Eva Ulfah Rahayu
STIE Syariah Bengkalis

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Dampak UU Akuntan Publik Terhadap Perkembangan Profesi, Pendidikan Akuntansi Dan Gelar CPA Di Indonesia Eva Ulfah Rahayu
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 3 No 1 (2014): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

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Abstract

The birth of UU No. 5 Tahun 2011 has been a legal framework to facilitate and accommodate the interests of the profession of Certified Public Accountants. But among the many positive impacts generated, this Actual so still giving concern to the development of Public Accounting profession in Indonesia. It is still a matter of controversy among practitioners of economics, especially those engaged in the profession of Certified Public Accountants.
Fraud Eva Ulfah Rahayu
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 3 No 2 (2014): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

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Abstract

All Organizations, regardless of the type, form, scale of operations and activities are at risk of fraud. One of the factors that may lead to fraud is weak internal controls in the organization. Corporate governance applied in the company will have a positive impact on reducing the risk of fraud. In the application of corporate governance should be coupled with an effective management system and contains internal control that is run by people who are professional and responsible. Fraud in the company is management’s responsibility, but auditors also have the responsibility to find and disclose it by making a plan and audit work to get a reasonable assurance whether financial statement free from material misstatement, neither caused by error nor by irregularities. The evaluation of the organizational condition, the company’s structure and choices made are expected to help to disclose the motivation, opportunity and rationalization beyond the fraud of financial statement.
Memainkan Peran Zakat Dalam Pengentasan Kemiskinan Eva Ulfah Rahayu
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 4 No 2 (2015): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

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Abstract

Terjadinya tsunami finansial, atau umum disebut krisis moneter menimbulkan efek domino yang menuntun ke spiral kebangkrutan seluruh sistem finansial global yang kemudian merambat ke hampir seluruh penjuru dunia. Tak terkecuali Indonesia, yang juga terkena imbas dari krisis global ini. Hal itu ditunjukkan dengan adanya kenaikan tingkat inflasi, makin banyaknya jumlah pengangguran yang secara otomatis meningkatkan jumlah kemiskinan di Indonesia. Salah satu solusi dari penanganan kemiskinan adalah dengan mendorong perkembangan zakat. Sedangkan berdasarkan hasil pengkajian Baznas, potensi zakat profesi satu tahun di Indonesia bisa mencapai sekitar Rp 32 triliun. Kalau potensi dana zakat tersebut didasari pemerintah dan dikelola dengan baik, maka permasalahan kemiskinan di Indonesia dapat diatasi dengan segera tanpa harus berutang.