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All Journal Journal of Sharia Economics Prophetic Law Review JURALINUS
Fira Mubayyinah, Fira
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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EKONOMI ISLAM DALAM PERSPEKTIF MAQASID ASY-SYARIAH Mubayyinah, Fira
Journal of Sharia Economics Vol 1 No 1 (2019): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah (ES) Sekolah Tinggi Agama Islam Al Hikmah Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1.14 KB)

Abstract

Abstract Islamic economics regulates various economic activities based on Islamic Shari'a by avoiding Maisyir, Gharar, Haram, Dzalim, Efforts and Usury. The characteristics of Islamic economics uphold the protection of individual ownership aimed at the good and interests of happiness in the world and the hereafter. At least now Indonesia has more than 12 Islamic banks, 22 Islamic business units and more than 80 units of sharia-based public finance institutions that are spread throughout the region. The presence of economic institutions based on Islamic teachings is an indicator that society needs to get equitable welfare because the Islamic economy adheres to the principle of balance. This research is classified as normative research, using conceptual approaches, then critically analyzed. The results of the study show that the application of the Islamic economy is in line with the goal of Islamic law (Maqasyid Asy-Shari'ah), which is the benefit of the people in the world and the hereafter. Maqasid Asy-Syariah as a foundation for thinking to develop progressive and dynamic Islamic economics. Keywords: Islamic Economy, Maqasid As-Shari'ah
Legal Review Of Indefinite Revocation Of The Political Right To Hold Public Office Against Corruption Convicts Mubayyinah, Fira
Prophetic Law Review Vol. 1 No. 1 December 2019
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/PLR.vol1.iss1.art6

Abstract

To break the vicious cycle of corruption in the society and maintain social order, revocation of political rights for public officials’ candidacies is considered an appropriate punishment for corruption convicts. This is a form of corruption eradication that prioritizes the achievement of legal goals. Between 2013-2017, 26.9% of corruption convicts had their political rights revoked. This study aims to determine the accuracy of the verdicts for their legal objectives. The study used a normative method with the approach of statutory norms and examples of cases of corruption, described and analyzed critically. The study shows that such verdicts are in accordance with the objectives of the law, because acts of corruption harmed the mandate and public trust.Keywords: Corruption convicts; legal objectives; revocation of political rights.Tinjauan Hukum Pencabutan Tanpa Batas Waktu Hak Politik Untuk Memegang Jabatan Publik Terhadap Narapidana KorupsiAbstrakUntuk memutus lingkaran setan korupsi di masyarakat dan menjaga ketertiban sosial, pencabutan hak politik atan pencalonan diri menjadi pejabat publik dianggap sebagai hukuman yang pantas bagi terpidana korupsi. Hal ini merupakan bentuk pemberantasan korupsi yang mengutamakan pencapaian tujuan hukum. Antara tahun 2013-2017, sebanyak 26.9% terpidana korupsi dicabut hak politiknya. Penelitian ini bertujuan untuk mengetahui ketepatan putusan tersebut terhadap tujuan hukumnya. Penelitian ini menggunakan metode normatif dengan pendekatan perundang-undangan dan studi kasus korupsi, dideskripsikan dan dianalisis secara kritis. Kajian menunjukkan bahwa putusan tersebut sesuai dengan tujuan hukum, karena tindak pidana korupsi mencederai amanah dan kepercayaan masyarakatKata kunci: terpidana korupsi; tujuan hukum; pencabutan hak politik.
Pengaruh Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan pada Perusahaan yang Terdaftar di Corporate Governance Perception Index periode 2018-2022 Noviyanti, Noviyanti; Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Mubayyinah, Fira; Aryani, Habsyah Fitri
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 1 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i1.121

Abstract

The purpose of this study is to test the effect of pressure, opportunity, rationalization, capability and arrogance on financial reporting fraud included in the members of the Corporate Governance Perception Indeks (CGPI) with a research period of 2018-2022 using the associative hypothesis method. The sample used in this study were companies included in the CGPI for the 2018-2022 period. The total sample in this study was 14 companies which were determined using the purposive sampling method. Data analysis was performed by logistik regression. The variables in the study were pressure, opportunity, rationalization, capability and arrogance. The results of this study state that opportunity has a significant positive effect on financial reporting fraud, while pressure, rationalization, capability and arrogance do not have an effect on financial reporting fraud.
Co-Authors Aryani, Habsyah Fitri Ersyafdi, Ilham Ramadhan Muhammad Aras Prabowo Noviyanti Noviyanti, Noviyanti