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p-Index From 2019 - 2024
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All Journal Journal of Islamic Economics and Finance Jurnal Pemimpin Bisnis Inovatif
Yulia Dwi Safitri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pengalaman Kerja, Audit Tenure, Dan Fee Audit Terhadap Kinerja Auditor Syariah Yulia Dwi Safitri; Cris Kuntadi
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei : JUREKSI (Journal of Islamic Economics and Finance)
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1132

Abstract

This article reviews the factors that influence the performance of sharia auditors, namely work experience, audit tenure and audit fees. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The research methods used are qualitative methods and library research. The results of this literature review article are: 1) work experience influences the performance of sharia auditors; 2) audit tenure has no effect on the performance of sharia auditors; and 3) audit fees influence the performance of Sharia auditors. From the results of this research, it is hoped that future researchers can add variables that are considered to influence the performance of Sharia auditors.
Analisis Akad Salam (PSAK Syariah 103) Pada Transaksi Jual Beli Online Chandra Kurniawan; Hasbullah Eka Saputra; Yulia Dwi Safitri; Ersi sisdianto
Jurnal Pemimpin Bisnis Inovatif Vol. 1 No. 2 (2024): April : Jurnal Pemimpin Bisnis Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpbi.v1i2.72

Abstract

From an Islamic perspective, the number of online transactions that fall under the heading of fiqh muamalah niaga or buying and selling is rapidly increasing. Islam has laws that apply to both buyers and sellers in buying and selling transactions. The purpose of this study is to examine the basic elements and requirements for implementing a greeting contract in online buying and selling transactions that comply with the Statement of Islamic Financial Accounting Standards PSAK Syariah 103. The research was conducted using qualitative methods and case study methods were conducted in the Online Store. The informants of this research are traders and consumers. The results showed that sellers generally know the pillars and conditions of buying and selling online in an Islamic perspective. Akad Salam has been carried out by business people with the term pre-order, business people do not know and apply PSAK Syariah 103. Research results can be useful for entrepreneurs, academics as well as government agencies and the community.
Co-Authors Chandra Kurniawan Cris Kuntadi Ersi Sisdianto Hasbullah Eka Saputra