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All Journal International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Riset Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Farhan Zulfahmi
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions

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Analisis Laporan Keuangan Syariah : Studi Kasus Laporan Keuangan Bank Indonesia Syariah Tahun 2021-2023 Agrayi Afifa Putri; Farhan Zulfahmi; Reina Reina; Ersi Sisdianto
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1805

Abstract

Financial report analysis is closely related to the field of accounting. Financial report analysis basically aims to evaluate a company's financial reports with the aim of gaining an understanding of the company's future financial condition and performance. Sharia Bank is a financial institution that operates based on Islamic economic principles. PT. Bank Syariah Indonesia., Tbk (BSI) is a large company operating in the sharia financial industry and has an economic system based on Islamic law. In the research, a qualitative descriptive analysis method was used by displaying the financial report records of PT. Bank Syariah Indonesia (BSI) from 2021 to 2023.
Pengaruh Teknik Audit Berbantuan Komputer, Kinerja Auditor, dan Locus of Control Terhadap Kualitas Audit Syariah Farhan Zulfahmi; Cris Kuntadi
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2024): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i2.1217

Abstract

The digital era has brought significant transformation in various aspects of life, including in the world of sharia auditing. Advances in information and communication technology (ICT) open up new opportunities to optimize the sharia audit process through computerization. This research aims to examine the role of technology, the number of information systems, and the level of technological integration in the development of the computerized sharia audit process. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are that this research shows that computer-assisted audit techniques have no influence on audit quality. Meanwhile, auditor performance and locus of control have a positive and significant influence on audit quality.
Legal Analysis of The Criminal Act of Defamation Committed Through Social Media in a Rapid Research Study (Decision Study 202/Pid.Sus/2023/Jkt.Tim) Farhan Zulfahmi; Edi Yunara; Mohammad Ekaputra
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 7 No. 1 (2025): 9th IHERT (2025): IHERT (2025) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v7i1.451

Abstract

The application of law in defamation cases refers to Law No. 19 of 2016 concerning Electronic Information and Transactions (EIT Law) has become a crucial issue in maintaining a balance between law enforcement and the protection of freedom of expression in Indonesia. This issue is closely related to the fact that public criticism of government officials is a common occurrence in democratic societies. This study employs a normative juridical method to examine court decisions related to criminal acts of defamation committed through social media, with a particular focus on Decision Number 202/Pid.Sus/2023/PN.Jkt.Tim. The main objective of this research is to analyze the legal provisions regarding defamation on social media, as well as to examine the judge's ratio decision in delivering an acquittal, which is considered to be in accordance with the prevailing positive law in Indonesia. This study also highlights the elimination of the unlawful nature of the act in defamation cases on social media, as reflected in the aforementioned decision. The findings indicate that although there are existing regulations concerning defamation and the protection of freedom of expression, these regulations have not yet fully provided legal certainty. In practice, law enforcement has also not ensured fair protection of citizens' freedom of expression. Therefore, a more selective and cautious approach in law enforcement is necessary, particularly in considering the absence of an unlawful element when a person exercises their right to express an opinion.
Co-Authors Agrayi Afifa Putri Cris Kuntadi Edi Yunara Ekaputra, Mohammad Ersi Sisdianto Reina Reina