furtherefforts are needed to raise awareness of Islamic business ethics in digital marketing so that businesses canoperate not only profitably but also based on Islamic values and bring benefits to society.
The Role of External Auditors in Client Tax Compliance : A Case Study at Budiandru & Partners Public Accounting Firm Fauziah Tiara Anggraini; Zul Azmi
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.157-170

Abstract

Taxes constitute a primary source of state revenue and play a crucial role in national development and the improvement of public welfare. However, tax compliance in Indonesia remains relatively low, as reflected in the suboptimal tax ratio. One effort to enhance tax compliance is through the involvement of external auditors. This study aims to examine the role of external audits in improving client tax compliance. A qualitative descriptive method was employed, using purposive sampling to select five senior auditors who were interviewed through semi-structured interviews conducted in July 2025 at Budiandru & Partners Public Accounting Firm, located in Pekanbaru City. The findings indicate that external audits contribute to helping clients prepare credible financial statements, understand the tax system, and encourage honesty and transparency in tax reporting. Audits also enhance clients' tax knowledge, play an indirect role in the dissemination of tax regulations, foster awareness and responsibility toward tax obligations, increase alertness to potential sanctions, and promote transparency. In the context of tax modernization, auditors also assist clients in adapting to digital systems, although technical challenges are still encountered..
Co-Authors Agustiawan Agustiawan Azmi, Zul Erma Nuril Fajriah Mivtahul Janati Rahmi Fajri Sahira Azzahra