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All Journal Laa Maisyir Jurnal Ekonomi Islam Ekspose: Jurnal Penelitian Hukum dan Pendidikan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Ilmiah Akuntansi Peradaban
Farid Fajrin
UIN Alauddin Makassar
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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PSAK 109: The Efforts to realize Zakat Governance in Baznas Province of South Sulawesi Jamaluddin Majid; Ambo Asse; Fatimah Fatimah; Farid Fajrin
LAA MAISYIR: Jurnal Ekonomi Islam VOL 7, NO 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v7i2.16035

Abstract

This study aims to determine the application of PSAK 109 in themanagement of zakat and infaq/sadaqah at BAZNAS South Sulawesi Provincein order to realize good zakat governance. This research is a qualitative research with a descriptive analysis approach, using primary and secondary data. Theresults showed that BAZNAS South Sulawesi Province has not implementedPSAK 109, so that the realization of good zakat governance in BAZNAS SouthSulawesi Province has not been achieved properly. Therefore, it is necessary toincrease understanding of human resources, training on the implementation ofPSAK 109 on zakat accounting which regulates the recognition, measurement,presentation and disclosure of zakat, infaq / sadaqah transactions in order to realize good zakat governance of BAZNAS South Sulawesi.
Mandatory Reporting on Corporate Social Responsibility (CSR) as A Multinational Corporate Accountability Contemplate (Case Study at PT. Pertamina (Persero)) Farid Fajrin; Megawati Ismail; Umi Handayani; Nur Indah Sari; Herni Herni
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.933

Abstract

The purpose of this study is to examine how PT. Pertamina (Persero), a state-owned firm engaged in the exploration and production of oil, gas, and geothermal energy in Indonesia, has implemented mandatory CSR reporting as a forum for accountability. This is a library research project in which data is collected in the form of journals, books, documents, and other relevant textual sources, which are then descriptively examined and conclusions drawn based on the issues discussed. According to the findings, PT Pertamina (Persero) has completed statutory CSR reporting in the form of an annual report and a sustainability report, both of which are available on the company's official website. PT Pertamina also continues to develop in relation to CSR activities that have a broad positive impact in order to increase corporate accountability. The four pillars of CSR and PKBL, Pertamina Hijau, Pertamina Sehat, Pertamina Cerdas, and Pertamina Berdikari, which encompass social, economic, educational, health, and environmental issues, demonstrate this. It is intended that through implementing these initiatives, they will be able to deliver useful services to the community while also benefiting the national economy.
THE ROLE OF SHARIA AUDIT IN THE IMPLEMENTATION OF ISLAMIC SOCIAL FINANCE DURING THE COVID-19 PANDEMIC Farid Fajrin; Supriadi Hamid; Muhlis Muhlis; Tri Mulato; Trisno Wardy Putra
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.16570

Abstract

Islamic social finance has an important role as an alternative solution to handling economic problems during the Covid-19 pandemic through zakat, infaq, alms and waqf (ZISWAF). In managing ZISWAF, a supervision and control system is needed in the form of a sharia audit. This study focuses on the role of sharia auditing in Islamic social finance governance during the Covid-19 pandemic. The study was conducted through a literature study with a qualitative descriptive method. The results of this study indicate that sharia auditing has the role of (1) ensuring the governance of Islamic social finance in the form of ZISWAF in accordance with the guidelines stipulated by Islamic law; (2) Assessing the extent to which the goals and objectives that have been set for the implementation of Islamic social finance programs are achieved effectively and efficiently in accordance with predetermined rules; and (3) As a form of accountability from Islamic social finance management institutions to stakeholders.Keywords: Shariah Audit, Islamic Social Finance, Covid-19
Legal protection for whistleblowers in uncovering fraud in government Raodahtul Odha Jannah; Suhartono Suhartono; Farid Fajrin; Roby Aditiya
Ekspose: Jurnal Penelitian Hukum dan Pendidikan Vol 21, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ekspose.v21i1.2112

Abstract

This study aims to examine the extent to which whistleblowers play a role in detecting fraud in government and how the legal system in Indonesia provides protection for whistleblowers. This study uses a type of qualitative research with a library research approach.namely binding legal materials consisting of basic regulations (the 1945 Constitution of the Republic of Indonesia and its amendments regarding the protection of a whistleblower in exposing). , fraudin government, as corruption is rampant so that it is appropriate for whistleblowers to receive legal protection Provisions for legal protection for whistleblowers are implicitly contained in Law Number 13 of 2006 concerning Witness and Victim Protection Institutions and SEMA Number 2011 concerning Treatment of Actors (Persons), Complainant) and Author Witnesses who work together (Justice contributors). The types of whistleblowers provided by Indonesia are physical and psychological protection, special treatment when testifying in court, protection of legal status, and the possibility of compensation in the form of leniency.
PENGARUH INDEPENDENSI, KECERDASAN SPRITUAL DAN ETHICAL SENSITIVITY TERHADAP KUALITAS AUDIT PEMERINTAH DENGAN INTEGRITAS AUDITOR SEBAGAI VARIABEL MODERASI Farid Fajrin
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.34233

Abstract

This study aims to determine how the influence of independence, spiritual intelligence, and ethical sensitivity on audit quality, and how the influence of independence, spiritual intelligence, and ethical sensitivity on audit quality moderated by auditor integrity at the Inspectorate of South Sulawesi Province. The results showed that spiritual intelligence and ethical sensitivity had a positive and significant effect on audit quality, while independence had a positive but not significant effect on audit quality. Auditor integrity is able to strengthen the influence of spiritual intelligence and ethical sensitivity on audit quality but weakens the influence of independence on audit quality. Further research can use broader research object and applying mix method for better result. Keywords: Auditor, Ethical Sensitivity, Independency, Integrity, Spiritual Quetiont.
Co-Authors Ambo Asse Fatimah Fatimah Herni Herni Jamaluddin Majid Megawati Ismail Muhlis Muhlis Nur Indah Sari Raodahtul Odha Jannah Roby Aditiya Suhartono Suhartono Supriadi Hamid Tri Mulato Trisno Wardy Putra Umi Handayani