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Penerapan Rukun dan Syarat Jual Beli dalam Transaksi Online Berdasarkan Ekonomi Syariah Putri, Mutia Sari; Mardian, Husni; Susanto, Rindang
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 3 No 2 (2024): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v3i2.246

Buying and selling in Islam is not merely viewed from an economic perspective but also encompasses high moral and spiritual dimensions. In every transaction, whether in traditional markets, modern markets, or through digital platforms, values such as justice, honesty, and transparency must always be upheld. By conducting transactions in accordance with Sharia principles, individuals can gain benefits that are not only material but also receive blessings from Allah SWT. This study employs a library research method, aiming to examine and analyze relevant literature on the concept of buying and selling from an Islamic perspective. The primary sources used in this research include books of fiqh, publications on Islamic economics, and scholarly articles discussing various principles and regulations of trade according to Islamic law. The findings of this study indicate that buying and selling fall under muamalah, which is generally permissible unless there is evidence prohibiting it. After analyzing the essential elements and conditions of transactions in Islamic law, it can be concluded that online transactions do not contradict Islamic principles as long as they meet the necessary requirements regarding the contracting parties, the sighat (expressions of offer and acceptance), the transaction object, and the exchange value. However, the transaction must not involve any prohibited elements such as riba (usury), gharar (deception), harm, uncertainty, coercion, or infringement of others' rights. Additionally, the goods or services being traded must be halal and not contradict the teachings of the Quran and Hadith.

Pengaruh Perataan Laba dan Corporate Social Responsibility Disclosure Terhadap Reaksi Pasar dan Resiko Investasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Agassi, Ivan Arviansyah; Prastya, Hendra; Susanto, Rindang
JOURNAL OF INTERDISCIPLINARY SCIENCE AND EDUCATION Vol 3 No 1 (2023): Journal Of Interdisciplinary Science And Education
Publisher : STIES ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jise.v3i1.80

The market reacts to news regarding company earnings, which further suggests that earnings revisions have a negative effect on market reactions. This means that the greater the profit moderation action, the weaker the market reaction to company profit news. CSR agents cannot strengthen or weaken the relationship between income smoothing and market response. This research aims to determine the effect of income smoothing and disclosure of corporate social responsibility on market reactions and investment risk in manufacturing companies listed on the Indonesia Stock Exchange. This research focuses on problem solving to explain the relationship between one variable and another. others in qualitative and quantitative analysis. Based on the research results, it can be concluded that income smoothing does not have a significant effect on market reactions. CSR disclosure does not have a significant effect on market reactions. Income smoothing does not have a significant effect on investment risk. The moderating variables of profit and CSR disclosure, if examined together or simultaneously, do not have a significant influence on increasing market response. Based on the calculation results, it can be seen that there is a difference between investment risk and income smoothing. This disclosure will also produce positive abnormal returns because it contains information that has economic value. With the insights from this research, it is hoped that investors will be able to make investment decisions that will bring extraordinary returns to the market.

Pengaruh Penerapan Standar Akuntansi Negara Terhadap Kualitas Pelaporan Keuangan Pada Rekening Daerah Kementerian Agama Provinsi Lampung Alayubi, Fandhuta Dhafa; Komariah, Rizka; Susanto, Rindang
JOURNAL OF INTERDISCIPLINARY SCIENCE AND EDUCATION Vol 3 No 1 (2023): Journal Of Interdisciplinary Science And Education
Publisher : STIES ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jise.v3i1.84

Financial reports of exceptional quality at the Regional Office of the Ministry of Religion in Lampung Province (Kanwil Kemenag Lampung) demonstrate the accountability and effectiveness of regional managers. These reports showcase their commitment to responsible resource management and demonstrate their responsiveness to financial accountability. This study, conducted from March to April 2022, employed a combination of questionnaires and face-to-face interviews with key stakeholders to gather primary data. The research concludes that implementing government accounting standards within Kanwil Kemenag Lampung has yielded highly beneficial results. The quality of financial reporting has been significantly elevated, indicating responsible stewardship of public resources. This analysis, utilizing simple linear regression conducted through SPSS, further reveals a strong positive correlation between the effectiveness of applying government accounting standards and the overall quality of government financial reporting. The study's sample included 30 employees from the regional office's finance department and 10 additional multipliers. Statistical tests, including a T-test, revealed significant differences in the effectiveness of implementing government accounting standards. The T-statistic of 33.968, with a p-value of 0.021 (significantly lower than the 0.05 threshold), confirms a statistically significant impact. Additionally, the regression coefficient of 0.930 underscores a strong positive correlation between the two variables. In essence, this research highlights the positive impact of implementing government accounting standards on the financial reporting quality and accountability of regional offices. By ensuring responsible resource management and effective financial reporting practices, Kanwil Kemenag Lampung exemplifies a model for other regional offices to emulate.

Efektivitas Pemberian Dana Usaha Terhadap Pemberdayaan Ekonomi Perempuan (Studi Kasus Koperasi Wanita Mayangsari 38b Banjarrejo) Wati, Saprida; Budiarti, Riskha Tri; Susanto, Rindang
Jurnal Ekonomi Syariah dan Pariwisata Halal Vol 2 No 2 (2023): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jseht.v2i2.91

Women's empowerment through business financing is the main focus of this research. The research was conducted using a qualitative approach and a case study in Banjarrejo 38B Village, with Assifa Mulya Women's Cooperative as the research subject. Data were collected through interviews with cooperative members who have received business financing, as well as document analysis related to cooperative activities. The results show that the provision of business financing by the cooperative has succeeded in increasing the productivity of its members and improving family living standards. The concept of women's empowerment, which consists of three levels, namely enabling, empowerment, and protection, is the theoretical basis for this research. In addition, the results also measure the effectiveness of the program by considering indicators of program understanding, goal achievement, timeliness, and actual change. Nevertheless, there are problems related to the use of funds that are not in accordance with the purpose of the loan, which affects the sustainability of the program. The implication of this study is the importance of better supervision of the use of funds and more intensive mentoring of members to ensure that loans are optimally used for business purposes. As such, this research makes an important contribution in strengthening the understanding of the importance of women's empowerment through the provision of business financing by cooperatives.

Analisis Harga dan Gaya Hidup terhadap Minat Beli Handphone Iphone Second Like New Darto, Cahyo Novi Tri; Irawan, Hengki; Susanto, Rindang
JOURNAL OF INTERDISCIPLINARY SCIENCE AND EDUCATION Vol 4 No 1 (2024): Journal of Interdisciplinary Science And Education
Publisher : STIES ALIFA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70371/jise.v4i1.258

This study aims to analyze the influence of price and lifestyle on the purchase intention of second like-new iPhones in Bandar Lampung City, specifically among consumers of Nano Store. The rapid development of technology and the increasing public demand for smartphones have made the iPhone one of the most sought-after products due to its quality and prestige. However, the high price of new iPhones has led some consumers to opt for second like-new iPhones, which are considered more affordable yet still functional. This research employs a quantitative approach using a survey method with 100 respondents. The results show that the price variable has a negative and significant effect on purchase intention (significance value 0.002 < 0.05), indicating that the lower the price, the higher the purchase intention. Meanwhile, lifestyle has a positive and significant effect on purchase intention (significance value 0.000 < 0.05), suggesting that the higher a person's lifestyle level, the greater their intention to purchase a second like-new iPhone. Simultaneously, price and lifestyle significantly influence purchase intention, contributing 44.4% to the purchase intention variable. These findings indicate that second like-new iPhones have become a rational and prestigious choice for urban communities, primarily due to affordable pricing and the need to align with today’s digital lifestyle

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