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Optimizing the Inspectorate's Supervisory Function to Achieve Accountability in Regional Financial Management in Kuantan Singingi Regency Nurcahyani, Rifki; Muhammad, Hasman
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This study aims to analyze the role of the Regional Inspectorate of Kuantan Singingi Regency in overseeing regional financial management. The background of the research reflects the importance of internal guidance and supervision as an integral part of local government management to achieve good and clean governance. The main objective of this research is to understand the main tasks and functions of the Inspectorate and its impact on the accountability of regional financial management at the district level. This research uses a qualitative approach with a literature review design. Data were collected through literature analysis from academic journals, books, research reports, and official documents related to inspectorates, governance, and local financial management. Data analysis was conducted by reviewing literature categorized based on key themes, such as local financial supervision and accountability, governance, and the duties of the Inspectorate. The results show that the Regional Inspectorate of Kuantan Singingi Regency has a central role in overseeing development in the region. Its main tasks involve the formulation of technical policies, internal supervision, and the implementation of special supervision. However, there are obstacles such as a lack of human resources and infrastructure, which affect the optimality of supervision of local finances.
Managing Menstrual Cycle Medication During Hajj and Fasting: Juridical Considerations Pratama, Tommy; Muhammad, Hasman; Syahmirwan, Syahmirwan; Safarsyah, Alfandi
Research Horizon Vol. 3 No. 3 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.3.2023.116

Abstract

Every type of worship has pillars and conditions for the worship to be considered valid, as is the case with the worship of fasting during Ramadan and the pilgrimage of Hajj. However, the menstrual cycle often becomes an issue for women in performing the Hajj pilgrimage and fasting during Ramadan, as Islamic law prohibits women who are menstruating from engaging in worship. The advancement of knowledge and technology has given rise to a product, namely medications related to the menstrual cycle, medicines to accelerate or delay menstruation. The use of these medications has sparked discussions among Islamic jurists (fuqaha), Muslim scholars, and medical experts, as this issue pertains to the needs of the Muslim community. The absence of clear textual evidence (nash) from the Qur'an and the Sunnah has led to debates among jurists regarding deriving legal rulings on the matter of using medications related to the menstrual cycle. Scholars, in formulating the ruling on the consumption of such medications, base their conclusions on the method of maslahah mursalah (unrestricted public interest).
Samsarah in Insurance Marketing: A Case Study of Family Takaful Insurance Adrian, Adrian; Asmuni, Asmuni; Muhammad, Hasman; Andriani, Novi; Nurhayati, Umi
Research Horizon Vol. 3 No. 3 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.3.2023.125

Abstract

This study aims to delve deeper into the subject of samsarah in insurance marketing, with a specific focus on family takaful insurance companies. The research methodology involves conducting a literature review by collecting relevant materials and examining all sources pertaining to the laws of family takaful insurance. Subsequently, the collected data will be carefully analyzed to distinguish between information considered accurate and inaccurate. The findings of this study indicate that the system employed in family takaful is genuinely based on cooperation (tabarru). Family takaful insurance applies a risk-sharing principle that is materialized through the collection of tabarru funds, fostering solidarity, mutual protection, and strong bonds among participants. The role of a family takaful insurance agent extends beyond merely selling takaful products. They provide valuable assistance by sharing information with insurance participants. This may include organizing workshops that highlight the advantages and benefits of family takaful insurance. These workshops serve to enhance participants' understanding and confidence in the knowledge conveyed by sharia-compliant insurance agents, thereby increasing awareness of the significance of the benefits associated with family takaful insurance.