<![CDATA[Penelitian ini dilakukan dengan bertujuan untuk menelaah bagaimana jual beli dalam praktek Affiliate Marketing pada e-commerce Shopee berdasarkan perspektif Akuntansi Syariah. Metode yang digunakan adalah kualitatif deskriftif dengan pendekatan studi kasus. Jenis data yang digunakan adalah data primer yaitu diperoleh secara langsung dari sumber aslinya seperti Al-Qur’an, hadist, ijma, dan wawancara dan data sekunder data sekunder diperoleh dari data laporan keuangan shopee untuk menganalisis pencatatan dan pengakuan penjualan. Hasil penelitian menunjukkan bahwa Shopee mengakui pendapatannya dari transaksi jual beli melalui affiliate marketing dengan membebankan biaya komisi dengan tarif tetap kepada penjual berdasarkan harga atau nilai barang dagangan kotor di marketplace. Pengakuan pendapatan di SAK diatur dalam PSAK 72 yang sudah berlaku mulai tahun 2020. Kata Kunci: Jual Beli, Affiliate Marketing, dan Akuntansi Syariah. AbstractThis research was conducted with the aim of examining how buying and selling in Affiliate Marketing practices in Shopee e-commerce based on a Sharia Accounting perspective. The method used is descriptive qualitative with a case study approach. The type of data used is primary data, which is obtained directly from the original sources such as the Qur'an, hadith, ijma, and interviews and secondary data secondary data obtained from shopee's financial statement data to analyze the recording and recognition of sales. The results showed that Shopee recognizes its revenue from buying and selling transactions through affiliate marketing by charging commission fees at a fixed rate to sellers based on the price or gross merchandise value in the marketplace. Revenue recognition in SAK is regulated in PSAK 72 which is already in effect starting in 2020. Keywords: Sale Buy, Affiliate Marketing, and Sharia Accounting. ]]>
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