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All Journal Jurnal Kajian Peradaban Islam Jurnal Kajian Peradaban Islam Indonesian Journal of Auditing and Accounting
Purbaningrum, Ivana Rosa
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Problems of Sharia Investment in Indonesia from The Perspective of Maqashid Al-Sharia Purbaningrum, Ivana Rosa; Luthfia, Nadira; Nasim, Arim
Islamic Research Vol 7 No 2 (2024): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v7i2.306

Abstract

This study examines investment instruments in Indonesia from an islamic perspective, focusing on their compliance with Maqashid Al-Shariah and Islamic capital market regulations. It also explores public preceptions of the halal status of Islamic capital market product. The methodology used is a qualitative approach with a literature review. The study reviews 200 journal articles, selecting 32 relevant journal and 2 books for analysis. The findings show that Islamic investments must adhere to the five key elements of Maqashid Al-Shariah: protection of religion, life, intellect, lineage, and wealth. Investments that fail to meet these criteria may not be considered fully compliant with Shariah, despite legal recognition. Regulations by the OJK and supported by the DSN-MUI provide a sufficient legal framework, but Shariah principles are often blended with conventional ones due to the influence of Pancasila ideology. The study also reveals mixed public opinions regarding the Islamic capital market, with many questioning whether products labeled as "Shariah" truly meet halal and Shariah principles. This skepticism is compounded by the absence of specific laws regulating the Islamic capital market, highlighting a gap between legality and morality. The study emphasizes the need for clearer policies distinguishing between Shariah and conventional principles and the importance of enhancing public literacy on Shariah-compliant investments.
The Problems of Sharia Investment in Indonesia from The Perspective of Maqashid Al-Sharia Purbaningrum, Ivana Rosa; Luthfia, Nadira; Nasim, Arim
Islamic Research Vol 7 No 2 (2024): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v7i2.306

Abstract

This study examines investment instruments in Indonesia from an islamic perspective, focusing on their compliance with Maqashid Al-Shariah and Islamic capital market regulations. It also explores public preceptions of the halal status of Islamic capital market product. The methodology used is a qualitative approach with a literature review. The study reviews 200 journal articles, selecting 32 relevant journal and 2 books for analysis. The findings show that Islamic investments must adhere to the five key elements of Maqashid Al-Shariah: protection of religion, life, intellect, lineage, and wealth. Investments that fail to meet these criteria may not be considered fully compliant with Shariah, despite legal recognition. Regulations by the OJK and supported by the DSN-MUI provide a sufficient legal framework, but Shariah principles are often blended with conventional ones due to the influence of Pancasila ideology. The study also reveals mixed public opinions regarding the Islamic capital market, with many questioning whether products labeled as "Shariah" truly meet halal and Shariah principles. This skepticism is compounded by the absence of specific laws regulating the Islamic capital market, highlighting a gap between legality and morality. The study emphasizes the need for clearer policies distinguishing between Shariah and conventional principles and the importance of enhancing public literacy on Shariah-compliant investments.
Pengaruh Keberagaman Gender Dan Keahlian Finansial Terhadap Financial Statement Fraud (Studi Pada Sektor Konstruksi Di Indonesia Dan Singapura) Purbaningrum, Ivana Rosa; Widarsono, Agus; Supriatna, Nono
Indonesian Journal of Auditing and Accounting Vol 3 No 1 (2026): Januari 2026
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v3i1.153

Abstract

Penelitian ini bertujuan untuk mengeksplorasi hubungan antara keberagaman gender di direksi dan komisaris, keahlian finansial, dan financial statement fraud. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Sampel penelitian terdiri dari 55 perusahaan yang beroperasi di sektor konstruksi, dengan periode pengamatan selama tiga tahun, menghasilkan total 165 sampel. Metode pengujian yang digunakan adalah Partial Least Squares Structural Equation Modeling (PLS-SEM), yang memungkinkan untuk mengungkap dan mengukur hubungan kompleks antar variabel yang diteliti. Hasil penelitian menunjukkan bahwa keberagaman gender memiliki pengaruh negatif terhadap financial statement fraud. Selanjutnya, keahlian finansial terbukti memiliki pengaruh positif terhadap financial statement fraud pada perusahaan sektor konstruksi di Indonesia dan Singapura pada tahun 2022-2024. Namun, arogansi CEO tidak dapat memoderasi pengaruh keberagaman gender dan keahlian finansial terhadap financial statement fraud pada periode yang sama. Hasil penelitian ini menyarankan bahwa perusahaan perlu memperhatikan keberagaman gender, tetapi lebih menekankan pada penguatan pengendalian internal dan pengawasan. Selain itu, penting untuk merekrut individu dengan latar belakang akuntansi yang kuat dan pengalaman relevan guna mengurangi potensi kecurangan.
Co-Authors Agus Widarsono Luthfia, Nadira Nasim, Arim Nono Supriatna