This study reviews the literature related to the analysis of the audit quality of public accounti... more This study reviews the literature related to the analysis of the audit quality of public accounting firms in the perspective of Homo Islamicus. This study aims to analyze the role of audit quality in moderating the effects of principal-principal agency conflict and to analyze auditor competence and independence on audit quality. This type of research is descriptive qualitative research with a literature study approach that comes from books, literature, and library materials related to the purpose of this research. This literature research was conducted during the 2015-2020 period on 44 published fulltext literature. The results of this study indicate that in relation to the audit quality of public accounting firms in a homo Islamic perspective, it shows that auditors from different countries tend to have different attitudes and cultures, such as incentives, perceptions, and behaviors of auditors, clients, and users of financial statements in different countries. there is a differenc...
The Islamic Financial System is an implementation of the teachings of Islamic economics. So, the ... more The Islamic Financial System is an implementation of the teachings of Islamic economics. So, the values contained in Islamic teachings must be realized in the Islamic financial system. But in reality, many criticisms are related to the Islamic financial system. This paper is a literature review that aims to determine the Islamic and conventional financial systems. This research uses an approach using Publish and Perish software to collect journal articles that are relevant to the purpose of this research. The contents of the collected articles were analyzed to get a conclusion. The main findings of this study indicate that the orientation of the Islamic financial system is profit and falah oriented while the conventional financial system is only profit-oriented, the conventional financial system must pay attention to the principle of justice in its operations so as not to harm the community.
This study focuses on the money market under sharia principles, which are financial transactions ... more This study focuses on the money market under sharia principles, which are financial transactions (without interest) in the short term carried out by money market participants or money market players. Due to the purchase of securities is only short term, the transaction is carried out on the basis of trust. The money market that is allowed is the money market that does not use the interest system, this is to avoid usury nasi‟ah because the loss (danger) of interest is greater than the benefit. In addition, because Islam prohibits the buying and selling of money as a commodity or speculation. The design of this research is quantitative based on published journals related to the theme in this study Islamic Perspective on Money Markets and Sharia Money Market Operations. This research method is a literature study using secondary data in the form of 20 published journals during the 2011-2021 period which have been published as scientific journals both nationally and internationally to fi...
Tulisan ini merupakan literature review yang bertujuan untuk mengetahui mekanisme pasar dalam kon... more Tulisan ini merupakan literature review yang bertujuan untuk mengetahui mekanisme pasar dalam konteks islam. Metodologi yang digunakan adalah review dari penelitian-penelitian dan buku-buku baik dalam skala lokal Indonesia maupun skala internasional. Berbeda dengan sistem konvensional, konsep Ekonomi Islam menekankan bahwa mekanisme pasar dan penetapan harga perlu diatur untuk mencapai keseimbangan pasar dan keadilan ekonomi dengan mempertimbangkan urgensi para pihak yang terlibat di pasar. Harga yang wajar dan wajar adalah harga yang diperoleh berdasarkan kekuatan penawaran dan permintaan. Dalam hal terjadi tindakan tidak wajar yang mengakibatkan distorsi pasar atau harga tidak berada pada titik ekuilibrium, pemerintah berperan sangat penting dalam mengambil regulasi berupa penetapan harga dengan melihat faktor-faktor penyebab distorsi dan mengembalikan harga dengan harga aslinya titik keseimbangan awal.
The purpose of this research is to examine the level of understanding of Islamic bank customers w... more The purpose of this research is to examine the level of understanding of Islamic bank customers who have entered into murabahah contracts, as well as the factors that influence customer decisions to use Islamic banks for murabahah financing. 45 Islamic bank customers who have taken murabaha financing were selected as samples. The data used is primary data collected from customers who have taken murabaha credit through surveys and direct interviews. Qualitative analytical approach was used in data analysis. The findings show that customers are not aware of the murabahah financing arrangements.
The problem of poverty is always interesting to study because it is a serious problem involving t... more The problem of poverty is always interesting to study because it is a serious problem involving the human dimension. Poverty remains a problem that cannot be considered easy to find a solution for because it has existed for a long time and has become a living reality in society. To help the poor, many financial institutions, especially Islamic financial institutions, such as amil zakat institutions provide assistance in the form of ZISWAF funds (Zakat, Infak, Shadaqah, Waqf). With regard to ziswaf funds, especially zakat funds, amil zakat institutions not only distribute consumptive zakat but also productive zakat or commonly referred to as productive zakat. Keywords : Zakat, Infaq, Sadaqah and waqf
This study aims to determine how much influence the company's growth, profitability, solvency... more This study aims to determine how much influence the company's growth, profitability, solvency and previous year's going concern audit opinion has on going concern audit opinion on mining companies listed on the Indonesia Stock Exchange. The population used in this study are all mining companies listed on the Indonesia Stock Exchange in 2014-2018. The analysis technique in this study is logistic regression and descriptive statistics with the help of the SPSS program. The results showed that: 1) company growth has no effect on going audit opinion concern..2) profitability has an effect on going concern audit opinion. 3) solvency has no effect on going concern audit opinion. 4) the previous year's going concern audit opinion affects the going concern audit opinion. 5) there is asimultaneous n company growth, profitability, solvency and previous year's going influence on audit opinion on going concern
The meaning of the contract in language is binding, binding. It is said that the bond (al-rabth) ... more The meaning of the contract in language is binding, binding. It is said that the bond (al-rabth) means to gather or collect the two ends of the rope and tie one of them to the other until the two are connected to become like a single rope. Al-ariyah (borrowing), al-qardh (debts), and al-Hibah (gifts) are forms of contracts that have always colored the development of Islamic economics in Indonesia in recent years. The purpose of this study is to analyze the concept of Al-'ariyah, Al-qardh and Al-Gift. This type of research is descriptive research with a library research approach. As for what is meant by library research, it is a research conducted by collecting books and other written sources that are needed and studying them. Sources of data used in this study is library data such as books (books), journals, and magazines. The results show that al-'ariyah (loans) is the provision of benefits of an item to others for free, whereas if it requires to be replaced with something ...
This study reviews the literature related to the analysis of the audit quality of public accounti... more This study reviews the literature related to the analysis of the audit quality of public accounting firms in the perspective of Homo Islamicus. This study aims to analyze the role of audit quality in moderating the effects of principal-principal agency conflict and to analyze auditor competence and independence on audit quality. This type of research is descriptive qualitative research with a literature study approach that comes from books, literature, and library materials related to the purpose of this research. This literature research was conducted during the 2015-2020 period on 44 published fulltext literature. The results of this study indicate that in relation to the audit quality of public accounting firms in a homo Islamic perspective, it shows that auditors from different countries tend to have different attitudes and cultures, such as incentives, perceptions, and behaviors of auditors, clients, and users of financial statements in different countries. there is a differenc...
The Islamic Financial System is an implementation of the teachings of Islamic economics. So, the ... more The Islamic Financial System is an implementation of the teachings of Islamic economics. So, the values contained in Islamic teachings must be realized in the Islamic financial system. But in reality, many criticisms are related to the Islamic financial system. This paper is a literature review that aims to determine the Islamic and conventional financial systems. This research uses an approach using Publish and Perish software to collect journal articles that are relevant to the purpose of this research. The contents of the collected articles were analyzed to get a conclusion. The main findings of this study indicate that the orientation of the Islamic financial system is profit and falah oriented while the conventional financial system is only profit-oriented, the conventional financial system must pay attention to the principle of justice in its operations so as not to harm the community.
This study focuses on the money market under sharia principles, which are financial transactions ... more This study focuses on the money market under sharia principles, which are financial transactions (without interest) in the short term carried out by money market participants or money market players. Due to the purchase of securities is only short term, the transaction is carried out on the basis of trust. The money market that is allowed is the money market that does not use the interest system, this is to avoid usury nasi‟ah because the loss (danger) of interest is greater than the benefit. In addition, because Islam prohibits the buying and selling of money as a commodity or speculation. The design of this research is quantitative based on published journals related to the theme in this study Islamic Perspective on Money Markets and Sharia Money Market Operations. This research method is a literature study using secondary data in the form of 20 published journals during the 2011-2021 period which have been published as scientific journals both nationally and internationally to fi...
Tulisan ini merupakan literature review yang bertujuan untuk mengetahui mekanisme pasar dalam kon... more Tulisan ini merupakan literature review yang bertujuan untuk mengetahui mekanisme pasar dalam konteks islam. Metodologi yang digunakan adalah review dari penelitian-penelitian dan buku-buku baik dalam skala lokal Indonesia maupun skala internasional. Berbeda dengan sistem konvensional, konsep Ekonomi Islam menekankan bahwa mekanisme pasar dan penetapan harga perlu diatur untuk mencapai keseimbangan pasar dan keadilan ekonomi dengan mempertimbangkan urgensi para pihak yang terlibat di pasar. Harga yang wajar dan wajar adalah harga yang diperoleh berdasarkan kekuatan penawaran dan permintaan. Dalam hal terjadi tindakan tidak wajar yang mengakibatkan distorsi pasar atau harga tidak berada pada titik ekuilibrium, pemerintah berperan sangat penting dalam mengambil regulasi berupa penetapan harga dengan melihat faktor-faktor penyebab distorsi dan mengembalikan harga dengan harga aslinya titik keseimbangan awal.
The purpose of this research is to examine the level of understanding of Islamic bank customers w... more The purpose of this research is to examine the level of understanding of Islamic bank customers who have entered into murabahah contracts, as well as the factors that influence customer decisions to use Islamic banks for murabahah financing. 45 Islamic bank customers who have taken murabaha financing were selected as samples. The data used is primary data collected from customers who have taken murabaha credit through surveys and direct interviews. Qualitative analytical approach was used in data analysis. The findings show that customers are not aware of the murabahah financing arrangements.
The problem of poverty is always interesting to study because it is a serious problem involving t... more The problem of poverty is always interesting to study because it is a serious problem involving the human dimension. Poverty remains a problem that cannot be considered easy to find a solution for because it has existed for a long time and has become a living reality in society. To help the poor, many financial institutions, especially Islamic financial institutions, such as amil zakat institutions provide assistance in the form of ZISWAF funds (Zakat, Infak, Shadaqah, Waqf). With regard to ziswaf funds, especially zakat funds, amil zakat institutions not only distribute consumptive zakat but also productive zakat or commonly referred to as productive zakat. Keywords : Zakat, Infaq, Sadaqah and waqf
This study aims to determine how much influence the company's growth, profitability, solvency... more This study aims to determine how much influence the company's growth, profitability, solvency and previous year's going concern audit opinion has on going concern audit opinion on mining companies listed on the Indonesia Stock Exchange. The population used in this study are all mining companies listed on the Indonesia Stock Exchange in 2014-2018. The analysis technique in this study is logistic regression and descriptive statistics with the help of the SPSS program. The results showed that: 1) company growth has no effect on going audit opinion concern..2) profitability has an effect on going concern audit opinion. 3) solvency has no effect on going concern audit opinion. 4) the previous year's going concern audit opinion affects the going concern audit opinion. 5) there is asimultaneous n company growth, profitability, solvency and previous year's going influence on audit opinion on going concern
The meaning of the contract in language is binding, binding. It is said that the bond (al-rabth) ... more The meaning of the contract in language is binding, binding. It is said that the bond (al-rabth) means to gather or collect the two ends of the rope and tie one of them to the other until the two are connected to become like a single rope. Al-ariyah (borrowing), al-qardh (debts), and al-Hibah (gifts) are forms of contracts that have always colored the development of Islamic economics in Indonesia in recent years. The purpose of this study is to analyze the concept of Al-'ariyah, Al-qardh and Al-Gift. This type of research is descriptive research with a library research approach. As for what is meant by library research, it is a research conducted by collecting books and other written sources that are needed and studying them. Sources of data used in this study is library data such as books (books), journals, and magazines. The results show that al-'ariyah (loans) is the provision of benefits of an item to others for free, whereas if it requires to be replaced with something ...
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