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Satuan Pengawasan Internal : Harapan dan Realita Fitri, Sri Adella; Eficandra; Rahmi, Mega; Sulastri Caniago; Yosep Eka Putra
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.646 KB) | DOI: 10.32670/fairvalue.v4i8.1406

Abstract

This study aims to analyze the role of internal control at PTKIN X in West Sumatra. Thework environment at PTKIN X in West Sumatra can cause differences in mindsets,perspectives, values that are believed to be, and the way a person does work. This willcertainly result in the supervision carried out, whether the implementation of supervisionis as expected, or vice versa. The type of research conducted is field research using asurvey approach. Researchers dig up information through in-depth interviews of therespondents (in-depth interviews). The results obtained from the supervision have beencarried out in various stages, starting from socialization to the overall implementationstage. Supervision is carried out by combining the pattern of Preventive audit with postaudit. The implementation of supervision at PTKIN X is carried out with the support of theleadership in various aspects, ranging from completeness, completeness of facilities andinfrastructure, maximum human resource development and flexibility in the developmentof supervision programs. The Internal Supervision Unit will become a functioning organwhen all elements have understood the meaning of the existence of supervision, withoutany supervision over the duties and functions of the Internal Audit Unit.
Gender Integration in Islamic Politics: Fiqh Siyasah on Women's Political Rights since Classical to Contemporary Interpretations Sulastri Caniago; Firdaus; Zainal Azwar; Dian Pertiwi; Dasrizal Marah Nainin
MILRev: Metro Islamic Law Review Vol. 3 No. 2 (2024): MILRev: Metro Islamic Law Review
Publisher : Faculty of Sharia, IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/milrev.v3i2.9962

Abstract

This study examines the controversy surrounding gender equality in women's political rights in the public sphere. This discussion arises from differing interpretations of existing texts, which have persisted from the classical era to the contemporary period. This study employs normative legal research, utilizing library materials and secondary data as primary sources. It involves reviewing literature, including articles, books, and other relevant resources. The collected data, comprising primary and secondary legal materials, is analyzed qualitatively and presented descriptively. The study finds that Islam upholds gender equality by placing women in a noble and honorable position and affirming their rights and roles as stated in the words of Allah. Among classical Islamic scholars, there is debate about whether women are permitted to hold leadership roles. Imam Malik, Imam Shafi'i, and Ahmad Ibn Hanbal prohibited it, while Imam Abu Hanifah allowed women to lead if they possessed adequate capability and competence. Scholars like Ibn Jarir Al-Tabari and Ibn Hazm also allowed women to assume leadership positions without any conditions. Contemporary scholars, including Ibn Ashur, Yusuf al-Qaradawi, and Quraish Shihab, support women's participation in politics, both in voting and being elected. Yusuf al-Qaradawi, however, set conditions, emphasizing that women must adhere to Islamic ethics, fulfill their duties as wives and mothers, and not violate Sharia principles. If the exercise of women's political rights leads to harm, it is prohibited based on the principle of sadd al-zari'ah. This study contributes to the understanding of Islamic perspectives on gender equality in politics, examining viewpoints from both classical and contemporary scholars. It also provides a discourse on the conditions required for women to exercise their political rights within the framework of Islamic law.