Romsiyatul, Afifah (2021) PEMAHAMAN NILAI-NILAI DASAR AKUNTANSI SYARI’AH DAN KOMUNIKASI PEDAGANG DALAM TRANSAKSI JUAL-BELI (Studi Kasus Pedagang di PD. Pasar Jaya Pasar Rawabadak Jakarta Utara). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pemahaman nilai-nilai dasar akuntansi syari’ah dan komunikasi pedagang dalam transaksi jual-beli. Untuk mendeskripsikan proses transaksi jual-beli yang dilakukan oleh pedagang di Pasar Rawabadak tersebut. Jenis penelitian ini adalah studi kasus dengan pendekatan kualitatif. Sumber data primer adalah beberapa informan yaitu, pedagang sembako, pedagang buah, dan pedagang ikan di Pd. Pasar Jaya Pasar Rawabadak. Sedangkan data sekunder adalah berupa buku-buku ilmiah dan jurnal-jurnal terakreditasi. Teknik pengumpulan data dalam penelitian ini adalah wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa para pedagang di PD. Pasar Jaya Pasar Rawabadak sudah memahami dengan baik nilai-nilai dasar akuntansi syari’ah yang berupa nilai keesaan tuhan (tauhid), nilai keadilan (‘adl), nilai kenabian (nubuwwah), nilai pemerintahan (khilafah), dan nilai hasil (ma’ad) dan juga sudah menerapkannya dalam proses dagang mereka dengan baik. Dalam melakukan komunikasi terhadap pembeli pun sudah merupakan komunikasi yang baik dan sesuai dengan prinsip komunikasi dalam Islam. Walaupun terdapat keluhan bahwasanya merasa kesal dengan sifat pembeli yang terlalu tinggi menawar, namun hal itu tidak pernah diperlihatkan dalam melayani pembeli. Pembeli pun mengaku telah merasa puas dengan pelayanan yang dilakukan para pedagang yang bersikap sopan, bertutur kata baik dan selalu menjelaskan kualitas barang dan harga dagangannya This study aims to determine the understanding of the basic values of sharia accounting and merchant communication in buying and selling transactions. To describe the process of buying and selling transactions carried out by traders in the Rawabadak Market. This type of research is a case study with a qualitative approach. Primary data sources are several informants, namely, basic food traders, fruit traders, and fish traders in Pd. Jaya Market Rawabadak Market. While secondary data is in the form of scientific books and accredited journals. Data collection techniques in this study were interviews, observation, and documentation. The results of this study indicate that the traders in PD. Pasar Jaya Rawabadak Market has a good understanding of the basic values of shari'ah accounting in the form of the value of the oneness of God (tawhid), the value of justice ('adl), the value of prophethood (nubuwwah), the value of government (khilafah), and the value of results (ma' ad) and also have implemented it in their trading process well. In communicating with buyers, it is already good communication and in accordance with the principles of communication in Islam. Although there are complaints that they feel annoyed with the nature of buyers who bid too high, this has never been shown in serving buyers. The buyer also claimed to be satisfied with the services provided by the traders who were polite, spoke well and always explained the quality of the goods and the price of their merchandise.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Nilai-nilai dasar, Akuntansi Syari’ah, Komunikasi pedagang, Transaksi jual-beli | ||||||||
| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Romsiyatul Afifah | ||||||||
| Date Deposited: | 01 Dec 2021 09:47 | ||||||||
| Last Modified: | 01 Dec 2021 09:47 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6041 |
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