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All Journal Al-'Adalah Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Analisis Bisnis Ekonomi
Ab Rahman, Asmak
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Analysis of the Application of the Wa‘d Concept in the Issuance Project Based Sukuk (PBS) in Indonesia Kurniawan, Taufiq; Ab Rahman, Asmak
al-'adalah Vol 18 No 1 (2021): al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/adalah.v18i1.8969

Abstract

Indonesia, in recent years, has been trying to accelerate economic development, especially in the field of infrastructure development. This effort requires enormous funding, both from abroad and domestically. To expand funding sources from within the country, the government issued Project Based Sukuk (PBS) which aims to finance infrastructure development through sharia-based financing instruments. PBS is indeed an alternative for Muslim communities who are interested in building the country's economy without being overshadowed by the element of usury. This instrument has a main contract in the form of ijarah, supporting contracts and promises (wa'd). The application of these contracts can only be said to be valid from the point of view of the Shari'ah if all the rules and conditions are fully complied with. This study tries to analyze the application of the wa'd concept in PBS, to find out whether all the rules and conditions set by Syara' have been implemented properly. Data were collected through interviews and literature review which were then analyzed using a normative approach. This study concludes that the application of the al-wa'd concept to PBS is in line with sharia principles, although there are still two issues that still need to be fixed, namely first: the problem of investor ownership of PBS assets which is only for benefits, not accompanied by ownership of the goods; both mechanisms for reselling PBS assets at a price equivalent to the nominal value of PBS, even though according to AAOIFI and Majma' al-Fiqh al-Islāmī al-Duwali sukuk assets may not be resold at a price equivalent to the nominal value of the sukuk.
Learn From The Biggest Accounting Fraud In 95 Years Maharani, Shinta; Ab Rahman, Asmak; Dewi, Veni Soraya
Jurnal Analisis Bisnis Ekonomi Vol 21 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.9215

Abstract

This study analyses the panel data on the 96 most significant fraud cases from 1925 to 2020. The focus will be on agency theory because it affects falsified accounting as the most common type of accounting fraud and then Overstated Assets, Sales, and Revenues. Descriptive statistics with the 96 most prominent cases based on literature have been identified to understand the topic better. The data collected from 1925 to 2020 is presented and summarised in specific tables and graphs for a more immediate understanding. The mixed method was used to analyze 476 data items, both quantitative and qualitative research, with SPSS and Nvivo applications. This research found that 61 out of 96 fraud cases are from the USA, and the most auditor firm being Price Water House. The evidence that emerged is that none of the cases analyzed deals with the pandemic --the fraud occurred years ago- to understand possible practical implications and further theoretical contributions. This research suggests that auditors should apply business ethics to be more proactive and pragmatic, considering how quickly events change and the uncertainty that arises. This study contributes to advancing knowledge of the accounting world, specifically of fraud. As far as the authors know, this is the first study that analyzes the panel data on fraud with mixed methods.
Forbidden From Getting Sick And Being Literate? Health Care And Education Opportunities For Undocumented Migrant Workers In Asia Maharani, Shinta; Ab Rahman, Asmak; Mohd Noh, Mohd Shahid
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 21 No 1 (2026): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v21i1.2026.pp93-112

Abstract

Migrant workers are considered vulnerable as they remain excluded from various social safety provisions. The Covid-19 pandemic has further exposed significant gaps in policy support for these workers in Asian countries. However, scholarly evidence is lacking in the international literature to guide policy, particularly on undocumented workers. This paper fills this void by critically reviewing emerging evidence on undocumented migrant workers' access to healthcare and formal education in Asian countries according to a comprehensive analysis of research papers released between 2002 and 2022. In total, 72 scientific papers were identified from Scopus, WoS, and Emerald databases. The qualitative research software Nvivo was used to analyze the final 10 studies (out of 72 indexed articles). The findings of the review exercise suggest that the government should develop policies and solutions for undocumented migrant workers to get healthcare and formal education opportunities.
Co-Authors Mohd Noh, Mohd Shahid Shinta Maharani Taufiq Kurniawan Veni Soraya Dewi