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All Journal AL-Fikr Maqasid: Jurnal Studi Hukum Islam al-Afkar, Journal For Islamic Studies Pendas : Jurnah Ilmiah Pendidikan Dasar Acta Biochimica Indonesiana Jurnal Ilmiah Akuntansi Manajemen Jurnal Ecoment Global: Kajian Bisnis dan Manajemen JURNAL EKOBIS DEWANTARA Jurnal Ilmiah Akuntansi Kesatuan Khazanah Pengabdian jurnal hukum das sollen AKMENIKA Journal of Computer, Electronic, and Telecommunication (COMPLETE) Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum Apssai Accounting Review (ApAR) eProceedings of Engineering JIPM: Jurnal Indragiri Penelitian Multidisiplin Indo-Fintech Intellectuals: Journal of Economics and Business Quality : Journal of Education, Arabic and Islamic Studies El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Dirosah Islamiyah El-Mujtama: Jurnal Pengabdian Masyarakat MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Al-Mubarak: Jurnal Kajian Al-Qur'an dan Tafsir Journal of Ekonomics, Finance, and Management Studies Jurnal Alfa: Pendidikan, Penelitian, dan Bahasa Jurnal Pusat Kolaborasi Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Dinamika Pendidikan Amalgamasi: Journal of Mathematics and Applications At-Tadris: Journal of Islamic Education Journal of Teaching and Elementary Education
Muhsin
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Other

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The Role of Forensic Accounting in Detecting Financial Fraud in Public Sector Organizations Bleskadit, Novalia Herlina; Sukriyah; Hernawati, Nopi; Judijanto, Loso; Muhsin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4936

Abstract

Financial fraud in public sector organizations remains a persistent challenge that threatens transparency, accountability, and public trust. Conventional auditing approaches often fail to detect complex and concealed fraudulent practices due to their compliance-oriented nature. This study aims to analyze the role of forensic accounting in detecting and preventing financial fraud in public sector organizations. Using a qualitative research design, this study employs a literature review method by analyzing relevant national and international journal articles, academic books, and institutional reports related to forensic accounting and public sector fraud. Data were collected through systematic searches in academic databases and analyzed using content and thematic analysis to identify patterns, roles, effectiveness, and implementation challenges of forensic accounting. The findings indicate that forensic accounting plays a critical role in uncovering financial fraud through investigative auditing techniques, forensic data analytics, and legally defensible evidence. Moreover, forensic accounting contributes to fraud prevention by strengthening internal controls, enhancing transparency, and creating a deterrent effect within public institutions. However, its effectiveness is constrained by limited professional expertise, inadequate technological infrastructure, weak regulatory frameworks, and political interference. This study concludes that institutionalizing forensic accounting practices is essential for improving public sector financial governance and reducing fraud risks.
The Relationship of Islam and Modern Science Muhsin; Bahaking Rama; M. Ilham Muchtar
Quality : Journal Of Education, Arabic And Islamic Studies Vol. 4 No. 1 (2026)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58355/qwt.v4i1.150

Abstract

The relationship between Islam and modern science has a long history and significant contributions to the development of science. During the golden age of Islamic civilization, many Muslim scientists successfully developed various disciplines, such as mathematics, astronomy, medicine, and philosophy. These contributions not only had a significant impact on Islamic civilization itself but also on the development of global science. The Middle Ages witnessed the birth of prominent scientists such as Al-Khwarizmi, Ibn Sina, and Al-Razi, whose works remain recognized today. However, over time, significant challenges have emerged in the development of science in the Islamic world, particularly with the advent of secularism and modernity. In this context, the integration of religious knowledge and science has become a crucial issue, with balance being considered vital to the education and development of Muslims. This article examines the development of science in Islam, explains the relationship between religious knowledge and science, and analyzes the challenges faced by Muslims in developing science in the modern era.
EFEKTIFITAS MEDIA PEMBELAJARAN KAHOOT! TERHADAP MOTIVASI BELAJAR SISWA KELAS V PADA PEMBELAJARAN IPAS DI SEKOLAH DASAR: KAJIAN LITERATUR Muhsin; Hijjatul Helna; Majdina Rakha El Eisy; Nur Haliza; Ahmad Suriansyah; Wahdah Refia Rafianti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.40014

Abstract

This research discusses the effectiveness of using Kahoot! as a learning medium to improve the learning motivation of fifth-grade students in the IPAS subject. The study was conducted through a literature review approach by examining various relevant recent studies. The synthesis results show that Kahoot! is able to create a more engaging learning atmosphere through elements of games, challenges, and immediate feedback. Data gathered from the analyzed studies indicate a significant increase in learning motivation after the implementation of Kahoot!, although its level of effectiveness falls into the moderate category. The improvement is particularly evident in students’ enthusiasm, active participation, and their drive to understand the material more deeply. Nevertheless, the effectiveness of Kahoot! is still influenced by several factors, such as device readiness, network quality, quiz design, and the teacher’s role in facilitating the activity. These findings reinforce that Kahoot! can serve as a relevant and adaptive learning medium that supports the goals of the Merdeka Curriculum, especially in strengthening the learning motivation of elementary school students.
Pengaruh Pengendalian Internal, Whistleblowing System, dan Kompetensi Pegawai Terhadap Pencegahan Fraud dengan Moralitas Individu Sebagai Variabel Moderasi Marini, Rici; Muhsin; Helisa Noviarty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i8.9416

Abstract

                This study aims to analyze the effect of internal control, whistleblowing system, and employee competence on fraud prevention efforts, and evaluate the role of individual morality as a moderating variable. The background of this study is based on the high number of fraud cases in the public sector, which indicates that the supervisory system and individual ethics are not optimal. The research was conducted at the Financial and Development Supervisory Agency (BPKP) of West Kalimantan Province using an explanatory quantitative approach. Primary data was collected through distributing questionnaires to 36 purposively selected respondents. Data analysis was conducted by utilizing WarpPLS 8.0 software to test the direct relationship between variables as well as the moderating effect of individual morality. The results of the analysis show that internal control and whistleblowing system have a positive and significant effect on fraud prevention. In contrast, employee competence does not show a significant effect. In addition, individual morality is proven to strengthen the effect of internal control on fraud prevention, but does not strengthen the effect of the whistleblowing system or employee competence. These findings emphasize that the effectiveness of the supervisory system needs to be supported by individual moral integrity to optimally prevent fraud. This research is expected to make an empirical contribution in strengthening the supervisory system in the public sector and in shaping a clean organizational culture and integrity.
Peran Kualitas Audit dalam Memediasi Pengaruh Teknologi dan Independensi Terhadap Efektivitas Audit: Studi pada BPKP Kalimantan Barat Yulika; Rahma Maulidia; Muhsin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9629

Abstract

This Audit effectiveness is an important aspect of state financial supervision, especially in the midst of demands for public accountability and technological advances. This study examines the effect of technology and independence on audit effectiveness, with audit quality as a mediating variable at the BPKP Representative of West Kalimantan. This research is based on agency theory which highlights the relationship between principals and agents in accountability and reporting. The research method is quantitative, with data obtained from 46 auditors through questionnaires. The data were analyzed using the Partial Least Square (PLS) approach. The results of the analysis indicated that auditor independence significantly contributed to audit effectiveness, while the direct effect of technology was not statistically proven. However, technology and independence were shown to significantly contribute to improving audit quality. Audit quality acts as a mediator that connects the effect of technology and independence on audit effectiveness. This finding indicates that although technology has no direct impact, its contribution is important through improving audit quality. This research confirms the importance of strengthening audit quality as a key factor in improving audit effectiveness, especially in the face of technological developments and maintaining auditor independence in the public sector.
Co-Authors . D, Hamidah Abdul Aziz Abdullah Aden Fadhli Wahyu Pratama Agus Djoko Kuntjoro, Tri Ahmad Saeroji Ahmad Suriansyah Aishy, Rahadatul Akhmad Tarmizi Aldy Ferdiyansyah Alifa Fitra Rosiana Azizah Alifia Reza Alvina Oktavia Andriansyah Putra Angga P. Karpriana Anwar Abd Rahman Ariyadi, Syamsul Asniwati Aulia Prima Kharismaputra Awae, Salma Ayunda Sabrina Sormin, Ayunda Sabrina Bahaking Rama Baso Pallawagau Bleskadit, Novalia Herlina bryanbm Daffa Ulima Azkia Dediansyah Dedy Syahrizal Dedy Wahyudin Dito, Satria Amru Fannush Shofi Akbar Hadi Husodo, Wahyu Hafidz Daulatul Islam Haliza, Nur Hammadi, Hammad Farhan Harahap, Subur HARYONO Hayatun Nufus Helisa Noviarty Hernawati, Nopi HERU Hijjatul Helna Husni Mubarak Ibnu Hanif Akbari Ilham Abdurrahman Indah Arifin, Lisfa Indah Ariyani Indo Santalia Indrawati Jamili Jamri Juanda Astarani Judijanto, Loso Karpriana, Angga Permadi Khaerun Nisa Nuur Khairunnisah Khristina Yunita Khristina Yunita M. Ilham Muchtar M. Joharis Lubis Majdina Rakha El Eisy Mardiana, Metri Marini, Rici Mohamad Harjum Muhamamd Kandriana Muhammad Rifaid Muhammad Saleh Muhammad Septian Muhammad Wildan Muhammad Zaenal Asiqin Mukhlas, Oyo Sunaryo Munthe, Aprilia Enjelika Mustika, Ira Grania Nasaruddin Nisrina Salsabila Dermawan Nissa Nurrohmah Novi Khoiriawati Novina, Helvira Aprilia Nur Asyifa, Tiara Nur Haliza Nurulaini Wulandari Oka Gumilang, Opal Rahma Maulidia Rahmat Huda Randi Shobirin Rely, Gilbert Revalina Salsa Agustin Rizqi Adi Pratama Rosmita Ambarita Rudia, La Ode Adi Parman Rufaidah Azzahra Rusliyawati Rusliyawaty Rustam Sari, Shinta Bella Sergius Lay Silmi Kaffah Meirani Siti Nurhaliza Sri Ambardini Stefanny, Stefanny Suci Rahmad Yani Sukriyah Suriana Syamsuddin Syifa Syakira Salma Tabsyir, Muhamad Wahdah Refia Rafianti wandi Widyadhana Putra, Arka Wiwiek Djumiyati wulandari, atika Yuki Yulika Zen, Abdul Muhaimin Zuhrah Zulfa Razi Zulfachri, Naynuunis