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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) @is The Best [Accounting Information System & Information Technology Business Enterprise] COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat AHKAM : Jurnal Hukum Islam dan Humaniora Diversity Logic Journal Multidisciplinary
Kurniawan, Rachmad Risqy
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ISLAMIC ECONOMIC THOUGHT OF MUHAMMAD ABDUL MANNAN Al Fachrodzi, Azriel; Kurniawan, Rachmad Risqy; Umar Riaz, Muhammad
DIVERSITY Logic Journal Multidisciplinary Vol. 1 No. 3 (2023): December: Diversity Logic Journal Multidisciplinary
Publisher : SYNTIFIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61543/div.v1i3.44

Abstract

Background. Muhammad Abdul Mannan is one of the contemporary economic figures who exist today, he belongs to the mainstream. According to M. Mannan, what distinguishes Islamic economics from other modern economic systems, according that, in the Islamic framework, economic prosperity and welfare are means to achieve spiritual and moral goals, and economic prosperity is a means to achieve spiritual goals and moral goals. Research Purpose. To describe the Islamic Economic Thought of Muhammad Abdul Mannan. Research Method. Gather some literature in books, the internet, and journals on the same topic and make an analysis based on context. Literature that has been used for 5 years ago. Findings. Muhammad Abdul Mannan's thoughts on the Islamic paradigm, distribution in Islam, and consumption from an Islamic economic point of view. Muhammad A. Mannan considers the concept of development in Islam to have advantages over modern development concepts. In the context of economic development planning, fiscal policy design refers to policies made by the government to direct a country's economy through government spending and revenue (in the form of taxes). Conclusion. M. Mannan proposes modifications to conventional Neo-Classical economic theory and its tools to bring about changes in value orientation, institutional arrangements, and achievable goals.
Fraud Control Plan System: The Role Investigation Division In Fraud Prevention Setiawan, Desy Amaliati; Mais, Rimi Gusliana; Kurniawan, Rachmad Risqy; Sari, Hastuti Indra
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 2 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i2.15053

Abstract

The Financial and Development Supervisory Agency (BPKP) has an important and vital role in preventing corruption and fraud to create good governance that can be implemented in all government agencies. BPKP has made integrated efforts to prevent fraud and corruption, but in its implementation, there are still obstacles so that the achievement is considered less than optimal. This study aims to see the role of the Investigation Division of BPKP in preventing fraud by using the Fraud Control Plan (FCP) which consists of 10 attributes, namely: anti-fraud policy, anti-fraud structure, standards of behavior and discipline, fraud risk assessment, human resource management, third party management, whistleblowing system, proactive detection, investigation, and corrective action by conducting socialization of the use of FCP, diagnostic assessment, technical guidance, and evaluation. This study is a type of qualitative research, with data collection: interviews, observations, and documentation. Interviews were conducted with 3 key informants of BPKP Jakarta employees who work in the Investigation Division. The results of this study indicate that the Investigation Division has intensified fraud prevention by using the FCP. However, there are still agencies that are less concerned about this. The BPKP Investigation Division, by using the Fraud Control Plan, hopes to provide a major role and impact on fraud prevention, by mitigating, and facilitating the disclosure of fraudulent actions and it is recommended that every agency use and implement it to create an anti-fraud environment.
ACCOUNTABILITY OF VILLAGE FUND ALLOCATION MANAGEMENT IN WINDUROJO VILLAGE, KESESI DISTRICT, PEKALONGAN Jaelani, Achmad; Kurniawan, Rachmad Risqy; Sari, Hastuti Indra
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 2 (2024): Vol 10, No. 2 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i2.10255

Abstract

ABSTRACTThis study aims to evaluate the accountability of Village Fund Allocation (VFA) management in Windurojo Village, especially in the planning, implementation, and accountability phase, according to Pekalongan Regent Regulation No. 119 of 2022.  The research method used is qualitative with a descriptive type of research. Data collection is done through interviews, observations, and documentation using descriptive data analysis. The descriptive approach explains how the village government allocates funds in Windurojo Village. The research was conducted at Windurojo Village Hall. Findings from the study show that Windurojo Village has run the planning, implementation, and accountability process of Village Fund Allocation (VFA) can be held accountable. VFA planning is based on program proposals from hamlets evacuated through village development planning deliberations (musrembangdes). The procedure for disbursing and dispensing VFA is appropriate with applicable regulations. With a VFA Fund allocation that is based on a priority scale. The VFA implementation accountability report has been in integrity with APBDEs accountability.ABSTRAKPenelitian ini bertujuan untuk mengevaluasi akuntabilitas pengelolaan Alokasi Dana Desa (VFA) di Desa Windurojo khususnya pada tahap perencanaan, pelaksanaan, dan pertanggungjawaban menurut Peraturan Bupati Pekalongan Nomor 119 Tahun 2022. Metode penelitian yang digunakan adalah kualitatif dengan jenis penelitian deskriptif. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi dengan analisis data menggunakan pendekatan deskriptif. Pendekatan deskriptif menjelaskan tentang bagaimana pemerintah desa mengalokasikan dana desa di Desa Windurojo. Penelitian dilakukan di Balai Desa Windurojo. Hasil penelitian menunjukkan bahwa Desa Windurojo telah menjalankan proses perencanaan, pelaksanaan, dan pertanggungjawaban Alokasi Dana Desa (VFA) dapat dipertanggungjawabkan. Perencanaan VFA didasarkan pada usulan program dari dusun-dusun dan disalurkan melalui musrembangdes. Tata cara pencairan dan penyaluran VFA sesuai dengan ketentuan yang berlaku. Dengan alokasi Dana VFA yang didasarkan pada skala prioritas. Laporan pertanggungjawaban pelaksanaan VFA telah sesuai dengan pertanggungjawaban APBD. 
Implementasi Bank Emas di Indonesia: Analisis Hukum Positif dan Tinjauan Syariah (Studi Kasus Bank Syariah Indonesia) Kurniawan, Rachmad Risqy
AHKAM Vol 4 No 2 (2025): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v4i2.5615

Abstract

This research is motivated by the inauguration of Bank Emas (Gold Bank), which has become a topic of discussion among the public and raises regulatory and Sharia challenges that require analysis. The objective of this study is to discuss the Implementation of Bank Emas in Indonesia: An Analysis of Positive Law and Sharia Review (Case Study of Bank Syariah Indonesia). This research examines the legal basis, including the P2SK Law and relevant OJK Regulations, and evaluates the products and services of Bank Emas BSI based on the DSN-MUI fatwa and the principles of Islamic muamalah. The research method employed is a literature study and qualitative analysis of statutory regulations, religious edicts (fatwa), and related secondary data, using a normative juridical approach. The research findings indicate that: 1) From a positive law perspective, specific regulations detailing the operations of Bank Emas in Indonesia are stipulated in OJK Regulation Number 17 of 2024, as a derivative of the P2SK Law. 2) From a Sharia perspective, the concept of Bank Emas is considered in line with the principles of fiqh muamalah, provided that it adheres to valid contract stipulations, avoids usury (riba), and maintains fairness in transactions. The case study at BSI shows the potential for implementing the gold bank concept through its existing products, including Digital Gold Savings, Gold Installments, Digital Gold Trading, Gold Pawn, and Gold ATMs, which facilitate public access to gold investment and transactions. These products are in accordance with the positive legal framework, although they may not yet fully comply with Islamic Sharia principles. This research recommends the necessity of synergy between regulatory authorities, fatwa institutions, and Islamic banking to formulate a legal framework and business model for Bank Emas that aligns with both positive law and Sharia principles.
Framework Manajemen Risiko Pada Perusahaan Konsultan Politik Kurniawan, Rachmad Risqy; Santoso, Fatimah Zahrah
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 6 (2024): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i6.1380

Abstract

PT. XYZ adalah perusahaan yang bergerak di bidang jasa konsultan politik dan media. pengelolaan risiko di PT. XYZ masih dilakukan secara manual, dengan mencatat risiko yang sudah terjadi maupun potensi risiko yang mungkin terjadi dalam suatu dokumen tanpa panduan yang jelas dan sistematis. Maka tujuan dari penelitian ini adalah merancang framework (kerangka kerja) manajemen risiko yang tepat dan sesuai dengan PT. XYZ. Metode penelitian yang digunakan adalah kualitatif-deskriptif dengan teknik pengumpulan data menggunakan metode studi literatur. Framework (kerangka kerja) penerapan manajemen risiko yang diajukan dalam penelitian ini pada PT. XYZ menggunakan paradigma ISO 31000:2018 dibanding dengan menggunakan COSO ERM 2004 karena kesesuaian dengan kebutuhan manajemen puncak untuk mengakomodasi aspirasi pemegang saham yakni meningkatkan valuasi perusahaan.
Co-Authors Achmad Jaelani Al Fachrodzi, Azriel Desy Amaliati Setiawan Rimi Gusliana Mais Santoso, Fatimah Zahrah Sari, Hastuti Indra Umar Riaz, Muhammad