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Implementasi Akad Rahn di Pegadaian Syari'ah Untuk Meningkatkan Kesadaran Tentang Keuangan Syari'ah Muhammad Wifqi Hidayatullah; Putri Indah Lestari; Hawa Azzah Fauziah; Kirana Mahardhika Rahma; Muhammad Taufiq Abadi
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 2 No. 1 (2024): Februari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v2i1.568

Abstract

A sharia financial institution is an entity whose activities in the field of sharia finance and whose assets are based on sharia principles, both in financial and other matters. One of the sharia financial institutions in Indonesia is Pegadaian Syariah (Rahn). Rahn is an agreement to hand over goods as collateral for a debt, which allows the person concerned to borrow money. The implementation carried out by sharia pawnshops includes efforts to foster sharia financial literacy in the community, which will later be able to help the family economy and give rise to new businesses when people understand and know about sharia pawnshops. Due to the lack of public interest in sharia finance, especially sharia pawnshops, the aim of this research is to communicate the concept of pawning in classical jurisprudence literature, the implementation of Rahn contracts in sharia pawnshops and ways to increase public interest in sharia financial institutions, especially sharia pawnshops. The aim of this research is to inform the public about the concept of pawning, especially sharia pawnshops
PERAN AKUNTAN FORENSIK DALAM PEMBERANTASAN TINDAK PIDANA KORUPSI Riski Nilam Sari; Erna Wahyusetianingsih; Hawa Azzah Fauziah; Gunawan Aji
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 2 No 3 (2024): Juni
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v2i3.176

Abstract

Forensic accounting plays an important role in eradicating criminal acts of corruption by providing in-depth investigative techniques and methods to identify, analyze and uncover corrupt practices. Through a comprehensive analytical approach, forensic accounting enables uncovering illegal activities that are often hidden in complex financial records. Professionals in this field use their skills to detect fraud, data manipulation, and embezzlement of funds, as well as to collect evidence that can be used in legal proceedings. Forensic accounting not only helps in identifying perpetrators of criminal acts of corruption, but also in recovering stolen assets and preventing corruption in the future through recommendations for improving the internal control system. Thus, forensic accounting is a crucial tool in supporting transparency and accountability in the public and private sectors, as well as in creating a cleaner and corruption-free environment. This article aims to explore the role of forensic accounting in eradicating criminal acts of corruption, including the methods used, its use in corruption investigations and its benefits in the judicial process.