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All Journal YUME : Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) El-kahfi : Journal of Islamic economics Journal of Artificial Intelligence and Digital Business
Masdar, Rita
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Social Sciences

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Peran Independensi Auditor Internal dan Whistleblowing System dalam Mendeteksi Fraud: Literature Review Rahmi, Mega; Fitri, Sri Adella; Putra, Yosep Eka; Masdar, Rita; Marlin, Khairul
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4097

Abstract

Penelitian ini bertujuan untuk menganalisis peran serta pengaruh sikap independensi auditor internal serta whistleblowing system dalam upaya mendeteksi fraud di berbagai sektor usaha, baik itu perusahaan swasta, perusahaan BUMN, perbankan, maupun lembaga pemerintahan. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode analisis deskriptif berdasarkan studi literatur (literature review) dengan berdasar pada data sekunder yang diperoleh melalui artikel jurnal dan penelitian terdahulu dalam kurun waktu antara 2018 – 2023. Hasil yang diperoleh dari penelitian ini adalah bahwa sikap independensi auditor internal dan whistleblowing system berpengaruh positif signifikan terhadap kemampuan dalam mendeteksi kecurangan. Hal tersebut tidak terlepas dari pengaruh beberapa faktor yang melatarbelakangi keefektifan penerapan sikap independensi dan whistleblowing system termasuk salah satunya adalah lingkungan pengendalian, periode hubungan dengan klien, insentif untuk whistleblower, serta peraturan mengenai perlindungan whistleblower.
The Transformation of Philanthropy in Public Spaces: From the Tradition of Street Charity to an Islamic Social Economy Movement Masdar, Rita; Fahlefi, Rizal
El-kahfi | Jurnal Ekonomi Islam Vol 6 No 02 (2025): Islamics Economics
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v6i02.606

Abstract

This research examines the transformation of philanthropy in public spaces, shifting from the practice of street charity (sedekah jalanan) toward a sustainable Islamic social economy movement, utilizing a Systematic Literature Review (SLR) approach. Out of 120 initial articles screened, 14 valid articles were analyzed to identify current patterns, themes, and practices. The review reveals four main findings: (1) street philanthropy functions as social capital that strengthens community solidarity and religious values; (2) spontaneous charity can be transformed into productive philanthropy through instruments like Zakat or Waqf (endowment), fostering the economic independence of recipients; (3) integration with Islamic social economy institutions, such as mosques and cooperatives, enhances accountability and sustainability; and (4) digitalization expands the participation of the younger generation and improves fund distribution efficiency. This phenomenon asserts that street philanthropy is not merely an act of giving, but a strategic instrument for socio-economic development rooted in Islamic values. This study concludes that strengthening coordination, transparency, and the integration of spiritual values with productive mechanisms can turn street philanthropy into a modern Islamic social economy movement that is inclusive, effective, and sustainable. These findings offer practical and theoretical contributions to the development of Islamic social economy literature and community-based philanthropic practices.
Praktek Akad Mukhabarah Berbasis Adat Lokal (Studi Kasus di Pariangan Kabupaten Tanah Datar) Masdar, Rita; Rizal, Rizal
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.11099

Abstract

This study aims to analyze the practice of mukhabarah in agricultural cooperation and to assess its conformity with the principles of fiqh muʿāmalah and Islamic economic justice. The research employs a qualitative approach with a descriptive-analytical design. Data were collected through fourteen in-depth interviews with tenant farmers, landowners, and community leaders, and were supported by field observations and literature review. Data analysis was conducted using the interactive analysis model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The findings indicate that mukhabarah practices in the field are generally carried out informally without written contracts, with profit-sharing mechanisms that are not clearly agreed upon from the outset and risk-sharing arrangements that tend to place a disproportionate burden on tenant farmers. This condition reflects a gap between the normative concept of mukhabarah in fiqh muʿāmalah and the empirical realities of agricultural practices. From the perspective of Islamic economic justice and maqāṣid al-sharīʿah, mukhabarah practices have not yet fully functioned as instruments for economic protection and empowerment of tenant farmers. This study underscores the importance of a contextual approach in evaluating sharia-based contracts, so that they are not only formally valid but also substantively just
Etika Produksi dalam Ekonomi Islam sebagai Penentu Keberlanjutan Bisnis Modern Masdar, Rita; Iska, Syukri; Hidayati, Azifah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4755

Abstract

Praktik produksi dalam sistem ekonomi modern yang didominasi oleh orientasi keuntungan sering kali menimbulkan berbagai persoalan, seperti eksploitasi tenaga kerja, ketimpangan distribusi nilai tambah, serta degradasi lingkungan. Di sisi lain, upaya keberlanjutan bisnis menuntut adanya keseimbangan antara kepentingan ekonomi, sosial, dan lingkungan. Dalam konteks ini, ekonomi Islam menawarkan pendekatan alternatif melalui penerapan etika produksi yang berlandaskan nilai keadilan (‘adl), amanah, tanggung jawab, keseimbangan (tawazun), serta orientasi kemaslahatan (maṣlaḥah), dengan menolak praktik produksi yang bersifat eksploitatif, zalim, dan merugikan pihak lain. Penelitian ini bertujuan untuk menganalisis konsep etika produksi dalam ekonomi Islam serta perannya sebagai faktor penentu keberlanjutan bisnis modern. Metode penelitian yang digunakan adalah studi literatur dengan menelaah berbagai sumber akademik yang berkaitan dengan etika produksi Islam, konsep produksi dalam sistem ekonomi konvensional, dan teori keberlanjutan bisnis. Hasil kajian menunjukkan bahwa penerapan etika produksi dalam ekonomi Islam berkontribusi signifikan terhadap keberlanjutan bisnis melalui praktik produksi yang adil, pemberian upah yang layak, kemitraan berbasis bagi hasil, penggunaan sumber daya alam secara bertanggung jawab, serta penguatan tanggung jawab sosial perusahaan. Etika produksi Islam juga terbukti mampu mengintegrasikan efisiensi ekonomi dengan nilai-nilai moral dan spiritual, sehingga menciptakan keberlanjutan bisnis yang tidak hanya berorientasi pada profit, tetapi juga pada kesejahteraan sosial dan kelestarian lingkungan. Kesimpulan penelitian menegaskan bahwa etika produksi dalam ekonomi Islam merupakan fondasi penting bagi pembangunan bisnis modern yang berkeadilan, beretika, dan berkelanjutan.
Co-Authors Fahlefi, Rizal Hidayati, Azifah Marlin, Khairul Mega Rahmi Putra, Yosep Eka Rizal Rizal Syukri Iska, Syukri