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JAWI : Journal of Ahkam Wa Iqtishad
Published by MUI Kota Pekanbaru
ISSN : -     EISSN : 3025292X     DOI : -
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other
This journal publishes original articles on current issues and trends occurring in recent developments related to Islamic law and Islamic economics with the aim of advancing our knowledge of the theory and practice of Islamic Law and Islamic Economics.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2024): JAWI - MARET" : 5 Documents clear
Kinerja Auditor Kantor Inspektorat Kabupaten Kampar: Pengaruh Independensi, Profesionalisme, Gaya Kepemimpinan, Komitmen Organisasi, dan Pemahaman Good Governance : Auditor performance in the Kampar District Inspectorate: Influence of Independence, Professionalism, Leadership Style, Organizational Commitment and Understanding of Good Governance Elvira, Yulia; Djamil, Nasrullah
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 1 (2024): JAWI - MARET
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10774564

Abstract

A frequent problem in the era of globalization is the increase in corruption, nepotism, and collusion affecting the people of the world. This is shown by the many findings of BPK examinations of weaknesses in the government's internal control system. In this case, the role of the government's internal auditor is expected to create an effective and sustainable control system. This study aims to determine the partial and simultaneous influence between independence, professionalism, leadership style, organizational commitment, and understanding of good governance on auditor performance at the Kampar District Inspectorate Office. This research is a quantitative research. The population and sample in this study are all auditors and district inspectorate ppupd. Kampar as many as 44 people. The data collection technique used is through questionnaires. The analytical technique used in this study is descriptive statistical analysis. The instrument is tested using validity tests, reliability tests, and normality tests. The data analysis technique used is multiple linear regression analysis. The results showed that understanding good governance has a positive effect on auditor performance. While independence, professionalism, leadership style, and organizational commitment negatively affect auditor performance.
Hierarki Hukum dan Hukum Perbankan Syariah Indonesia Rozy, Vikri; Nurnasrina, Nurnasrina; Syahpawi, Syahpawi
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 1 (2024): JAWI - MARET
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10823296

Abstract

Research Objective: This study aims to discuss the hierarchy of law in Islamic banking. A recurring issue is the effectiveness of the legal hierarchy in the framework of Islamic banking, which sometimes does not function significantly, consequently impacting the effectiveness of the law in Islamic banking. An examination of the issues regarding Islamic banking regulations becomes a discourse that requires finding solutions. Method: The research employs library research, which is a method of acquiring data and information by utilizing available library resources such as books, journals, documents, historical records, or pure literature related to the research object to gain a deeper understanding of the hierarchy of law in Islamic banking using a thematic approach.Results: The findings of this research reveal that Islamic banking in Indonesia is grounded in two legal foundations, namely Islamic law and positive law, supported by government regulations. The hierarchy of law in Islamic banking comprises various forms, including laws, Bank Indonesia regulations, Financial Services Authority (OJK) regulations, and National Sharia Council (DSN) fatwas.
Ruang Lingkup Asset And Liabillity Management (ALMA) Fitri Andina, Dwitya; Nurnasrina, Nurnasrina; Syahfawi, Syahfawi
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 1 (2024): JAWI - MARET
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10775816

Abstract

An asset management system cannot do without liability management. These two systems are like two sides of a coin, connected to each other. The reason is that most sources of bank assets are obtained from deposits, even though the bank has its own capital, its liabilities are more profitable than its own capital. Therefore, the development of assets is influenced by the increase in liabilities. Judging from the composition of the bank's balance sheet, the left side is the assets owned, and the right side is the liabilities to stakeholders. To balance these two aspects, banks need an effective and efficient management system. Therefore, banks implement ALMA (Asset Liability Management). This writing uses a type/approach method in the form of library research. ALMA is a series of actions and procedures designed to control financial positions. Asset and Liability Management is also to manage risks that may arise in daily business activities which are then specifically designed so that they can optimize income while limiting asset and liability risks by complying with monetary policy and bank supervision. The implementation of asset and liability management in banking institutions, both Islamic and conventional banks, must go through the stages of budget assessment, making income plans, assessing past investment performance, monitoring the distribution of bank assets and liabilities and implementing asset and liability strategies. An asset management system cannot do without liability management. These two systems are like two sides of a coin, connected to each other. The reason is that most sources of bank assets are obtained from deposits, even though the bank has its own capital, its liabilities are more profitable than its own capital. Therefore, the development of assets is influenced by the increase in liabilities. Judging from the composition of the bank's balance sheet, the left side is the assets owned, and the right side is the liabilities to stakeholders. To balance these two aspects, banks need an effective and efficient management system. Therefore, banks implement ALMA (Asset Liability Management). This writing uses a type/approach method in the form of library research. ALMA is a series of actions and procedures designed to control financial positions. Asset and Liability Management is also to manage risks that may arise in daily business activities which are then specifically designed so that they can optimize income while limiting asset and liability risks by complying with monetary policy and bank supervision. The implementation of asset and liability management in banking institutions, both Islamic and conventional banks, must go through the stages of budget assessment, making income plans, assessing past investment performance, monitoring the distribution of bank assets and liabilities and implementing asset and liability strategies.
Sejarah dan Ruang Lingkup Perbankan Syari’ah di Indonesia Afriyadi, Afriyadi; Aisyah, Siti
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 1 (2024): JAWI - MARET
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10838650

Abstract

Sharia banking is basically a banking system whose business is based on the principles of Islamic law with refernce to the Al-Qur’an and Al-Hadist. This writing uses a type/approach method in the form of library  research. The practice of sharia banking began during the time of Rasulullah SAW. in the beginning, Islamic finance began at the beginning of Islamic 1,400 years ago. History written in the early years of Islamic show that in the 1st century of Islamic (600 AD) there was a form of banking activity that was similar to modern banking transactions, namely Al-Zubair bin Al-Awam. After that, sharia banking developed in Indonesia, Bank Muamalat was the first to be established in 1992. Banks are business entities that collect funds from the public in the form of savings and distribute them to the public in the form of credit and/or other forms to improve people’s living standards. Meanwhile, Sharia Bank are banks that carry out their business activities based on sharia principles and acording to their type consist of Sharia Commercial Banks and Sharia People’s Financing Banks. The principle of Ridha’iyyah (willing and willing), the principle of justice, and the principle of mutual benefit.
Pengaruh Audit Committee, Audit Quality, Financial Stability dan Financial Target Terhadap Financial Statement Fraud pada Perusahaan Transportasi yang Terdaftar pada BEI Tahun 2021-2022 Dinillah, Syifa; Djamil, Nasrullah
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 1 (2024): JAWI - MARET
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10866033

Abstract

This study investigates the impact of four independent variables, namely Audit Committee, Audit Quality, Financial Stability, and Financial Target, on the dependent variable Financial Statement Fraud. The sample was selected from the population of transportation companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2022 using purposive sampling method. Through the application of panel data regression analysis, this study has determined that the Audit Committee, Audit Quality, and Financial Stability significantly influence the prevention of Financial Statement Fraud in transportation companies listed on the IDX during the studied period. The findings indicate that an effective Audit Committee and high Audit Quality are crucial in reducing the risk of financial statement fraud by maintaining the integrity and reliability of financial statements. Additionally, Financial Stability contributes to agency dynamics that discourage financial statement fraud. Meanwhile, the variable Financial Target did not have a significant effect on Financial Statement Fraud, indicating that the targets set by the company do not directly contribute to the occurrence of financial statement fraud. These results suggest the importance of the role of internal and external audits in overseeing the integrity of financial statements and emphasize the need for financial stability to reduce the risk of financial statement fraud in the transportation sector.

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