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All Journal International Journal of Social and Management Studies (IJOSMAS) El-kahfi : Journal of Islamic economics
Suhatman, Suhatman
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Sharia Compliance Indicators and Implications for Fraud Risk in Sharia Commercial Banks in Indonesia nasfi, nasfi; Prawira, Adi; Lutfi, Ahmad; Suhatman, Suhatman; Sabri, Sabri
El-kahfi | Jurnal Ekonomi Islam Vol 6 No 02 (2025): Islamics Economics
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v6i02.584

Abstract

Every bank operating, including Islamic commercial banks, has the potential to experience the risk of fraud. Fraud cases that occurred in Islamic Commercial Banks from 2022 to 2024. This study aims to analyze the influence of Sharia compliance indicators, measured by the Islamic Income Ratio (IIR), Profit Sharing Ratio (PSR), Islamic Investment Ratio (IsIVR), and Zakat Performance Ratio (ZPR), on fraud. Secondary data sources were taken from the Financial Services Authority (OJK) website, where 14 Sharia Commercial Banks submitted complete financial reports to the OJK for a three-year period. This resulted in a sample of 40 selected using a purposive sampling method. The analysis was conducted using panel data regression with Eviews 12. The results showed that IsIVR had a positive effect on fraud, while IIR, PSR, and ZPR did not have a significant effect. Simultaneously, all independent variables had a positive and significant effect on fraud in Sharia Commercial Banks
N Nagari or Village Government Communication Strategies in Improving Rural Economic Development Sabri, Sabri; Suhatman, Suhatman; Nasfi, Nasfi
International Journal of Social and Management Studies Vol. 2 No. 2 (2021): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.893 KB)

Abstract

Regional autonomy will affect the economic development of rural communities, but if it is managed and delivered with communication and communication strategies, it will reach the message recipient, moreover this message will be received by rural communities, who have different perceptions and ways of processing messages. So the communication strategy applies the concept of communication, communication models and understands the scope of the communication. To achieve economic development for rural communities, the nagari or village government has a role and carries out a mass communication process to message recipients. The method in research is used normatively and empirically, with the aim of research to find out the strategy of the nagari or village government in managing nagari or village assets in order to improve the economy of rural communities and the benefits of this research have the advantage in solving pihat communication problems related to nagari or village in solving problems in the village, although there have been many other studies, there are still differences in terms of nagari governance or village communities.
Co-Authors Ahmad Lutfi Nasfi, Nasfi Prawira, Adi Sabri Sabri