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Fraud Pentagon Theory dalam Mendeteksi Fraudulent Financial Reporting Pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70 (JII 70) Tahun 2018 Khoirunnisa, Awaliyatu; Rahmawaty, Anita; Yasin, Yasin
BISNIS Vol 8, No 1 (2020): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v8i1.7381

Abstract

This study aims to detect fraudulent financial reporting through fraud pentagon theory in companies listed in the Jakarta Islamic index 70. The research method used is quantitative research with a comparative causal approach. Related to sampling using purposive sampling. The findings in this study are the financial target variables, external pressure, nature of industry and rationalization have a significant effect on the detection of financial statement fraud. As for financial stability, ineffective monitoring, change in auditors, change of director, and arrogancy do not have a significant effect on the detection of financial statement fraud.
KIAI LOKAL ANTARA PENGHAMBAT DAN PENYELAMAT DALAM PELAKSANAAN UNDANG-UNDANG PERKAWINAN NO. 1 TAHUN 1974 Yasin, Yasin
YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam Vol 7, No 1 (2016): Yudisia
Publisher : Program Studi Hukum Keluarga Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.943 KB) | DOI: 10.21043/yudisia.v7i1.2131

Abstract

This article observes the role of local ulama (kyai) in the implementation of Marriage Law No 1/1974 which is already more than four decades. Local ulamas have always been prominent figures for Muslim community. The Marriage law brought about new perspectives on marriage. Meanwhile, local ulamas have reknownedfor their firm hold of fiqh books somehow different from – not to say contradict to – the Law. How then local ulamas supervise and govern local people in the implementation of Marriage Law in the matters ofmarriage registration, and divorce before the Court.
Unfulfilled Guarantees: Impacts of Law and Regulations Concerning Inter-Religious Relations on Religious Freedom in Indonesia Yasin, Yasin; Mantu, Rahman
Mazahib VOLUME 20, ISSUE 1, JUNE 2021
Publisher : IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/mj.v20i1.3113

Abstract

The condition of interfaith relations in Indonesia faces many challenges as intolerance increasingly occurs in various regions. The action can be seen from various violations of freedom of religion and belief, the prohibition of establishing houses of worship, and violence against minorities. One of the causes of these problems relates to the law and several regulations in interfaith relations in Indonesia. This article tries to look at the regulations and legal aspects of interfaith relations and their impact on the conditions of diversity in Indonesia. Using an empirical-legal approach, this article explores legal materials and phenomena related to the interfaith relation in Indonesia. This article reveals that the Constitution has been firmly guaranteeing and protecting all citizens from expressing their beliefs. Nevertheless, several cases show a contrary of the law objectives on interfaith relations in Indonesia. Moreover, in some particular cases, the state seemed to be absent in the locus of incident and favor of freedom violation victims instead.
Penggunaan Aplikasi E-Reses DPRD dalam Penjaringan Aspirasi Masyarakat di Kabupaten Bima Yasin, Yasin; Saleh, Muhammad; Mulyanto, Yudi
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 2 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.04 KB) | DOI: 10.54371/jiip.v6i2.1464

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Dewan Perwakilan Rakyat (DPRD) merupakan perpanjangan tangan masyarakat. DPRD Kabupaten Bima dalam menyerap aspirasi melalui aplikasi E-reses. Penelitian dilakukan di lingkup sekretarian DPRD Kabupaten Bima dan juga sejumlah masyarakat Kabupaten Bima. Analisis data yang digunakan adalah kualitatif untuk melihat otimalisasi dan strategi yang digunakan dalam penggunaan aplikasi e-reses. Hasil penelitian menunjukan bahwa pelaksanaan E-Reses oleh Pimpinan dan Anggota DPRD Kabupaten Bima dilaksanakan dalam 3 (tiga) tahapan, yaitu tahapan perencanaan, tahapan pelaksanaan, dan tahapan pelaporan. Penggunaan E-Reses dalam penjaringan aspirasi masyarakat oleh Pimpinan dan Anggota DPRD, ternyata jauh lebih efektif dibanding pelaksanaan reses konvensional. Strategi yang perlu dilakukan dalam mengoptimalisasi E-Reses adalah meningkatkan sarana dan fasilitas penunjang, meningkatkan SDM pengelola, meningkatkan sosialisasi, memfasilitasi penyiapan perangkat komputer khusus di setiap kantor kecamatan dan/atau desa, serta fitur dalam aplikasi E-Reses. Sementara hasil analisisi efektivitas melalui uji kuantitatif, diperoleh bahwa penggunaan E-Reses tersebut sangat efektif, hal itu ditandai dengan nilai sig (2-tailed) = 0.000 < 0,05, begitupun Thitung = 4.609 > Ttabel = 2.01, maka dapat disimpulkan bahwa maka aplikasi e-reses DPRD dalam penjaringan aspirasi masyarakat di Kabupaten Bima sangat efektif.
The Influence of Ethical Leadership and Organizational Commitment on Employee Performance Yasin, Yasin; Herlambang, Toni; Sanosra, Abadi; Qomariah, Nurul
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 7, No 3 (2024): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v7i3.7927

Abstract

The Village Minimum Service Standards state that Village Government is the administration of government affairs and the interests of the local community, so public services by village officials are expected to be able to lead to good governance. The aim of this research was to have 2 (two) objectives, namely the first was to determine the influence of ethical leadership on the performance of village officials. The second objective is to determine the influence of organizational commitment on the performance of village officials. To obtain research data, a research questionnaire was used which was distributed to 100 village officials. The population is the Village Apparatus of Probolinggo Regency. The sample was determined as 100 respondents using random sampling technique. Validity and reliability tests were carried out so that the questionnaire could be used. The influence of the independent variable on the dependent variable was tested by testing the research hypothesis and the results were that ethical leadership and organizational commitment had a positive impact on employee performance in the Village Government in Probolinggo Regency.
PENYULUHAN PENGELOLAAN SAMPAH GUNA MENCIPTAKAN LINGKUNGAN BERSIH DAN NYAMAN DI KECAMATAN BAYONGBONG Purnamasari, Ismi; Mubarok, Gian Ikhsanul; Sari, Wanda; Praharja, Yoga; Febriansyah, Arif Sani; Nasihin, Muhammad; Yusup, Cahya Purnama; Akmal, M.; Permana, Dimas Satia; Kirani, Garnis; Dewi, Erika Puspa; Yasin, Yasin; Kustiana, Ruli M; Sidqi, Muhammad Affan Al; Humaira, Asma Rani Rosalba; Ajis, Alus; Maulana, Haris; Nafisa, Delia Yulianti; Fadhilah, Muhamad Yassin Al; Supriadi, Ari
Jurnal PkM MIFTEK Vol 4 No 2 (2023): Jurnal PkM MIFTEK
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/miftek/v.4-2.1465

Abstract

An environment that is clean from rubbish is an environment that everyone hopes for. The amount of waste produced by humans will increase in proportion to the increase in population, type of activity and level of population consumption of goods. Mekarjaya Village is a village in Bayongbong sub-district, Garut Regency which has a population of 1187 people. With this population, it is very likely that waste will accumulate if it is not managed properly. At the Garut Institute of Technology's Thematic KKN activities in 2023, it was identified that there was a buildup of rubbish in a location that had not been organized. Therefore, one of the community service activities will be activities that focus on environmental cleanliness. This is done with the aim of creating a more organized environment and a cleaner and healthier environment. To achieve this goal, joint environmental cleaning activities were carried out, providing rubbish bins and waste sorting education to educate residents about the importance of waste management to achieve environmental cleanliness.
The Assimilation of Islamic Culture into Local Beliefs in The Sangihe Islands Yusuf, Nasruddin; Yasin, Yasin; Mash'ud, Imam; Ilahude, Ridwan
Aqlam: Journal of Islam and Plurality Vol 9, No 2 (2024)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/ajip.v9i2.3168

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Abstract: This study aims to analyze the process of cultural assimilation occurring between Islamic teachings and the local belief system of Masade in the Sangihe archipelago. Utilizing a qualitative approach, the research explores how the interaction between these two religious traditions results in changes in the practices and cultural identity of the local community. The findings indicate that although the adherents of Masade are divided into three groups (Hadun, Hamadun, and Mangkung) with differing practices, they maintain harmonious relationships and mutual respect, creating a new culture that emerges from the integration of elements from both belief systems. This research highlights the importance of tolerance and adaptation in the assimilation process, as well as its impact on social diversity within the community, contributing to the understanding of the dynamics of intercultural interactions..Key Words: Intercultural Interaction, Identity Formation, Social DiversityAbstrak: Penelitian ini bertujuan untuk menganalisis proses asimilasi budaya yang terjadi antara ajaran Islam dan kepercayaan lokal Masade di kepulauan Sangihe. Dengan menggunakan pendekatan kualitatif, penelitian ini mengeksplorasi bagaimana interaksi antara dua tradisi keagamaan ini menghasilkan perubahan dalam praktik dan identitas budaya masyarakat setempat. Hasil penelitian menunjukkan bahwa meskipun penganut Masade terbagi dalam tiga golongan (Hadun, Hamadun, dan Mangkung) dengan praktik yang berbeda, mereka tetap menjaga hubungan harmonis dan saling menghormati, menciptakan budaya baru yang merupakan hasil dari penggabungan elemen-elemen dari masing-masing kebudayaan. Penelitian ini menyoroti pentingnya toleransi dan adaptasi dalam proses asimilasi, serta dampaknya terhadap keberagaman sosial di masyarakat, memberikan kontribusi pada pemahaman tentang dinamika interaksi antarbudaya.Kata Kunci : Interaksi Antarbudaya, Pembentukan Identitas, Keberagaman Sosial
MEMBANGUN KESADARAN ETIKA ONLINE DAN KEMAMPUAN MEMILAH INFORMASI SISWA DESA MEKARJAYA Purnamasari, Ismi; Ikhsanul Mubarok, Gian; Sari, Wanda; Praharja, Yoga; Sani Febriansyah, Arif; Nasihin, Muhammad; Purnama Yusup, Cahya; Akmal, M; Satia Permana, Dimas; Kirani, Garnis; Puspa Dewi, Erika; Yasin, Yasin; M kustiana, Ruli; Affan Al Sidqi, Muhammad; Rani Rosalba Humaira, Asma; Ajis, Alus; Maulana, Haris; Yulianti Nafisa, Delia; Yassin Al Fadhilah, Muhamad; Supriadi, Ari
Jurnal PkM MIFTEK Vol 6 No 1 (2025): Jurnal PkM MIFTEK
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/miftek/v.6-1.1473

Abstract

Awareness of online/digital ethics and the ability to sort information are very important for everyone to have. We have analyzed this awareness and ability in Mekarjaya Village, a village located in Bayongbong District, Garut. With the majority of the population working as farmers and farm labourers, digital literacy is an important aspect in efforts to develop the potential of society in the ever-evolving digital era. Students in Mekarjaya Village are also increasingly connected online, but they are often faced with limited internet access and a lack of awareness about online ethics. This study aims to understand the importance of building online ethical awareness and the ability to sort information among students in Mekarjaya Village. To achieve this goal, a digital literacy program and digital ethics briefing have been implemented in one of the junior high schools in Mekarjaya village, namely Persis Al-Manar Middle School. The methods used include lectures, discussions, and questions and answers. The results showed an increase in students' understanding of digital literacy and digital ethics, as well as improvements in their online behavior. This research provides important insights into the challenges and potentials of digital literacy in rural areas and offers solutions in the form of relevant educational programs.
Implementasi Akad Qard Pada Pembiayaan Mikro Syariah (Studi Kasus Di Bank Wakaf Mikro Syariah Khas Kempek) Karjuni, Agus; Selasi, Dini; Barnawi, Barnawi; Pandu Probowati, Dwiya Endah; Yasin, Yasin
Ecobankers : Journal of Economy and Banking Vol. 3 No. 1 (2022): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/ecobankers.v3i1.876

Abstract

Penelitian ini bertujuan untuk mengetahui Implementasi akad qard pada pembiayaan mikro syari’ah, dengan mengambil studi kasus di Bank Wakaf Mikro Ponpes KHAS Kempek, kajianya dilatarbelakangi oleh begitu banyaknya lembaga keuangan yang berlabel Syari`ah akan tetapi pada prakteknya tidak sesuai dengan implementasi yang seharusnya secara syari`ah. Bank Wakaf Mikro adalah Lembaga Keuangan non Bank Syari`ah yang izin operasionalnya ada dibawah Otoritas Jasa Keuangan dengan dasar hukum berdirinya adalah koperasi.Bank Wakaf Mikro adalah pilot project dalam mengembangkan akses jasa keuangan di sekitar lingkungan pondok pesantren. Dengan menggunakan metode kualitatif dengan pendekatan fenomologi. Populasi dari penelitian ini merupakan pengelola dan nasabah Bank Wakaf Mikro KHAS Kempek.Dalam melakukan pengumpulan data teknik yang digunakan melalui observasi, wawancara, dan trianggulasi dengan analisis data menggunakan teoritisasi ide atau konseptualisasi ide, Adapun hasil penelitian, dengan maksud tujuan yang sama dalam Implementasi akad qard pada pembiayaan mikro syariah yang dilakukan oleh Bank Wakaf Mikro KHAS, berperan dengan adanya peningkatan jumlah penjualan pendapatan usaha, laba usaha, dan kondisi perekonomian.penelitian ini fokus terhadap implementasi akad qard yang di praktekan di BWM KHAS Kempek, berdasarkan hasil wawancara sebelumnya secara garis besar peng-implementasian akad qard yang ada di BWM KHAS kempek menurut kesimpulan peneliti sudah sepenuhnya sesuai dengan koridor yang di teorikan dalam hukum islam.Kata Kunci: Akad Qard, Pembiayaan Mikro Syariah