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Journal Markcount Finance
Published by Yayasan Pendidikan Islam Daarut Thufulah
ISSN : 29870925     EISSN : 29869455     DOI : 10.70177/jmf
Core Subject : Economy,
Economics, Econometrics & Finance
The Journal Markcount Finance is one of the founding journals of Yayasan Pedidikan Islam Daarut Thufulah. Since 2023 the journal has provided a platform for high-quality, imaginative economic research, earning a worldwide reputation for excellence as a general interest journal, publishing papers in all fields of economics for abroad international readership. The Journal Markcount Finance welcomes submissions whether they be theoretical, applied, or orientated towards academics or policymakers. The Editorial Board are drawn from leading international institutions and cover a wide range of expertise. As well as providing the reader with a broad spectrum of high-quality, stimulating papers the Editorial Board is committed to providing rapid feedback to submitting authors.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 62 Documents
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The Influence of Audit Technology on Audit Efficiency and Effectiveness: Auditor’s Perspective Taunaumang, Herts; Lima, Rafaela; Gomez, Raul
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2139

Abstract

The rapid advancement of audit technology, including data analytics, artificial intelligence (AI), and blockchain, has significantly transformed the auditing profession. These technologies promise to enhance audit efficiency and effectiveness by automating routine tasks, improving data accuracy, and enabling deeper insights. However, the extent to which these technologies influence audit outcomes from the auditor's perspective remains underexplored, particularly in terms of their practical implementation and perceived benefits. This study aims to examine the influence of audit technology on audit efficiency and effectiveness from the perspective of auditors, focusing on their experiences, challenges, and perceived outcomes. A mixed-methods approach was employed, combining surveys and semi-structured interviews with auditors from public accounting firms. Quantitative data were analyzed using statistical techniques, while qualitative data were thematically analyzed to identify key patterns and insights. The findings reveal that audit technology significantly improves efficiency by reducing time spent on manual tasks and enhancing data processing capabilities. Auditors also reported increased effectiveness, as technology enabled better risk assessment, fraud detection, and compliance monitoring. However, challenges such as high implementation costs, skill gaps, and resistance to change were identified as barriers to full adoption. The study concludes that audit technology has a transformative impact on audit efficiency and effectiveness, but its successful integration requires addressing technical, organizational, and human factors.
Islamic Business Ethics in E-Commerce Trading: A Study of Fiqh Muamalah Regarding Contracts and Ownership Dallah, Dallah
Journal Markcount Finance Vol. 3 No. 2 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i2.2261

Abstract

Digital commerce through e-commerce has changed the business landscape worldwide, including in Muslim societies. Although e-commerce is easy and efficient, there are still issues of fiqh muamalah, especially regarding ownership and sale transactions. Islamic business transactions are evaluated from the perspective of ethics and sharia compliance as well as technical aspects. Uncertainty, or gharar, can arise because many online transactions do not follow the principles of valid contracts and do not clearly state the ownership of goods. Therefore, it is important to learn how the principles of Islamic business ethics can be applied to e-commerce, especially in terms of ownership and contract relationships. This study aims to see how e-commerce practices are in line with the principles of Islamic business ethics, especially from the perspective of fiqh muamalah on contracts and ownership. In addition, this study also wants to provide suggestions to ensure that digital transactions are in accordance with sharia values. This study uses a qualitative approach with a library research method. Data were collected by analyzing classical and contemporary literature on fiqh muamalah, e-commerce, and case studies of online transactions. A descriptive-analytical approach was used to analyze the principles of contracts and ownership in Islam. The results show that many e-commerce transactions do not meet the requirements for a valid contract such as clarity of object, price, and ijab kabul. In addition, ownership of goods is often not legally transferred when the transaction is made, especially in a dropship system where the seller does not physically own the goods.

Page 7 of 7 | Total Record : 62

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