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ETIKA PROFESI AKUNTAN DAN PERMASALAHAN AUDIT STUDI KASUS REKAYASA LAPORAN KEUANGAN PT DCL Elsha Cahya Inggri; Aren Riyan Riswaningtia; Muhammad Riyadi
UNEJ e-Proceeding Seminar Nasional Ekonomi dan Bisnis (SNAPER-EBIS 2017) Fakultas Ekonomi dan Bisnis Universitas Jembe
Publisher : UPT Penerbitan Universitas Jember

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Abstract

Paper ini membahas mengenai etika profesi akuntan dan permasalahan audit. Tujuan penelitian ini adalah untuk mengetahui pelanggaran-pelanggaran etika profesi akuntan dan permasalahan audit yang terjadi pada kasus rekayasa laporan keuangan PT Dutasari Citra Laras (PT DCL). Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik analisis data. Kasus analisis ini menunjukkan Direktur Utama PT Dutasari Citra Laras, Machfud Suroso, disebutkan telah merekayasa audit laporan keuangan perusahaan yang dipimpinnya. Rekayasa audit ini dilakukan dengan membuat faktur pembelian fiktif untuk membuat perusahaan merugi dan tidak terkena pajak. Hal ini merugikan negara dan menjadi bagian kecil kasus korupsi proyek Hambalang.
RECOMMENDED TIMES FOR SEXUAL INTERCOURSE: AN ANALYSIS OF QURRAH AL-UYUN BI SYARH NAZM IBN YAMUN Muhammad Riyadi; Syibly, M. Roem
al-Mawarid Jurnal Syariah dan Hukum (JSYH) Vol. 6 No. 1 (2024): al-Mawarid Jurnal Syariah dan Hukum (JSYH)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/mawarid.vol6.iss1.art10

Abstract

This study aims to describe and analyze the recommended times for sexual intercourse as outlined in the bookQurrah Al-'Uyūn bi Syarḥ Naẓm Ibni Yāmūn. A common misconception exists that the best time forintercourse is solely on Friday night due to its supposed spiritual rewards. This research, which is of the libraryresearch type, utilizes secondary data sources, primarily the book Qurrah al-'Uyūn bi Syarḥ Naẓm Ibni Yāmūnby Shaykh Abū Muhammad At-Tihāmī bin Madānī. Content analysis was employed to examine the data. Thefindings reveal that Shaykh At-Tihāmī emphasized that there is no specific time restriction for sexual intercourse,meaning it can be conducted at any time, whether day or night. Despite the permissibility of intercourse at anytime, Shaykh At-Tihāmī identifies certain preferable times, including the beginning and end of the night, Fridaynight, Monday night, and the month of Shawwal. A sahih hadith narrated by Muslim corroborates this, notingthat the Prophet married and consummated his marriage with Aisha during Shawwal. This study contributes tothe theoretical understanding of recommended times for sexual intercourse.
Menakar Fit and Proper Test: Reverse Mechanism dan RUU Pemilu Masyarakat Sipil Muhammad Riyadi
Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia Vol. 4 No. 4 JULI 2026
Publisher : Fakultas Hukum Universitas Islam Indonesia

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Abstract

This article examines the problem of politicization in the fit and proper test mechanism conducted by the House of Representatives (DPR) in the selection of election management bodies, where the DPR acts as the final decision-maker, thereby creating potential conflicts of interest. In response, two reform models have emerged: reverse mechanism selection (RMS), which transfers final selection authority to an independent selection committee, and the Election Bill proposed by civil society, which abolishes the fit and proper test and replaces it with a limited confirmation mechanism by the DPR. This study aims to: first, explain the problem of politicization in the fit and proper test; second, analyze the designs of RMS and the proposed Election Bill in addressing politicization; and third, compare both models. This research employs a doctrinal legal method with statutory, conceptual, and comparative approaches. The findings indicate that: first, the fit and proper test no longer functions as an objective evaluation mechanism but is influenced by political interests; second, RMS shifts final authority to the selection committee, while the proposed Election Bill removes the fit and proper test; third, both models do not eliminate politicization but rather shift it to different actors and stages.