Arifa Pratami
Dosen Ekonomi Syariah Universitas Islam Sumatera Utara

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Journal : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

E-Procurement sebagai Upaya Pencegahan Fraud terhadap Pengadaan Barang dan Jasa di Unit Layanan Pengadaan Provinsi Sumatera Utara Irine Ika Wardhani; Arifa Pratami; Ikbar Pratama
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5293

Abstract

This study aims to analyze the influence of E-procurement, internal control system and religiosity on the prevention of fraud procurement of goods and services in the Procurement Service Unit (ULP) of Goods and Services of North Sumatra Province. This study uses quantifiable method with primary data source obtained in its entirety from the spread of 124 research questionnaires on all employees working in ULP North Sumatra Province. Data analysis in this study using Structural Equation Modelling (SEM) analysis using Partial Least Square (PLS). The results prove that variable e-procerement is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable relegiusity is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable internal control system is proven to have a positive impact on the prevention of fraud procurement of goods and services.
Prospek E-Commerce Syariah pada Masa Pandemi Covid-19 Arifa Pratami; Abdul Rahman; Muhammad Hadi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5950

Abstract

The world is facing the Covid-19 virus that threatens not only public health, but also threatens the country's economic sector. Large-scale social restrictions (PSBB), causing decreased buying and selling activities and decreased amount of public consumption. In meeting daily needs in the current pandemic and there is no denying the rapid development of information and communication technology has an impact on changes in people's lifestyles including consumption patterns and how to sell and shop. The increase of providers and users, make several e-commerce companies to continue to innovate, one of which is by providing Sharia-based e-commerce services such as Tokopedia Salam, Shopee Berkah and Lazada Amanah. This paper attempts to examine the prospects of Islamic e-commerce during the Covid-19 pandemic with structural equation modeling (SEM) analysis. Research is built on the basis of Islamic business ethics theory that explains that the values contained in Islamic business ethics, able to make humans as perfect individuals. The results concluded that during the Covid-19 pandemic, variable that has a significant influence on the prospects of Islamic e-commerce is the application of agreements with sharia principles. Variable income levels and purchasing power of the community do not have a significant influence on the prospects of Islamic e-commerce during the Covid-19 pandemic in Medan City.
E-Procurement sebagai Upaya Pencegahan Fraud terhadap Pengadaan Barang dan Jasa di Unit Layanan Pengadaan Provinsi Sumatera Utara Irine Ika Wardhani; Arifa Pratami; Ikbar Pratama
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5293

Abstract

This study aims to analyze the influence of E-procurement, internal control system and religiosity on the prevention of fraud procurement of goods and services in the Procurement Service Unit (ULP) of Goods and Services of North Sumatra Province. This study uses quantifiable method with primary data source obtained in its entirety from the spread of 124 research questionnaires on all employees working in ULP North Sumatra Province. Data analysis in this study using Structural Equation Modelling (SEM) analysis using Partial Least Square (PLS). The results prove that variable e-procerement is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable relegiusity is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable internal control system is proven to have a positive impact on the prevention of fraud procurement of goods and services.
Prospek E-Commerce Syariah pada Masa Pandemi Covid-19 Arifa Pratami; Abdul Rahman; Muhammad Hadi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5950

Abstract

The world is facing the Covid-19 virus that threatens not only public health, but also threatens the country's economic sector. Large-scale social restrictions (PSBB), causing decreased buying and selling activities and decreased amount of public consumption. In meeting daily needs in the current pandemic and there is no denying the rapid development of information and communication technology has an impact on changes in people's lifestyles including consumption patterns and how to sell and shop. The increase of providers and users, make several e-commerce companies to continue to innovate, one of which is by providing Sharia-based e-commerce services such as Tokopedia Salam, Shopee Berkah and Lazada Amanah. This paper attempts to examine the prospects of Islamic e-commerce during the Covid-19 pandemic with structural equation modeling (SEM) analysis. Research is built on the basis of Islamic business ethics theory that explains that the values contained in Islamic business ethics, able to make humans as perfect individuals. The results concluded that during the Covid-19 pandemic, variable that has a significant influence on the prospects of Islamic e-commerce is the application of agreements with sharia principles. Variable income levels and purchasing power of the community do not have a significant influence on the prospects of Islamic e-commerce during the Covid-19 pandemic in Medan City.