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All Journal Agregat: Jurnal Ekonomi dan Bisnis Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam
Budiandru, Budiandru
Universitas Muhammadiyah Prof. DR HAMKA.
Economics, Econometrics & Finance

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Multilevel Marketing in Sharia Accounting Perspective Budiandru, Budiandru; 'Ulhaq, Dhiya; Arianurzahra, Arianurzahra
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol 2 No 1 (2018): Juni
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.86 KB) | DOI: 10.22236/alurban _vol2/is1pp13-23

Abstract

This study aims to determine how the implementation of accounting (transaction) sharia for PayTren products, and how to measure ushul fiqh against PayTren product.The method used in this research is descriptive research using documentation study approach,Data collection techniques used is the results of the research literature, social media, including on the Internet articles and television broadcasts. The implementation of Islamic sharia accounting, paytren has donerecordingcommissions, cashback, and also the recording of gifts arereasonable, because the recording is done based on the efforts being made.However, if seen based on the science of Usul Fiqh,the paytren in the first transactioncontains RIBA fadh'al, Then the second existence of inequity in the partners position, and there are elements of gharar (speculation) in the transaction activity.
Standar Akuntasi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Budiandru, Budiandru; Isfa, Shabrina Saufani
Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.194 KB) | DOI: 10.22236/agregat_vol2/is2pp399-411

Abstract

This study aims to analyze the application of SAK ETAP on the presentation of financial statements CV SK. CV SK is a medium-sized businesses engaged in catering services and Wedding Organizer. The method used in this research is descriptive qualitative analysis. The results of the study based on Balance Sheet and Income Statement for 2012-2016, show that the company has not presented cash flow statement, and notes to financial statements (CALK) and inconsistency in the presentation of some post on Balance Sheet not disclosed in CALK. This research suggests that companies develop other components of financial statements and disclose the company's accounting policies in CALK.
Co-Authors 'Ulhaq, Dhiya Arianurzahra, Arianurzahra Isfa, Shabrina Saufani