Modifikasi Pembiayaan Salam Dan Implikasi Perlakuan Akuntansi Salam

Ningsih, Wiwik Fitria

doi:10.19184/jauj.v13i2.1567

Cited by 4 publications

(5 citation statements)

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“…Factors influencing consumer behavior, according to Kotler (2000) as referenced in (Ningsih, 2015), include several elements: cultural factors, social factors, personal factors, and psychological factors.…”

Section: Consumer Behaviormentioning

confidence: 99%

Digital Marketing for Knitted Bag With Japan as an Export Target: Case Study of Crochetwoven

Amalia,

Khoirotunnisa

2023

BIREV

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This research delves into the digital marketing strategies employed by CrochetWoven, a brand specializing in woven bags, as it expands its presence in the Japanese market for export purposes. The primary goal of this study is to comprehend how digital marketing and the internet serve as effective tools to reach international markets, particularly in consumer industries like woven bags.The research methodology involves gathering and analyzing various literature, references, and marketing journals from diverse sources, ranging from conventional books to relevant E-books that align with the discussed theories. Emphasizing social media and e-commerce, the study presents a case analysis of how CrochetWoven successfully broadened its market share by leveraging prominent e-commerce platforms in Japan, such as Amazon Japan, Rakuten, and Rakuma. The findings highlight significant potential for CrochetWoven to expand its digital marketing through e-commerce utilization, with a deep understanding of consumer behavior in Japan being a crucial factor for the company's success in entering and thriving in the export market.

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Section: Consumer Behaviormentioning

confidence: 99%

Digital Marketing for Knitted Bag With Japan as an Export Target: Case Study of Crochetwoven

Amalia,

Khoirotunnisa

2023

BIREV

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“…Auditors are responsible for the interests of stakeholders, particularly investors and public trust, resulting in the independent, objective, and relevant audit quality. Ningsih and Yaniartha (2013) state that time budget pressure has a significant negative effect on audit quality. Furthermore, Nirmala et al (2013) also found that time budget pressure has a significant negative effect on audit quality.…”

Section: Relationship Between Time Budget Pressure and Audit Qualitymentioning

confidence: 99%

“…Meanwhile, according to research by Futri and Juliarsa (2014), auditor professionalism has no effect on audit quality. Time budget pressure research conducted by research by Ningsih and Yaniartha (2013) shows time budget pressure has a significant negative effect on audit quality. Nirmala et al (2013) research also supports the results of previous studies, namely that time budget pressure has a significant negative effect on audit quality.…”

Section: Introductionmentioning

confidence: 99%

“…Based on this description, the selection of this research topic is due to the existence of phenomena and differences in previous research in the background described. This study refers to the research of Ningsih and Yaniartha (2013) by adding 4 variables, namely experience, auditor professionalism, audit tenure, and knowledge of detecting errors which will be analyzed for their impact on the quality of audits conducted by auditors at the Public Accounting Firm but do not use competency and independence variables. The research was conducted in the city of Jakarta because the city of Jakarta is a large city that is the business center of the capital which is associated with a public accounting firm.…”

Section: Introductionmentioning

confidence: 99%

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Factors that affect audit quality

Calocha¹,

Herwiyanti²

2020

JCA

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The title of this research is factors that affect audit quality. This research aims to know, analyze, and show the effects of the relationship between experience, auditor professionalism, time budget pressure, audit tenure, and knowledge of detecting errors on audit quality. The research population is all auditors at a public accounting firm in Jakarta. This research used a purposive sampling technique with some criteria for the research sample. The research sample obtained was 89 respondents. This research used survey technique as collecting the data with sharing questionnaire and multiple linear regression with SPSS software for the data analysis technique. The result of this study indicates that auditor experience and knowledge of detecting errors have a positive effect and significant on audit quality, whereas auditor professionalism, time budget pressure have a positive effect but not significant on audit quality and audit tenure have a negative effect but not significant on audit quality to the auditors at a public accounting firm in Jakarta. This result of the research is expected to be means of self-introspection for a public accounting firm in Jakarta or other regions to increasing audit quality through attention to the auditor's experience and knowledge of detecting errors.

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“…Akan tetapi, masih terdapat beberapa permasalahan terkait dengan penerapan akad salam sehingga sampai dengan saat ini belum juga dapat terealisasi. Permasalahan utama pada penerapan pembiayaan salam tersebut disebabkan oleh tingginya resiko bagi pihak bank akibat kredibilitas keuangan petani dan faktor alam yang sangat memengaruhi hasil panen (Ningsih, 2015;Adnan, Revisa, dan Faiq, 2016). Sebenarnya penyebab utama timbulnya resiko tersebut adalah perbedaan pemikiran antara bank syariah dan petani, dimana pembiayaan salam berlogika uang sedangkan petani berlogika mekanisme alam.…”

Section: Prinsip Keserasian (Principle Of Harmony) Dalam Tasbihunclassified

Perdagangan Berjangka Komoditi : Berdzikirlah dengan Physical Delivery

Tutuko

2018

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<p>Commodity Futures Trading in Indonesia is administered by the government under the auspices of the Commodity Futures Trading Supervisory Agency (BAPPEBTI) with the aim of establishing the price of primary commodities (price discovery) and as a hedging facility using futures contracts. However, current futures trading is only a means of speculation caused by its specifications and transaction mechanism.<br />The application of the three principles of dhikr: the principle of harmony, the principle of integrity, and the principle of one on the quest for hedging solutions in commodity futures will lead to trade where the parties who transact share the risk (risk sharing). Risk sharing can only occur if there is a common goal between buyers and sellers to manage risk (the principle of the one-an). The similarity of objectives will result in a commitment between buyers and sellers to perform physical handover backed by regulation to create a liquid market (the principle of harmony), so that the wholeness of trade mechanisms involving market participants, markets, and regulators will be maintained. The integrity of the role of the stakeholders of commodity trading is what will lead to the solution of the hedge without having to separate the risk with its trading activities (principle of wholeness).<br />The "dhikr" hedging is a hedge accompanied by the certainty of ownership transfer through physical delivery of physical commodities. Thus, the hedge is not separate from its real trading activity, because the risk is always attached to the profit-making business activity.</p>

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Modifikasi Pembiayaan Salam Dan Implikasi Perlakuan Akuntansi Salam

Cited by 4 publications

References 0 publications

Digital Marketing for Knitted Bag With Japan as an Export Target: Case Study of Crochetwoven

Digital Marketing for Knitted Bag With Japan as an Export Target: Case Study of Crochetwoven

Factors that affect audit quality

Perdagangan Berjangka Komoditi : Berdzikirlah dengan Physical Delivery

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