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All Journal Jurnal Ilmiah Al-Syir'ah JEKAMI: Journal of Accounting
Anita Mertosono
Institut Agama Islam Negeri Manado
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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SYIRKAH AL-ABDAN DALAM PERSPEKTIF MUHAMMAD IBN IDRIS AL-SYAFI’IY DAN REELEVANSINYA DENGAN TEORI EKONOMI MODERN Anita Mertosono
Jurnal Ilmiah Al-Syir'ah Vol 3, No 2 (2005)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.661 KB) | DOI: 10.30984/as.v3i2.337

Abstract

Pembahasan ini merupakan suatu kajin mengenai syirkah al-abdan berdasarkan pemikiran-pemikiran yang diungkapkan oleh Muhamad ibn idris Al-Syafi”iy sebagai pendiri mazhabnya Syafi’iy.Topik pembahasanya  berkisar pada bagaimana pemikiran-pemikiran al-syafi’iy tentang syirkah al-abdan dan bagaimna reledvi antara pemikiran beliau tersebut dengan toeri ekonomi modern yang berkembang sepanjang zaman. Untuk kebutuhan uraian, metode yang meulis gunakan adalah metode kepustakaan (librari research). Akhirnya disimpulkan bahwa pada prinsipnya al-syari’iy tidak membolehkan syirkah al-abdan namun dangan melihat kondisi atau kebutuhan masyarakat sekarang ini disesuaikan dengan teori-teori ekonimi modern yang mengatakan bahwa syirkah al-abdan dapay menunjang kebutuhan ekonomi  dan faktor-faktor produksi maka syirkah tersbut dapat di praktekkan dimn kuncinya rekalankan dari masing-masiang pihak yang berkaitan dan menyadari kemampuan masing-masing serta tidak bertentanga dega al-qur’an dan sunnah rasul dalam rangka mewujudkan kemaslahatan umat.
Unveiling the Dark Side of Student Finances: A Case Study of Academic Fraud Behavior and Its Impact on Personal Financial Management Rahayu Wiliana; Anita Mertosono
Journal JEKAMI Vol. 6 No. 2 (2026): July 2026
Publisher : Pustaka Digital Indonesia

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Abstract

Academic integrity and personal financial management are generally examined as separate domains, despite increasing evidence that unethical academic behavior may extend into broader aspects of individual decision-making. This study investigates the behavioral relationship between academic fraud and personal financial management among university students by examining how rationalization mechanisms developed in academic settings influence financial decision-making. A qualitative critical case study design was employed involving twelve undergraduate students from the Faculty of Economics and Business who admitted engaging in academic fraud and simultaneously experienced financial difficulties associated with excessive consumption, Buy Now Pay Later (BNPL), and peer-to-peer lending. Data were collected through semi-structured in-depth interviews and supported by indirect observations of participants’ digital behavior. The findings reveal that rationalization, as conceptualized in Fraud Triangle Theory, represents the strongest behavioral bridge connecting academic dishonesty with irresponsible financial practices. Students who normalized plagiarism, assignment outsourcing, and examination cheating demonstrated similar cognitive justifications when misusing educational funds, accumulating unsustainable digital debt, and prioritizing hedonic consumption over essential educational needs. Self-Regulation Theory further explains that weakened self-control reinforces the transfer of unethical behavior across academic and financial contexts. These findings indicate that academic misconduct is not merely an institutional issue but reflects broader deficiencies in ethical self-regulation affecting financial behavior. The study contributes to the behavioral accounting literature by introducing academic fraud as a precursor to maladaptive personal financial management and recommends integrating ethics education with financial literacy programs to strengthen students’ integrity and long-term financial responsibility.
Co-Authors Rahayu Wiliana