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All Journal Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Pemimpin Bisnis Inovatif
Hasbullah Eka Saputra
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pengetahuan, Kompetensi, Profesional terhadap Kualitas Audit Hasbullah Eka Saputra; Cris Kuntadi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i3.71

Abstract

Previous research is very important in a scientific research or article. Relevant research serves to strengthen theories and phenomena of relationships or influences between variables. This article is reviewing. Factors that affect the Quality of Internal Audit, namely: Knowledge, Competence, Professional A study of tax accounting literature. The purpose of writing this article is to build a hypothesis of influence between variables to be used in subsequent research This literature review article is: 1). Knowledge Influences Audit.,2) Competence Influences Audit., 3) Professional Influence on Audit.
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 Yulia Dwi Safitri