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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Asia Pacific Fraud Journal Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Al-fiqh : Journal of Islamic Studies Jurnal Pelita Nusantara : Kajian Ilmu Sosial Multidisiplin Aksioreligia : Jurnal Studi Keislaman
Katsirin, Khairul
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Karakteristik komite audit dan kinerja bank: Komparasi syariah dan konvensional Katsirin, Khairul; Syarief, Moch. Edman; Sumiyati, Sumiyati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (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 (320.362 KB) | DOI: 10.32670/fairvalue.v4i11.1803

Abstract

This study intends to analyze the effect of the characteristics of the Audit Committee on the performance of Islamic and conventional comparative banks in Indonesia. This study uses a quantitative approach with comparative methods and Partial analysis of Least Square-Structural Equation Model. The independent variables used include size, women's involvement, financial expertise, independence and number of meetings, while the dependent variable uses return on assets as a projection of bank performance. Data for all variables are obtained from annual reports that have been published on the official website of each bank. The results of the study found that the involvement of women and financial expertise had an effect on the performance of Islamic banks and independence and the number of meetings had an effect on the performance of conventional banks.
MENINJAU EFEKTIVITAS PROGRAM PENJAMINAN LPS DALAM MENJAGA STABILITAS DAN KEPERCAYAAN DALAM SISTEM KEUANGAN muslimin; Katsirin, Khairul
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 6 No. 1 (2024): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v6i1.2501

Abstract

This research was conducted to review the effectiveness of the LPS guarantee program in maintaining stability and trust in the financial system in Indonesia. The method used is descriptive-qualitative with secondary data collection from various sources. The results of the study indicate that the LPS guarantee program has been successful in maintaining stability and trust in the financial system, especially in Indonesia, but there are several challenges that need to be overcome in order to increase the program's effectiveness. Policy recommendations that can be implemented include increasing the maximum limit for reimbursement of funds by the LPS, increasing the supervisory mechanism for guaranteed banks, increasing public education about the LPS guarantee program, providing more accurate and transparent data and information, and closer cooperation between LPS and guaranteed banks. With the implementation of these policies, it is expected to increase the effectiveness of the LPS guarantee program and maintain stability and trust in the financial system in Indonesia.
Analysis of Fraud Patterns in Islamic Banking Transactions: Strategies and Implementation of Prevention Katsirin, Khairul
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.321

Abstract

The research aims to analyze patterns of fraud in Sharia banking transactions and identify effective prevention strategies. The method used is a qualitative approach with case study data collection. The research findings reveal various common patterns of fraud, such as identity theft, document forgery, transaction manipulation, and misappropriation of funds. Factors such as weaknesses in the transaction system, weak security policies, and lack of employee training influence the occurrence of fraud. Prevention strategies that can be implemented include early detection systems, strict security policies, employee training, and cooperation with authorities. It is hoped that the research findings can assist Sharia banks in enhancing transaction security, protecting customers, and minimizing fraud risks.
Konsep Dasar dalam Merancang Penelitian Studi Islam : Memahami Objek Penelitian Sukmawati, U. Sulia; Katsirin, Khairul; Chotimah, Chusnul; Suherman, Eman
Al-fiqh Vol. 1 No. 1 (2023): Al-fiqh : Journal of Islamic Studies
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/al-fiqh.v1i1.91

Abstract

Islam sebagai suatu objek kajian dan penelitian telah lama menjadi sebuah realitas. Islam gemar dikaji oleh para ilmuan di seluruh dunia, bukan saja oleh ilmuan muslim (insider), melainkan oleh para pengkaji nonmuslim (outsider). Penelitian ini didorong oleh keambiguan pengertian studi Islam yang seolah-olah tampak kabur, tidak memiliki batas yang pasti. Penelitian ini termasuk ke dalam kajian kualitatif dengan pendekatan penelitian kepustakaan. Berdasarkan kajian ini, diperoleh bahwa konsep dasar dalam penentuan desain studi Islam adalah keberhasilan peneliti memaknai objek penelitiannya adalah betul-betul bagian dari Islam. Sebuah penelitian yang hanya memberikan sentuhan ayat-ayat Alquran atau hadis, padahal tidak mengkaji “objek berupa Islam” bukan termasuk studi Islam.
Corak dan Logika Penafsiran At-Thabari dalam Jâmi’ul Bayân ‘an Ta’wîlil Qur’ân Suherman, Eman; Katsirin, Khairul
Aksioreligia Vol. 1 No. 1 (2023): Aksioreligia : Jurnal Studi Keislaman
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/aksioreligia.v1i1.73

Abstract

Penelitian ini didorong oleh fakta bahwa tafsir At-Thabari-yang termasuk karya awal tokoh Islam-sampai saat ini masih berdiri kokoh dan berpengaruh. Tafsir At-thabari menguraikan makna sebuah kata secara mendalam, baik dari segi makna menurut berbagai pendapat dan riwayat maupun dari segi kaidah Bahasa Arab. Tafsirnya dijuluki sebagai tafsir paling lengkap dan paling komprehensif. Penelitian ini bertujuan untuk mengkaji orientasi (ittijah) penafsiran At-Thabari dalam Kitab Jami’ul Bayan ‘An Takwilil Quran apakah termasuk tafsir berorientasi pada fikih, akidah, dan lain sebagainya. Penelitian ini juga menelaah secara sepintas logika pemikiran At-Thabari dengan perspektif teori The History of idea of Qur’anic Interpretation. Metode yang digunakan adalah deskriptif dengan analisis datanya bergaya deduktif. Berdasarkan penelitian ini, diungkap bahwa Ittijah tafsir At-Thabari cenderung ke arah kebahasaan dan fikih. Selain itu, berdasarkan teori The History of Idea of Qur’anic Interpretation, logika tafsir At-Thabari termasuk ke dalam nalar quisi-kritis.
Analisis Data Penelitian Kuantitatif: Pengujian Hipotesis Asosiatif Korelasi Akbar, Reza; Sukmawati, U. Sulia; Katsirin, Khairul
Jurnal Pelita Nusantara Vol. 1 No. 3 (2023): Jurnal Pelita Nusantara : Kajian Ilmu Sosial Multidisiplin
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/jurnalpelitanusantara.v1i3.350

Abstract

Analisis data kuantitatif sangat luas digunakan untuk berbagai kepentingan penelitian. Namun, di berbagai literatur metode penelitian, dijumpai bahwa analisis secara praktis belum gamblang. Makalah ini bertujuan untuk menjelaskan pengertian dari hipotesis asosiatif, memaparkan tahapan-tahapan dalam pengujian hipotesis asosiatif dan menjelaskan bagaimana interpretasi hasil pengujian hipotesis asosiatif. Sumber penulisan makalah ini terdiri dari buku-buku metode penelitian kuantitatif dan kombinasi, aplikasi/software SPSS dan Excell, dan data hasil penelitian. Untuk memahami bagaimana analisis atau pengujian hipotesis asosiatif korelasi, diperlukan praktik atau simulasi langsung menggunakan software pengolah data.
Co-Authors Akbar, Reza Eman Suherman MUSLIMIN Sukmawati, U. Sulia SUMIYATI SUMIYATI Syarief, Mochamad Edman Wiwik Handayani