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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Abdul Hamid Habbe
University of Hasanuddin, Sulawesi Selatan, Indonesia
Economics, Econometrics & Finance

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Islamic Principles in Efforts to Prevent Accounting Fraud Asbi Amin; Abdul Hamid Habbe; Abdul Wahab
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1050

Abstract

Weak internal control is generally caused by the internal environment and the external environment. Among several types of fraud. Financial statement fraud is the type of fraud that has the most detrimental effect of fraud. Islam has set values, concepts in regulating ethics and regulations so that this life runs according to rules and harmony. Economic activities in Islam are not only oriented to worldly and contemporary interests, but also to ukhrawi benefits. Spirituality is the greatest meaning and purpose in a person's life which is considered capable of providing a more positive reciprocal relationship between the organization and its members, and enabling everyone to work together and achieve the same goals. Therefore, to avoid fraud, Islam threatens a lot and warns in its argument that there will be retaliation for cheating. Religiosity with the principles of faith, morals and trust is the main capital for preventing fraud.
Overview of Human Resource Management in Islamic Economics Nurwan Nurwan; Abdul Hamid Habbe; Abdul Wahab
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1051

Abstract

Islamic economic human resources are said to be important because Islamic economic resources must have morals, skills and competencies. The purpose of this study is to review how the concept of human resource management in Islam is.The data collection method in the article is a literature study with descriptive analysis. The results of the study stated thatHuman resources in Islam are those who have the noble qualities of the Prophet SAW, namely Siddiq (true and honest), Amanah (honest/trustful, responsible), Fathanah (intelligent) and Tabligh (transparent). These qualities will produce human resources who are kafa'ah (professional), amanah (trustworthy), and himmatul amal (work motivation).
Co-Authors Abdul Wahab Asbi Amin Nurwan Nurwan