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All Journal Jurnal Ilmiah Al-Syir'ah Indonesian Journal of Islamic Economics Research Al-Kharaj: Journal of Islamic Economic and Business Populer: Jurnal Penelitian Mahasiswa
Muh. Alim Fasieh
Institut Agama Islam Negeri Parepare
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The effect of sharia supervisory board (DPS), board of directors, and board of commissioners on the financial performance of sharia people financing (BPRS) Ahmad Fahrurrozi; Muh. Alim Fasieh
Indonesian Journal of Islamic Economics Research Vol 2, No 1 (2020): Indonesian Journal of Islamic Economics Research
Publisher : Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/ijier.v2i1.3560

Abstract

This study aims to determine the effect of the Sharia Supervisory Board (DPS), the board of directors, and the board of commissioners on the financial performance of BPR Syariah in Sleman Regency 2013-2018. The dependent variable is financial performance proxied by Return on Assets (ROA), while the independent variable is the Sharia Supervisory Board, Board of Directors, and Board of Commissioners. The data analysis technique in this study uses panel data analysis techniques with the Least Square Panel method. The results show that the Sharia Supervisory Board (DPS), the board of directors, and the board of commissioners simultaneously influence the financial performance of BPR Syariah. Then the partial test results show that the Sharia Supervisory Board does not affect the financial performance of Sharia BPRS. At the same time, the Board of Directors has a positive effect on Sharia financial performance, and the Board of Commissioners hurts BPR Syariah.
The Implementation of the Mukhabarah Contract and Its Impact on Farmers’ Well-being in Mallongilongi Village Wanda Wulandari; Muh. Alim Fasieh; H. Mukhtar Yunus; Jumaedi Nagga
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10245

Abstract

This study aims to analyze the implementation of the mukhabarah contract and its impact on farmers’ welfare in Mallongilongi Village. The background of this study is based on the discrepancy between profit-sharing practices in the field and the principles of justice in Islamic economics. This study employs a qualitative approach using a case study design. Data were collected through observation and interviews, then analyzed descriptively. The results indicate that mukhabarah practices are still dominated by verbal agreements without clear documentation, potentially leading to a lack of transparency in profit-sharing. Additionally, a tendency toward profit-sharing that is not yet fully fair was identified, which impacts the low level of well-being among some farmers. From an Islamic economic perspective, these conditions do not yet reflect the principles of justice, balance, and public interest. Strengthening the understanding of Sharia contracts and improving the profit-sharing system to make it fairer are necessary, and these should serve as the foundation for further research.
Dwangsom: Investigate the Conceptual Basis of Religious Court on Child Custody Rulings Sudirman L; Sunuwati Sunuwati; Muh. Alim Fasieh
Jurnal Ilmiah Al-Syir'ah Vol 21, No 2 (2023)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/jis.v21i2.2500

Abstract

This study aims to investigate the philosophical underpinnings of the law regarding the issue of religious court judges' decisions regarding the right to control and care for children. Various Religious Court decisions cannot be obeyed voluntarily by the party controlling the child (the Defendant) because the mother provides the finest care for children under 12. Based on the decision of the party entitled to care for the child (Plaintiff), and according to the survey, several respondents found the decision to be hollow (illusion). It is a normative study with a conceptual approach that is then descriptively and qualitatively analyzed. Initially, the application of Dwangsom in child support cases was psychological pressure on the Defendant to voluntarily carry out the provisions of the decision and psychological protection for the child, according to the results. Despite this, Dwangsom must be provided upon request. Second, a court decision grants a Dwangsom petition, effectively legalizing the practice in cases of religious child-rearing. Thirdly, the Judge's approval of the Plaintiff's request to establish Dwangsom positively affects the renewal of Islamic family law in Indonesia because numerous decisions regarding child support are not made voluntarily.
DETEKSI PENIPUAN LAPORAN KEUANGAN MENGGUNAKAN PERSPEKTIF FRAUD TRIANGLE Muh. Alim Fasieh; Ahmad Fahrurrozi
Populer: Jurnal Penelitian Mahasiswa Vol. 1 No. 3 (2022): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v1i3.492

Abstract

Manajemen laba merupakan praktik penipuan pada laporan keuangan sebuah perusahaan atau lembaga yang memiliki beragam bentuk. Pendeteksian tindakan fraud pada laporan keuangan berusaha dianalisis melalui teori Fraud Triangle pada praktik manajemen laba dengan pengujian pada lima variabel independen. Metode penelitian menggunakan uji regresi berganda dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa baik secara simultan maupun secara parsial kelima variabel independen berpengaruh signifikan pada praktik manajemen laba perusahaan. Hasil penelitian ini diharapkan mampu menunjukkan signifikansi antara deteksi fraud pada laporan keuangan dengan manajemen laba, memandang semua tindak kejahatan tidak hanya dipengaruhi oleh faktor pertama dalam triangle fraud yaitu tekanan melainkan juga peluang dan aktivitas rasionalisasi pelaku fraud.
Co-Authors Ahmad Fahrurrozi Ahmad Fahrurrozi H. Sudirman L. Jumaedi Nagga Mukhtar Yunus Sunuwati Sunuwati Wanda Wulandari