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UU TENTANG PENGELOLAAN ZAKAT VERSUS FATWA KYAI LOKAL (Studi di Desa Tanggungharjo Kecamatan dan Kabupaten Grobogan Jawa Tengah) Yasin, Yasin
ZISWAF Vol 2, No 2 (2015): ZISWAF : Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v2i2.1552

Abstract

Paying zakat, a muslim repairing his relationship to the creator and his relationship with fellow human beings. Therein lies the primacy of worship this zakat. The idea of implementing the obligations of charity towards all the results of the efforts of the economic value of the service sector as well as the profession has not been fully accepted by Muslims in Indonesia.
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 : Universitas Islam Negeri Sunan 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.