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FRAUD DAN AKUNTANSI FORENSIK (UPAYA MINIMALISASI KECURANGAN DAN REKAYASA KEUANGAN) SAYYID, ANNISA
At-Taradhi Vol 4, No 1 (2013)
Publisher : At-Taradhi

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Abstract

he accounting scandal is the real picture of the accounting frauds in the global world.These frauds are mostly difficult to detect through only regular accounting check or audit. Thisproblem has not been solved until now. Enron Corporation, Lehman Brothers bankruptcy, and thewildered situation of Citigroup feel like déjàvu of the Black Tuesday in 1929. Indonesia also feels thesame situation. Begins with the Century Bank unsolved case to PT Ades Alfindo and PT. Indofarmaproblematic situation. The accounting forensic is the answer of those challenges. The “problembased” nature of the accounting forensic is hoped to be the solution for those fraud problems and toprevent those frauds to make bigger damage for the related sides. The accounting forensic is the useof accounting skill with the investigative capability to solve a problem or a fraud suspect. In this case,fraud is the deliberate mistake to gain fortune from the other party.
INVESTASI SEKURITAS DERIVATIF DI PASAR MODAL INDONESIA Sayyid, Annisa
At-Taradhi Vol 5, No 2 (2014)
Publisher : IAIN Antasari

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Abstract

The world will never forget about the big shock in capital market in America “Black October event” or Black Tuesday that occurred in 1929 and known as The Great Depression that cause fall in world economy. However, there is always have a wisdom behind an event, that is the birth of a new investment product called derivative instrument. The derivative instrument is a financial instrument that constitute derivative asset from the underlying asset, both derived from stocks and bonds. There are There are several kinds of derivative securities which warrant, right, option, forward, futures, and swap. In Indonesia, although it is still new, investment od derivative instrumen looks like the “fresh wind” for investor amid tight and hard competition finance business. The proof, many big companies are investing in derivative securities such as, Quaker Oats were issued Future, Indosat Warrant issued, as well as issuing the Right of Niaga Bank. 
PEMERIKSAAN FRAUD DALAM AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF Sayyid, Annisa
Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman Vol 13, No 2 (2014)
Publisher : Pascasarjana UIN ANTASARI Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.884 KB) | DOI: 10.18592/al-banjari.v13i2.395

Abstract

The History of world bussiness is full of ethics violation cases and financial scandals. Public can even see clearly the various economic crimes such as corruption, financial engineering and money laundering. These issues are always interesting since it involves tricks in information presentation which indicates a fraud. The application of forensic accounting and investigative audits is a solution to the anxiety of financial world. Forensic accounting and investigative audits in its simplest form is a blend between the disciplines of accounting, auditing and law. Forensic accounting is the use of accounting skills combined with the ability to solve a problem or alleged fraud. The investigative audit is an attempt to prove a mistake in accordance with the provisions of applicable law.
FRAUD DAN AKUNTANSI FORENSIK (UPAYA MINIMALISASI KECURANGAN DAN REKAYASA KEUANGAN) SAYYID, ANNISA
At-Taradhi Jurnal Studi Ekonomi Vol 4, No 1 (2013)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.755 KB) | DOI: 10.18592/taradhi.v4i1.94

Abstract

he accounting scandal is the real picture of the accounting frauds in the global world.These frauds are mostly difficult to detect through only regular accounting check or audit. Thisproblem has not been solved until now. Enron Corporation, Lehman Brothers bankruptcy, and thewildered situation of Citigroup feel like djvu of the Black Tuesday in 1929. Indonesia also feels thesame situation. Begins with the Century Bank unsolved case to PT Ades Alfindo and PT. Indofarmaproblematic situation. The accounting forensic is the answer of those challenges. The problembased nature of the accounting forensic is hoped to be the solution for those fraud problems and toprevent those frauds to make bigger damage for the related sides. The accounting forensic is the useof accounting skill with the investigative capability to solve a problem or a fraud suspect. In this case,fraud is the deliberate mistake to gain fortune from the other party.
INVESTASI SEKURITAS DERIVATIF DI PASAR MODAL INDONESIA Sayyid, Annisa
At-Taradhi Jurnal Studi Ekonomi Vol 5, No 2 (2014)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.542 KB) | DOI: 10.18592/taradhi.v5i2.224

Abstract

The world will never forget about the big shock in capital market in America Black October event or Black Tuesday that occurred in 1929 and known as The Great Depression that cause fall in world economy. However, there is always have a wisdom behind an event, that is the birth of a new investment product called derivative instrument. The derivative instrument is a financial instrument that constitute derivative asset from the underlying asset, both derived from stocks and bonds. There are There are several kinds of derivative securities which warrant, right, option, forward, futures, and swap. In Indonesia, although it is still new, investment od derivative instrumen looks like the fresh wind for investor amid tight and hard competition finance business. The proof, many big companies are investing in derivative securities such as, Quaker Oats were issued Future, Indosat Warrant issued, as well as issuing the Right of Niaga Bank.
PEMERIKSAAN FRAUD DALAM AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF Sayyid, Annisa
Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman Vol 13, No 2 (2014)
Publisher : Pascasarjana UIN ANTASARI Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.884 KB) | DOI: 10.18592/al-banjari.v13i2.395

Abstract

The History of world bussiness is full of ethics violation cases and financial scandals. Public can even see clearly the various economic crimes such as corruption, financial engineering and money laundering. These issues are always interesting since it involves tricks in information presentation which indicates a fraud. The application of forensic accounting and investigative audits is a solution to the anxiety of financial world. Forensic accounting and investigative audits in its simplest form is a blend between the disciplines of accounting, auditing and law. Forensic accounting is the use of accounting skills combined with the ability to solve a problem or alleged fraud. The investigative audit is an attempt to prove a mistake in accordance with the provisions of applicable law.
EFFECTIVENESS OF PRODUCTIVE ZAKAT FUNDS IN EVELOPMENT MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs) IN SOUTH KALIMANTAN Mahfuzah, Annisa; Maulida, Atika Zahra; Asyahri, Yusuf; Sayyid, Annisa; Hafizah, Hafizah; Khairina, Nadia
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 9 No. 02 (2025): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v9i02.8166

Abstract

MSMEs play a crucial role in driving economic growth and reducing poverty in South Kalimantan. Despite their significant contribution, this sector still faces various obstacles, including access to financing. Effective management of productive zakat funds has the potential to become an alternative funding instrument to address these challenges, while simultaneously increasing MSMEs empowerment and reducing poverty. Therefore, this study aims to assess the effectiveness of productive zakat management in supporting MSMEs and optimizing their impact on the regional economy. This study uses a descriptive-analytical approach in fieldwork. The method used is a combination of qualitative and quantitative methods. The population in this study were all beneficiaries of productive zakat funds through the digital economic empowerment programs Micropreneur 2023, Zmart 2023, and Biofloc system fisheries cultivation, as well as laying hen farmers, with a population of 160 beneficiaries and a research sample of 74 respondents accompanied by 8 informants. The research results show that the management of productive zakat through various programs implemented by Baznas in South Kalimantan has been running well, with most indicators achieving a high level of effectiveness. Two indicators, namely target success and program satisfaction, were declared effective, while the levels of input and output, as well as program achievement, were deemed quite effective. These findings indicate that productive zakat management plays a significant role as an alternative funding instrument in supporting MSMEs, while also making a real contribution to improving the community's economy by channeling funds to mustahik (recipients of zakat) who run MSME-scale businesses.