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All Journal Jurnal Mantik Indonesia Accounting Research Journal
Nano Suyatna
Ma'soem University, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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The role of qard accounting in sharia insurance of the covid-19 period Nano Suyatna
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4324

Abstract

The Covid-19 pandemic is a massive phenomenon disrupting all activities, including the insurance business soul of sharia. Where sharia life insurance is a competitive and high-risk trust business, because it is transacted in the future. Efforts to maintain business continuity are very necessary. The aim of this research is to determine the role of qardh accounting in taking over financial risks in this case maintaining the Solvency level of the Tabarru Fund so that it remains considered financially healthy. The research method used is a descriptive method and data analysis. The collected data is visualized in the form of graphs and tables so that it is easy to understand the meaning. The research results show that there is a role for qardh accounting in maintaining the solvency level of tabarru' funds, so that sharia life insurance companies avoid sanctions from the Financial Services Authority and failure to pay. During the Covid-19 Pandemic, there were no defaults compared to conventional insurance.
Automated Z-Score method for fraud detection in rural credit banks Nano Suyatna
Indonesia Accounting Research Journal Vol. 13 No. 4 (2026): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research proposes a new transaction monitoring framework using AIS, integrating Z-Score and Interquartile Range methods into a real-time system for fraud detection and early warning in Rural Credit Banks. The previous studies on fraud detection have been mainly oriented towards analytical models and machine learning approaches. Very little attention has been paid to integrating lightweight statistical anomaly detection approaches in operational Accounting Information Systems. Unlike traditional AIS-based monitoring systems that rely on periodic audits and manual supervision, the proposed framework enables continuous statistical anomaly detection in a real-time AIS environment based on computationally efficient methods. The main contribution of this work is not the development of new statistical techniques, but the operational integration of statistical anomaly detection methods into an AIS-based monitoring environment. The framework was conceptually designed using an Agile Software Development approach to classify transactions as normal or suspicious based on Z-Score and IQR calculations. A preliminary empirical validation was conducted on a synthetic banking transaction dataset with 852 transactions. The framework also achieved detection accuracy of 98.00%, precision of 92.38%, recall of 100%, and F1-score of 96.04%. The findings indicate that the incorporation of statistical anomaly detection methodologies within AIS environments can improve internal control, boost the efficiency of transaction monitoring, and support the prevention of fraud in Rural Credit Banks and similar financial entities.
The blockchain-based sharia accounting system: strengthening compliance of islamic rural banks in Indonesia Nano Suyatna
Jurnal Mantik Vol. 9 No. 4 (2026): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i4.6966

Abstract

This research discusses the implementation of blockchain technology in Sharia accounting systems to strengthen compliance with Sharia principles, enhance transparency, and strengthen the resilience of institutions at Islamic Rural Banks (BPRS) in Indonesia. The increasing cases of bankruptcy in BPRS due to weak governance and fraudulent practices highlight the need for secure, transparent, and accountable financial infrastructure. Blockchain, with its characteristics of immutability and cryptographic verification, provides a mechanism for recording financial transactions permanently, transparently, and in compliance with Sharia principles, free from elements of riba, gharar, and maysir. This study uses a Hybrid Spiral-Agile approach integrated with the V-Validation model and the Sharia Compliance Loop to develop a blockchain-based accounting system that automates Sharia contracts such as Murabahah, Ijarah, and Mudharabah through smart contracts, enhancing auditability and maintaining data integrity. The research findings indicate that the application of blockchain can speed up the audit process, reduce human errors, and minimize the potential for fraud. Thus, blockchain functions not only as a financial technology innovation but also as a digital trust infrastructure that strengthens ethical governance, transparency, and sustainability in the Sharia finance ecosystem in Indonesia
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