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All Journal Al-Muhasib: Journal of Islamic Accounting and Finance
Rahardiansyah, Risal Fadhil
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Economics, Econometrics & Finance Social Sciences

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Indikasi Moral Hazard dan Strategi Mitigasi Risiko dalam Pembiayaan Mudharabah pada Perbankan Syariah di Indonesia Rahardiansyah, Risal Fadhil; Purnamaputra, Muhammad Zulkarnaen; Dhea, Putri Ayu; Wilujeng, Putri Sasya
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i1.188

Abstract

Mudharabah financing contract is one of the main products of sharia banking. As a contract that relies on cooperation, it is required in this contract to include the agreement and the necessary conditions between the fund owner and the fund manager at the beginning of the agreement. This study aims to explore and reveal the existence of Moral Hazard in Mudharabah financing in Indonesia’s Islamic Banking as well as the risk mitigation strategies that can be carried out. The systematic literature review (SLR) method is used in this study with the aim of collecting records on the occurrence of Moral Hazard that has occurred in Islamic Banking in Indonesia. The data is presented in a qualitative descriptive manner with the object of research being several Islamic banks in Indonesia. Based on the research that has been done, there are internal and external factors that can cause moral hazard. One of the risk mitigation strategies that can be carried out is the Early Warning System Before Transaction, which is to tighten the feasibility analysis of potential customers with on site monitoring..   Keywords: Moral Hazard; Risk Mitigation; Mudharabah; Sharia Bank
IMPLEMENTASI RISK-BASED INTERNAL AUDIT SEBAGAI TEROBOSAN ANTI-FRAUD PROCUREMENT DALAM INDUSTRI REAL ESTATE : (Studi pada PT. XYZ) Rahardiansyah, Risal Fadhil
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v4i1.1269

Abstract

Abstract: This research aims to propose an anti-fraud breakthrough in the real estate industry, focusing on the procurement process at PT XYZ. This research identifies fraud risks through the risk-based internal audit approach, such as direct appointment without a tender process and lack of control in collecting price quotations. A solution was proposed in the form of an e-procurement system model that includes dual control, historical data-based contractor evaluation, contractor financial analysis, and the application of a bank guarantee clause. The research method uses a qualitative approach with case studies, collecting primary data through observation and interviews and secondary data through literature studies. By involving Risk-Based Internal Audit (RBIA), the research designed concrete measures to improve transparency and security in every stage of the procurement process. The proposed e-procurement system is designed as a web-based platform connected to contractors via the internet, providing the potential for increased efficiency of administrative processes. Abstrak: Penelitian ini bertujuan mengusulkan terobosan anti-fraud dalam industri real estate, fokus pada proses procurement di PT XYZ. Melalui pendekatan Risk Based Internal Audit, penelitian ini mengidentifikasi risiko kecurangan, seperti penunjukkan langsung tanpa proses tender dan kurangnya kontrol dalam pengumpulan penawaran harga. Solusi diusulkan berupa model sistem e-procurement yang mencakup dual kontrol, evaluasi kontraktor berbasis data historis, analisis keuangan kontraktor, dan penerapan klausul Bank Guarantee. Metode penelitian menggunakan pendekatan kualitatif dengan studi kasus, mengumpulkan data primer melalui observasi dan wawancara serta data sekunder melalui studi literatur. Dengan melibatkan Internal Audit Berbasis Risiko (RBIA), penelitian ini merancang langkah-langkah konkret untuk meningkatkan transparansi dan keamanan dalam setiap tahap proses pengadaan. Sistem e-procurement yang diusulkan dirancang sebagai platform berbasis web terkoneksi dengan kontraktor melalui internet, memberikan potensi peningkatan efisiensi proses administratif.
IMPLEMENTASI RISK-BASED INTERNAL AUDIT SEBAGAI TEROBOSAN ANTI-FRAUD PROCUREMENT DALAM INDUSTRI REAL ESTATE : (Studi pada PT. XYZ) Rahardiansyah, Risal Fadhil
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v4i1.1269

Abstract

Abstract: This research aims to propose an anti-fraud breakthrough in the real estate industry, focusing on the procurement process at PT XYZ. This research identifies fraud risks through the risk-based internal audit approach, such as direct appointment without a tender process and lack of control in collecting price quotations. A solution was proposed in the form of an e-procurement system model that includes dual control, historical data-based contractor evaluation, contractor financial analysis, and the application of a bank guarantee clause. The research method uses a qualitative approach with case studies, collecting primary data through observation and interviews and secondary data through literature studies. By involving Risk-Based Internal Audit (RBIA), the research designed concrete measures to improve transparency and security in every stage of the procurement process. The proposed e-procurement system is designed as a web-based platform connected to contractors via the internet, providing the potential for increased efficiency of administrative processes. Abstrak: Penelitian ini bertujuan mengusulkan terobosan anti-fraud dalam industri real estate, fokus pada proses procurement di PT XYZ. Melalui pendekatan Risk Based Internal Audit, penelitian ini mengidentifikasi risiko kecurangan, seperti penunjukkan langsung tanpa proses tender dan kurangnya kontrol dalam pengumpulan penawaran harga. Solusi diusulkan berupa model sistem e-procurement yang mencakup dual kontrol, evaluasi kontraktor berbasis data historis, analisis keuangan kontraktor, dan penerapan klausul Bank Guarantee. Metode penelitian menggunakan pendekatan kualitatif dengan studi kasus, mengumpulkan data primer melalui observasi dan wawancara serta data sekunder melalui studi literatur. Dengan melibatkan Internal Audit Berbasis Risiko (RBIA), penelitian ini merancang langkah-langkah konkret untuk meningkatkan transparansi dan keamanan dalam setiap tahap proses pengadaan. Sistem e-procurement yang diusulkan dirancang sebagai platform berbasis web terkoneksi dengan kontraktor melalui internet, memberikan potensi peningkatan efisiensi proses administratif.
Indikasi Moral Hazard dan Strategi Mitigasi Risiko dalam Pembiayaan Mudharabah pada Perbankan Syariah di Indonesia Rahardiansyah, Risal Fadhil; Purnamaputra, Muhammad Zulkarnaen; Dhea, Putri Ayu; Wilujeng, Putri Sasya
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i1.188

Abstract

Mudharabah financing contract is one of the main products of sharia banking. As a contract that relies on cooperation, it is required in this contract to include the agreement and the necessary conditions between the fund owner and the fund manager at the beginning of the agreement. This study aims to explore and reveal the existence of Moral Hazard in Mudharabah financing in Indonesia’s Islamic Banking as well as the risk mitigation strategies that can be carried out. The systematic literature review (SLR) method is used in this study with the aim of collecting records on the occurrence of Moral Hazard that has occurred in Islamic Banking in Indonesia. The data is presented in a qualitative descriptive manner with the object of research being several Islamic banks in Indonesia. Based on the research that has been done, there are internal and external factors that can cause moral hazard. One of the risk mitigation strategies that can be carried out is the Early Warning System Before Transaction, which is to tighten the feasibility analysis of potential customers with on site monitoring..   Keywords: Moral Hazard; Risk Mitigation; Mudharabah; Sharia Bank
Co-Authors Dhea, Putri Ayu Purnamaputra, Muhammad Zulkarnaen Wilujeng, Putri Sasya