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All Journal Al-Azhar Journal of Islamic Economics Islamic Accounting and Finance Review
Farid Fajrin
Universitas Islam Negeri Alauddin Makassar
Economics, Econometrics & Finance Social Sciences

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Risiko Perkembangan Teknologi Perbankan Syariah Era Millenial Muhlis Masin; Asyraf Mustamin; Farid Fajrin; Supriadi Supriadi; Trisno Wardy Putra; Trimulato Trimulato
Al-Azhar Journal of Islamic Economics VOLUME 4 NOMOR 1, JANUARI 2022
Publisher : Sekolah Tinggi Agama Islam (STAI) Al-Azhar Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37146/ajie.v4i1.148

Abstract

The risk that have been faced by sharia financial institution is not merely about financial issue but also non-financial. Hence, it is considered as an urgency to be able to implement the risk management in order to conduct the hedging strategy in sharia financial institution, and also to anticipate and ready for further action needed in facing some irrelevant situations which are not according with the expectations and the objectives of the institution. This writing aims to assess the risk management in identifying and in managing of that.  However, because of the complexity of the risk encountered both in financial and non-financial issue; such as operational risk of the use of modern technology services which does increasingly pamper the current millennial clients and that prone to cyber-security threat and thus needs protection. Also economic uncertainty with the state of pandemic covid 19.  
GOOD VILLAGE GOVERNANCE: MENCEGAH FRAUD PENGELOLAAN KEUANGAN DANA DESA MELALUI APLIKASI SISKEUDES Farid Fajrin; Fahrul H.; Memen Suwandi
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.30920

Abstract

Abstrac, This study aims to determine the application of the siskeudes application as an effort to overcome and prevent potential acts of corruption and fraud in village fund management activities in realizing good village governance. This research was conducted in Barangmamase Village, South Galesong District, Takalar Regency. This research is a qualitative research with a case study approach. The results of the study indicate that the Barangmamase Village government has managed village funds properly in accordance with applicable regulations. The siskeudes application applied in the village government system is able to prevent and overcome acts of fraud or fraud caused by pressure, opportunity, rationalization, competence and arrogance. And with the implementation of the siskeudes application in the Barangmamase Village government, it is able to support the realization of a good government system towards the concept of good village governance. Abstrak, Penelitian ini bertujuan untuk mengetahui penerapan aplikasi siskeudes sebagai upaya untuk mengatasi dan mencegah potensi perbuatan korupsi dan kecurangan terhadap kegiatan pengelolaan dana desa dalam mewujudkan good village governance. Penelitian ini dilakukan di Desa Barangmamase Kecamatan Galesong Selatan kabupaten Takalar. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa pemerintah Desa Barangmamase telah melakukan pengelolaan dana desa dengan baik sesuai dengan aturan yang berlaku. Aplikasi siskeudes yang diterapkan dalam sistem pemerintahan desa mampu mencegah dan mengatasi tindakan fraud atau kecurangan yang disebabkan oleh faktor tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), keahlian (competence) dan arogansi (arrogance). Serta dengan diterapkannya aplikasi siskeudes dalam pemerintahan Desa Barangmamase mampu mendukung terwujudnya sistem pemerintahan yang baik menuju konsep good village governance.
PENGELOLAAN DANA DESA DALAM UPAYA KESEJAHTERAAN MASYARAKAT DESA DALAM BINGKAI SIPAKATAU ASSAMATURU NA SIPAKALABBERE Juliani Juliani; Sumarlin Sumarlin; Farid Fajrin
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.34763

Abstract

This study aims to find out how Tabbinjai Village exemplifies financial transparency and accountability, and reveals the role of sipakatau, assamaturu, and sipakalebbere values in fostering accountability and transparency in village financial management for the benefit of village communities.In this study, the type of qualitative phenomenological research was used. The type of data used is subject data obtained through interview-based data collection. By using triangulation of data sources to test the validity of the data obtained.The results of this study indicate that the Tabbinjai village government is in accordance with the principles of good governance, so it can be seen that the financial management of Tabbinjai Village is quite accountable, with direct accountability to interested parties and reporting on the implementation of the Village Budget. To ensure that financial management in Tabbinjai Village is not disrupted, the government ensures financial transparency by providing billboards, information boards, and open government performance evaluations that can be accessed by anyone. The implementation of local wisdom values of sipakatau, assamaturu, na sipakalabbere in Tabbinjai village has been applied in community life, especially in managing village funds, although there are still some obstacles faced..
Co-Authors Asyraf Mustamin Fahrul H. Hargiani, Fransisca Xaveria Juliani Juliani Memen Suwandi Muhlis Masin Sumarlin Sumarlin Trimulato Trimulato Trisno Wardy Putra