Analisis Komparatif Laporan Keuangan Syariah Dan Non Syariah: Tinjauan Literatur Menuju Pasar Keuangan Yang Lebih Etis Dan Berkelanjutan
DOI:
https://doi.org/10.54066/jura-itb.v2i2.1799Keywords:
Sharia Finance, Financial Reports, Financial ComparisonsAbstract
Comparative analysis between sharia and non-sharia financial reports has become an increasingly relevant topic in the context of continuously developing global financial markets. In this study, we evaluate the differences in approaches, principles, and practices underlying these two types of financial reports. The results of the analysis highlight the implications of these differences in financial practices, economic growth, and financial market inclusivity. The discussion also highlighted the potential for collaboration between the two types of finance to produce innovation and best practices in financial and investment management.
References
Arif, M. (2019). "Riba, Gharar, dan Maisir Dalam Ekonomi Islam." Konsentrasi Hukum Islam Pascasarjana UIN Alaudin Makasar, 1-14.
Databoks. (2020, Desember 22). "Masyarakat Paling Banyak Gunakan Fitur PayLater di Shopee." Retrieved from databoks: https://databoks.katadata.co.id/datapublish/2020/12/23/masyarakat-paling-banyak- gunakan-fitur-paylater-di-shopee
Djaali, H. (2020). "Metodologi Penelitian Kuantitatif." Jakarta: Bumi Aksara.
Fitria, I. E. (2021). "Konsep PayLater Online Shopping dalam Pandangan Ekonomi Islam." Jurnal Ilmiah Ekonomi Islam, 7(01), 2021, 425-432, 1-8.
Hadijah, S. (2017). "Bisnis Jual Beli Online." Jurnal Ilmiah Ekonomi Islam, 3(01), 2017, 52-62.
Ghozali, Imam. (2021). "Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26." Semarang: Badan Penerbit Universitas Diponegoro.
Otoritas Jasa Keuangan. (2017). "Prinsip dan Konsep PB Syariah." Retrieved from Otoritas Jasa Keuangan: https://www.ojk.go.id/id/kanal/syariah/tentang- syariah/Pages/Prinsip-dan-Konsep-PB-Syariah.aspx
Remmund, David L. (2010). "Financial Literacy Explicated: The Case For a Clearer Definition in an Increasingly Complex Economy." Journal of Consumer Affairs 44.2 (2010), 276-295. Retrieved from https://onlinelibrary.wiley.com/doi/full/10.111/j.1745-6606.2010.01169.x
Lidwina, A. (2020, Desember 22). "Masyarakat Paling Banyak Gunakan Fitur PayLater di Shopee." DailySocial.id. Retrieved from katadata.co.id: https://databoks.katadata.co.id/datapublish/2020/12/23/masyarakat-paling-banyak- gunakan-fitur-paylater-di-shopee
Maulida, D. M. (2021, October). "Pandangan Ekonomi Islam Terhadap Sikap Konsumerisme Akibat Metode Pembayaran Tunda Bayar (PayLater)." Jurnal Transformatif, Vol. 5, No. 2 October 2021, 1-14.
Muidigital, n. F.-M. (2018, Juli 23). Retrieved from muidigital: https://mui.or.id/berita/11352/ini-fatwa-terbaru-dsn-mui-tentang-uang-elektronik- dan-layanan-pembiayaan-berbasis-it/
Nadila. (2021). "Pengaruh Literasi Keuangan Syariah Terhadap Minat Mahasiswa Menggunakan Produk Bank Syariah." Skripsi Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Palopo 2021, 1-67.
Nurhasyriani, I. (2019). "Literasi Keuangan Syariah Terhadap Kepuasan Finansial (Studi Kasus Pada Mahasiswa Strata 1 Fakultas Ekonomi dan Bisnis Universitas Muhammadiah Sumatra Utara)." Fakultas Ekonomi dan Bisnis Universitas Sumatra Utara Medan, 1-8
