Alya Arianti Nasution
Fakultas Ekonomi Dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara

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Peran Good Corporate Governance Dalam Mencegah Kecurangan (FRAUD) Pada Industri Perbankan Ahmad Wahyudi Zein; Keisya Putri Balqis; Alya Arianti Nasution; Indah Tri Sari Harahap
Journal Of Informatics And Busisnes Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jibs.v3i4.3942

Abstract

The banking industry has a strategic function when supporting financial stability, so its management is required to be held openly and accountably. The implementation of Good Corporate Governance as a framework is necessary when strengthening public trust and reducing the potential for the presence of fraudulent practices. This article aims to understand the role of Good Corporate Governance in fraud prevention efforts in the banking sector. The method used is a qualitative descriptive approach by reviewing various academic literature including scientific journals and relevant books. The results of the discussion show that the principles of Good Corporate Governance have a role in strengthening the internal control system, increasing accountability, and creating a culture of organizational ethics. The conclusion of the article emphasizes that Good Corporate Governance is a strategic instrument in building banking governance with health, integrity, and sustainability in order to maintain public trust and encourage the stability of the national financial system. This approach also shows a conceptual overview with the overall importance of governance, supervision, compliance, and organizational responsibility when reducing the risk of banking fraud in a systematic and sustainable manner.
Ekonomi Syariah Sebagai Implementasi Filsafat Ekonomi Islam Dalam Mencapai Keadilan Ekonomi Alya Arianti Nasution; Cindy Aulia Zalyanti; Wahyudin; Ahmad Wahyudi Zein
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 2 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study was to determine the Islamic economy as an implementation of Islamic economic philosophy in achieving economic justice. The building of Islamic Economics is based on the main foundation of tawhid. The next foundation is sharia and morals. The practice of sharia and morals is a reflection of tawhid. The foundation of tawhid that is not solid will result in the implementation of sharia and morals not running on the provisions of the concept of tawhid. The type of research used is qualitative data sources obtained and collected by researchers not directly, but through other parties. The benefits of Islamic economic philosophy are not just an effort to Islamize science alone, but the existence of Islamic economic philosophy contributes knowledge, ideas or basic foundations laying the sciences in general including economics and involvement in constructing human civilization, towards a better human economic civilization. The essence or ontology of Islamic economics is an economic system based on divine revelation, it not only regulates the procedure of a person in meeting his needs but also places him as a servant of Allah ta'ala.