Comparison of E-Commerce Transactions in Conventional Accounting and Sharia Accounting
Corresponding Author(s) : Eko Sudarmanto
Prosiding International Conference on Sustainable Innovation (ICoSI),
Vol. 2 No. 2 (2022): Optimizing Global Benefit for Future Wellbeing
Abstract
Muamalah and business develop along with
technological developments and human needs. When the
business model and muamalah develop, this development
must be responded to appropriately and carefully. Not only
related to the aspects of benefits, harm and legal
conditions that govern it, but also must be prepared and
developed the model and accounting system needed. One
form of the new trading business is e-commerce. Namely
business activities involving consumers, manufacturers,
providers, and brokers using computer networks, namely
the internet. So that e-commerce transactions have several
characteristics, including: unlimited transactions,
anonym transactions, digital and non-digital products,
and intangible goods. Based on several characteristics
found in e-commerce transactions, the applicable law
related to the transaction is the law regarding longdistance buying, salam and salaf law, hawalah law and
electronic money. With the different viewpoints and legal
basis for e-commerce transactions, the accounting
treatment between conventional and Sharia systems also
has several differences. Sharia Accounting Bai’ as-Salam
is a buying and selling accounting system that is most
suitable for e-commerce transactions
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