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PENERAPAN WHISTLEBLOWING SYSTEM TERHADAP INTERNAL FRAUD PADA PT. BANK MUAMALAT INDONESIA, TBK PERIODE 2015-2019 Sakinah, Gina; Ponirah, Ade
Likuid Jurnal Ekonomi Industri Halal Vol. 1 No. 2 (2021): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v1i2.14160

Abstract

Banks or other financial industries are particularly vulnerable to internal fraud cases. This is motivated because the highest motivation of this action is a financial factor. Every bank has now tried as early as possible to prevent the occurrence of internal fraud by using whistleblowing system that is part of internal control to realize good corporate governance, this system is useful to disclose violations that occur in the company by accommodating information from whistleblowers either from employees or from other stakehlolder by maintaining the confidentiality of identity and information. This study was conducted at PT. Bank Muamalat Indonesia, Tbk. by using descriptive method of quantifiable by presenting numerical data obtained from GCG report. The results of the analysis showed there is still a high level of internal fraud from 2015 to 2016 the highest cases that are in 2016 fluctuating until 2019. This indicates that the whistleblowing system implemented has not been optimal. Employees still do not have a sense of deterrent effect if they commit such actions, and the banking system that is less efficient and low supervision from internal and external parties becomes a great opportunity to commit crimes.Keywords: Whistleblowing System, Internal Fraud
KEDUDUKAN BARANG SUCI DAN BARANG NAJIS DALAM JUAL BELI Gina Sakinah; Nendi Nur Hidayat; Ade Ponirah
Equality: Journal of Islamic Law (EJIL) Vol. 2 No. 1 (2024): Equality: Journal of Islamic Law (EJIL)
Publisher : Islamic Law Doctoral Study Programme, Postgraduate UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ejil.v2i1.513

Abstract

Artikel ini bertujuan untuk menganalisis kedudukan barang suci dan barang najis dalam jual beli. Metodologi yang digunakan meliputi teknik kualitatif dan prosedur deskriptif-analitis. Tinjauan pustaka adalah pendekatan penelitian yang mengumpulkan sumber dan metodologi pengumpulan data dengan membaca dan mendokumentasikan studi literatur yang relevan; Selanjutnya, menggunakan mereka sebagai fondasi, peneliti membangun kerangka judul yang kohesif. Metode deduktif dan induktif digunakan dalam analisis data. Temuan menunjukkan bahwa ada kontrak yang saling menguntungkan antara vendor dan pelanggan dalam semua transaksi yang melibatkan barang dan jasa. Muathah mengacu pada praktik jual beli dengan perbuatan (saling memberi), meskipun kontrak itu sendiri tidak menyatakannya secara eksplisit. Agar penjualan menjadi sah menurut hukum Islam, produk harus memenuhi persyaratan berikut: Dilarang membeli dan menjual produk yang tidak murni, orang suci. Jika tidak ada keuntungan, maka hal itu pun tidak bermanfaat. Maka tidak apa-apa untuk berurusan dengan barang-barang kotor karena mereka dapat digunakan sebagai pengganti makanan dan air. Semua hal pada awalnya dianggap memiliki kelebihan dan dapat dijual untuk pupuk pertanian, oleh karena itu jual beli yang terjadi disebut jaiz.
SERTIFIKASI HALAL: ANTARA IMPLIKASI DAN LABEL MAYANG BUNDO; GINA SAKINAH
ESA Vol 8 No 2 (2026): AGUSTUS
Publisher : SEKOLAH TINGGI ILMU SYARIAH ABU ZAIRI BONDOWOSO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58293/esa.v8i2.204

Abstract

Halal certification has evolved into an international standard that signifies quality assurance and a lifestyle indicator. The purpose of this study is to analyze the dual role of halal certification in the food industry. This research is driven by the growing consumer awareness of food quality and safety, where halal certification has become a symbol of trust and quality assurance. The method used is a literature review with a qualitative approach, collecting data from various sources such as scientific journals, research reports, books, and official documents. The findings reveal that halal certification plays a significant dual role in the food industry. For Muslim consumers, it provides assurance and confidence that the products they consume comply with Islamic law. For producers, halal certification is a strategic asset that can boost sales and market share, particularly in countries with a predominantly Muslim population. Furthermore, halal certification enhances the company's image and reputation, provides access to the global halal market, and increases competitiveness in international markets. In conclusion, halal certification is not merely a label but has far-reaching impacts for consumers, producers, and the food industry.