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All Journal Journal of Auditing, Finance, and Forensic Accounting Jurnal Ekonomi Syariah Pelita Bangsa
Fitri Ahmad Kurniawan
Unknown Affiliation
Religion Economics, Econometrics & Finance Education

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SISTEM PENGENDALIAN INTERN DALAM PENCEGAHAN FRAUD PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA KABUPATEN BANGKALAN Chairun Nisak; - Prasetyono; Fitri Ahmad Kurniawan
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.594

Abstract

The purpose of this research is to analyze the implementation of internal control system toward fraud prevention in local government Institution (Satuan Kerja Perangkat Daerah/SKPD). The data of this research were collected by using questionnaires to the chairman of local government Institution (SKPD). The sampling method used simple random sampling. The data had been analyzed to test the hypothesis using the Multiple Regression Analysis. The result of this research showed that the control environment, risk assessment, control activities, information and communication, and monitoring activities had significant influence to the prevention of fraud both simultaneously and partially.
Membangun Etika Profesi Akuntan Publik dari Sudut Pandang Maqasid Al-Shariah Mitha Afik Valery Putri; Erfan Muhammad; Fitri Ahmad Kurniawan
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 8 No. 01 (2023): JESPB Edisi April 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v8i01.775

Abstract

This study aims to develop the concept of applying maqasid shariah and Islamic values ​​in order to improve the ethics of the public accounting profession. This study uses a qualitative method with a critical paradigm approach to social phenomena with various problems of violating the code of ethics of the accounting profession from the point of view of maqasid shariah and Islamic values. The result of this study is that improving the ethics of the public accounting profession in terms of maqasid shariah will result in protection of religion (Ad-Diin), namely help in goodness and piety. Protection of the soul (An-Nafs) is reflected in maintaining client confidentiality. Protection of Intellect (Al-Aql) is reflected in maintaining the continuity of the AP profession. Protection of descendants (An Nasb) is reflected in the acquisition of property in a lawful and thayyib way for the AP family. Protection of assets (Al-Maal) is reflected in the existence of financial statement accountability in a worldly and ukhrawi manner.
Fraud Dalam Industri Keuangan Syariah: Eksplorasi Literatur Erfan Muhammad; Fitri Ahmad Kurniawan; Enur Hotimah; Ahmad Hanafi
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 8 No. 02 (2023): JESPB Edisi Oktober 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v8i02.1037

Abstract

This study explores the literature in depth about fraud prevention in sharia-based organizations. The first section explains the impact of fraud on organizations. Then it is explained how fraud can be carried out in various ways. Next, emphasis is placed on the role of auditors in detecting fraud along with various methods that can be applied to detect fraud violations. Apart from that, it also focuses on preventing fraud as a preventive measure by building a control system. This research emphasizes sharia-based organizations, both the sharia financial industry and sharia non-profit institutions. It offers multiple perspectives from an extensive literature study together with theoretical perspectives applied in previous studies. Therefore, the discussion of this research can be used as a starting point for empirical studies.
Co-Authors - Prasetyono Ahmad Hanafi Chairun Nisak Enur Hotimah Erfan Muhammad Mitha Afik Valery Putri