Sejarah dan Ruang Lingkup Perbankan Syari’ah di Indonesia

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

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

Hierarki Hukum dan Hukum Perbankan Syariah Indonesia

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

The Effect of Dual Role Conflict and Job Stress on the Performance of Female Employees at the Pekanbaru City Health Office

The Purpose of this study was to determine the effect of Dual Role Conflict and Job Stress on the Performance of Female Employees at the Pekanbaru City Health Office. With data analysis in this study is quantitative using multiple linear regression methods and the data is analyzed using the SPSS program. Based on the results of this research, it shows that dual role conflict has no effect on the performance of female employees at the Pekanbaru City Health Office. Meanwhile, the work stress variable affects the performance of female employees at the Pekanbaru City Health Office. Simultaneously, the dual role conflict and work stress variables have a significant effect on the performance variables of female employees at the Pekanbaru City Health Office. The R Square value of 0.300 or 30% means that the female employee performance variable is influenced by dual role conflict and work stress while the remaining 70% is influenced by other variables not used in this study

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

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\u27s internal control system. In this case, the role of the government\u27s 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

Perbandingan Hukum Tanggung Jawab Ahli Waris Terhadap Warisan Berupa Utang di Tinjau dari Hukum Islam dan KUH Perdata di Indonesia

Inheritance is one of the issues in family law, inheritance becomes a prolonged conflict in a family if there is no agreement, choice of law and clear division of the assets of the deceased. Different legal rules and different understandings of inheritance distribution can trigger family conflict. A person must have knowledge of inheritance itself. Almost all literature discusses inheritance related to assets, but we rarely find matters related to responsibility for the heir\u27s debts or refusal to inherit assets. The obligations of the heirs relate to taking care of the corpse, managing the assets, and finally the heir\u27s debts. The description of this matter is what makes the author interested in writing articles related to this matter, the issue is whether there is a clear Islamic legal basis regarding this matter, the regulatory aspects of inheritance receivables in Indonesia and whether there is an implementation of decisions regarding inheritance receivables that already exist in Indonesia. Method What the author uses in writing this journal is a normative legal research method by analyzing the comparative application of Islamic law and civil law rules to the issue of inheritance receivables and analyzing the implications of decisions relating to inheritance. This research was conducted with the hope of providing input in the development of family and inheritance law, especially in relation to inheritance receivables

Rekonstrusi Regulasi Harta Bersama Dalam Perkawinan Berbasis Nilai Keadilan Gender

This study, titled “Reconstruction of Joint Asset Regulations in Marriage Based on Gender Equity Values,” aims to reevaluate and redefine the management and distribution of joint assets in marriage to align more closely with principles of gender equity. Within Indonesian legal frameworks, joint assets are typically governed by principles that may still need refinement to ensure fair and balanced treatment for both spouses. Ideally, marriage laws should acknowledge asset rights not only from a legal perspective but also by incorporating gender equity values that promote equal rights and shared responsibilities between husbands and wives. The study employs a descriptive qualitative approach through library research, gathering data by examining legal texts such as laws, books, journals, and relevant legal documents. This approach enables the researcher to gain a comprehensive understanding of the current regulations on joint assets and to explore ways in which gender equity values could inform regulatory adjustments. The findings of this study are expected to offer recommendations for legislative frameworks on joint assets that prioritize not only legal entitlements but also equitable gender rights. This proposed reconstruction of joint asset regulations aims to establish a fairer legal foundation for marriage, fostering a marital system that supports gender equality and has a positive impact on both family life and society

Audit Quality: The Impact of Auditor Competence, Independence, and Professionalism with Evidence Competence as Mediator

One of the problems that still occur in Indonesia today is the This study aims to determine the effect of competence, independence, and auditor professionalism on audit quality with competence evidence as an intervening variable. The population in this study were auditors who worked at the Public Accounting Firm in Pekanbaru. The number of samples in this study were 77 auditors. The sampling technique used is non-probability sampling, namely purposive sampling. Data collection was carried out by distributing questionnaires. Data analysis used is SEM (Structural Equation Modeling). The results showed that: (1) Auditor competence has no effect on audit quality, (2) Auditor competence has no effect on evidence competence, (3) Indepedence has no effect on audit quality, (4) Indepedence has no effect on evidence competence, (5) professionalism affects audit quality, (6) professionalism affects evidence competence, (7) Evidence competence affects audit quality, (8) Auditor competence has no effect on audit quality through evidence competence, (9) Auditor independence has no effect on audit quality through evidence competence, (10) Auditor professionalism has no effect on audit quality through evidence competence For the R² value shows the contribution of all exogenous variables in explaining the endogenous variables by 88%, the remaining 12% is explained by other variables. For the contribution of all exogenous variables in explaining the intervening variable of 76.7%, the remaining 23.3% is explained by other variables

Fenomena kehadiran BANK ASI terhadap Konsep Kemarhaman karena Radha’ah

ASI BANK is a new breakthrough that has emerged in contemporary fiqh discussions, where breast milk (ASI) can be donated or sold, and provided in one place. This certainly needs to be studied in depth, considering that if a baby under the age of 2 years breastfeeds a woman who is not his biological mother then a mahram relationship occurs because of the mutual milk between them. This is what the author will discuss in this article, so that readers can find out about the issue of BANK ASI and can find out what the law is about consuming breast milk through BANK ASI. This research uses qualitative methods with the type of library research by collecting data from various library sources in the form of journal articles and research that has been carried out by other people. In this article, it is concluded that the author is more inclined towards the opinion that prohibits the establishment and consumption of breast milk from ASI BANK based on several reasons, including because it maintains the goal of the Shari\u27ah, namely "hifzul Nasl (protecting offspring).   Keywords: Breast Milk Bank, Mahram, Radha\u27ah

Konsepsi Alquran Tentang Harta Gono Gini dalam Rumah Tangga Muslim

Marriage is the sunnah of the Apostle and worship for everyone who is ready and physically and mentally capable. The principle of marriage is to form a family or household that is sakinah mawaddah warahmah.  There are several things that must be maintained together in a marriage, one of which is property. The continuity of life in a marriage requires property. Islam explains that the husband is obliged to meet the needs of the household but in today\u27s modern life, the wife\u27s role is not only to serve her husband and take care of children, but has also played a role in helping her family\u27s economy and has an economic job. Whereas the obligation to earn a living is only imposed on the husband who is the backbone of the family. This article aims to examine how the Quran explains the position of jointly acquired property (gono gini) in the household, although the Quran explains it specifically. Basically, this paper is qualitative in nature because the working instrument is library research. All data is in the form of written library materials, including books/books, research reports, papers, scientific journals, inertenet data and others. This research explains that in the perspective of the Koran, there are no strict rules regarding joint property in the household. Scholars have different opinions about joint property. The first opinion says Islam does not recognize the existence of joint property except by shirkah.  Meanwhile, another opinion states that the occurrence of marriage is considered a shirkah between the husband and wife. However, in Indonesian Islamic law, joint property is explained in Article 35 of the Marriage Law and Articles 85-97 of the Compilation of Islamic Law (KHI). Husband and wife have full rights to perform legal actions on each other\u27s property, such as grants, charity, or others. However, a husband or wife is not allowed to sell or transfer joint property without the consent of one of the parties