Multilevel Marketing in Sharia Accounting Perspective

Authors

  • Budiandru Budiandru Universitas Muhammadiyah Prof. DR. HAMKA
  • Dhiya 'Ulhaq PERBANAS Institute
  • Arianurzahra Arianurzahra Auditor KAP.Budiandru

DOI:

https://doi.org/10.22236/alurban%20_vol2/is1pp13-23

Keywords:

Accounting sharia, Pay Tren product, Ushul Fiqh

Abstract

This study aims to determine how the implementation of accounting (transaction) sharia for PayTren products, and how to measure ushul fiqh against PayTren product.The method used in this research is descriptive research using documentation study approach,Data collection techniques used is the results of the research literature, social media, including on the Internet articles and television broadcasts. The implementation of Islamic sharia accounting, paytren has donerecordingcommissions, cashback, and also the recording of gifts arereasonable, because the recording is done based on the efforts being made.However, if seen based on the science of Usul Fiqh,the paytren in the first transactioncontains RIBA fadh'al, Then the second existence of inequity in the partners position, and there are elements of gharar (speculation) in the transaction activity.

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References

Asnawi, Haris Faulidi. (2004). Transaksi BisnisE-commerce Perspektif Islam. Yogyakarta: Magister Insani Press.
Erwandi Tarmizi, Dr. (2012). Harta Haram Muamalat Kotemporer. Kota Wisata, Bogor : PT. Berkat Mulia Insani.
Fatwa DSN MUI No.75 Tahun 2009 Tentang Pedoman Penjualan Langsung Berjenjang Syari'ah (PLBS).
Ikatan Akuntan Indonesia. (2017). Standar Akuntansi Keuangan Syariah. Jakarta : Ikatan Akuntan Indonesia
PERMENDAG No. 32/M-DAG/PER/8/2008 Tentang Penyelenggaraan Kegiatan Usaha dengan Sistem Penjualan Langsung.
www.treni.co.id/Marketing-Plan-Proses-Bisnis accessed on December 16, 2017 at 14:00 pm

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Published

2018-06-30

How to Cite

Budiandru, B., ’Ulhaq, D., & Arianurzahra, A. (2018). Multilevel Marketing in Sharia Accounting Perspective. Al-Urban: Jurnal Ekonomi Syariah Dan Filantropi Islam, 2(1), 13–23. https://doi.org/10.22236/alurban _vol2/is1pp13-23

Issue

Vol. 2 No. 1 (2018): Juni

Section

Articles

License

The Author submiting a manuscript do so on the understanding thet if accepted for publication, copyright of the article shall be assigned to Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam, Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA.

Copyright encompasses exclusive right to reproduse and deliver the article in all form and media, including reprint, photographs, microfilms and any other similar reproductions, as well as transalations. The reproduction of any part of this journal., its storage in database and its transmission by any form or media such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc..will be