65 research outputs found
EFEKTIVITAS PENGAWASAN UNIT KERJA ANTI FRAUD PADA BANK MUAMALAT INDONESIA
Perkembangan perbankan syari‟ah di Indonesia demikian pesat yang
ditandai dengan berdirinya Bank Muamalat Indonesia. Perkembangan ini
berimplikasi pada besarnya tantangan perbankan syari‟ah di Indonesia terutama
dalam mempertahankan identitasnya sebagai perusahaan yang bergerak
berlandaskan prinsip-prinsip syari‟ah. Sejak berdirinya perbankan
syariah,berbagai kontroversi muncul dari masyarakat, masalah yang paling
banyak disorot adalah pelekatan label syariah pada institusi keuangan Islam yang
masih dianggap belum layak. Keraguan masyarakat tersebut seolah terjawab
dengan munculnya kasus yang cukup menggemparkan yakni kasus fraud (tindak
kecurangan) yang terjadi di lembaga syariah.
Bank Muamalat Indonesia merupakan bank syari‟ah pertama yang muncul
dengan gagasan bank murni syari‟ah. Akan tetapi, bank Muamalat Indonesia juga
tak luput dari kasus fraud yang dilakukan oleh karyawan bank tersebut.
Berdasarkan Laporan Tahunan BMI menyebutkan bahwa telah terjadi
peningkatan kasus fraud dari tahun sebelumnya yang berjumlah 18 kasus menjadi
82 kasus pada tahun 2016. Padahal perusahaan yang menggunakan identitas
syariah seharusnya dapat lebih meminimalisir bahkan meniadakan resiko
terjadinya kasus fraud dengan adanya internal control perusahaan. Dari latar
belakang tersebut, peneliti berusaha mendalami peran pengawasan Unit Kerja
Anti Fraud dalam fraud preventive pada Bank Muamalat Indonesia. Penelitian ini
merupakan penelitin pustaka yang bersifat deskriptif analisis dengan pendekatan
kualitatif. Adapun sumber bahan hukum primer yang dipakai yaitu berdasarkan
Laporan Tahunan Bank Muamalat Indonesia Tahun 2016. Sedangkan sumber
bahan hukum sekunder berupa buku-buku, jurnal,karya ilmiah, artikel, terkait
dengan strategi anti fraud perbankan syariah.
Dari hasil penelitian dikemukakan bahwa peningkatan kasus fraud yang
terjadi pada Bank Muamalat Indonesia disebabkan kurang efektifnya pengawasan
Unit Kerja Anti Fraud. Hal ini dikarenakan kegiatan yang dilakukan selama tahun
2016 belum menujukkan adanya usaha preventif terhadap kasus fraud. Sedangkan
pencegahan merupakan pilar penting dalam keefektivan sebuah pengawasan.
Tujuan perusahaan dalam mencegah fraud dapat tercapai, jika fungsi pengawasan
dilakukan sebelum terjadinya penyimpangan-penyimpangan sehingga lebih
bersifat mencegah (prefentive control). Oleh karena itu, keefektivan pengawasan
Unit Kerja Anti Fraud diharapkan dapat meminimalisir tindak kecurangan demi
mewujudkan perusahaan yang patuh terhadap ketentuan syariah sesuai dengan
identitas perusahaan.
vii
Usaha pencegahan terjadinya kasus pada Bank Muamalat Indonesia
diharapkan dapat menjadi bukti terlaksananya tatakelola perusahaan (Good
Corporate Governance) pada Bank Syari‟ah dengan baik. Hal ini berdasarkan
dalam dalam perbankan syariah dikenal adanya prinsip-prinsip syariah yang
mendukung bagi terlaksananya prinsip GCG yakni keharusan bagi subjek hukum
termasuk bank untuk menerapkan prinsip kejujuran (shiddiq), edukasi kepada
masyarakat (tabligh), kepercayaan (amanah), dan pengelolaan secara profesional
(fathanah)
Effects of rosiglitazone on serum paraoxonase activity and metabolic parameters in patients with type 2 diabetes mellitus
<p>Human serum paraoxonase contributes to the anti-atherogenic effect of high-density lipoprotein cholesterol (HDL-C) and has been shown to protect both low-density lipoprotein cholesterol (LDL-C) and HDL-C against lipid peroxidation. We investigated the effects of rosiglitazone on paraoxonase activity and metabolic parameters in patients with type 2 diabetes mellitus [50 patients (30 males, 20 females); mean±SD age: 58.7±9.2 years, body mass index: 28.2±4.1 kg/m<sup>2</sup>], in whom glucose control could not be achieved despite treatment with metformin, sulphonylurea, and/or insulin. The patients were given 4 mg/day rosiglitazone for 3 months in addition to their usual treatment. Serum paraoxonase activity, malondialdehyde, homocysteine, and lipid profile were measured at the time of initiation and at the end of therapy with rosiglitazone. After rosiglitazone therapy, serum levels of HDL-C, apolipoprotein A-1, and paraoxonase activity increased significantly (P<0.05) and malondialdehyde, homocysteine, lipoprotein(a), and glucose levels decreased significantly (P<0.05), but no significant changes in levels of total cholesterol and apolipoprotein B were observed. Triglyceride levels also increased significantly (P<0.05). Rosiglitazone treatment led to an improvement in glycemic control and to an increase in paraoxonase activity and HDL-C levels. Although rosiglitazone showed favorable effects on oxidant/antioxidant balance and lipid profile, further studies are needed to determine the effect of rosiglitazone on cardiovascular risk factors and cardiovascular morbidity and mortality.</p
Relationship between lentin, insulin resistance, insulin-like growth factor-1 and insulin-like growth factor binding protein-3 in patients with chronic kidney disease
This study examined the relationship between leptin, insulin-like growth factor-1 (IGF-1), IGF binding protein-3 (IGFBP-3) and insulin resistance in patients with chronic kidney disease (CKD). Levels of leptin, insulin, IGF-1, IGFBP-3 and common routine parameters were measured in 45 patients (23 males and 22 females) with CKD and 45 healthy controls matched for age, gender and body mass index. IGF-1 and IGFBP-3 levels were measured using a two-site immunoradiometric assay. Leptin levels were measured using an enzyme-linked immunosorbent assay. A homeostasis model assessment computer-solved model was used to assess insulin resistance (HOMA-IR). Levels of serum leptin, insulin, IGF-1, IGFBP-3 and HOMA-IR were significantly increased in patients with CKD compared with healthy subjects, whereas fasting blood glucose was not significantly different between the two groups. In patients with CKD, the serum leptin level was significantly correlated with IGF-1, IGFBP-3 and HOMA-IR. In conclusion, this study suggests that there is an interaction between leptin, IGF-1, IGFBP-3 and insulin resistance in patients with CKD
Relationship between Leptin, Insulin Resistance, Insulin-like Growth Factor-1 and Insulin-like Growth Factor Binding Protein-3 in Patients with Chronic Kidney Disease
This study examined the relationship between leptin, insulin-like growth factor-1 (IGF-1), IGF binding protein-3 (IGFBP-3) and insulin resistance in patients with chronic kidney disease (CKD). Levels of leptin, insulin, IGF-1, IGFBP-3 and common routine parameters were measured in 45 patients (23 males and 22 females) with CKD and 45 healthy controls matched for age, gender and body mass index. IGF-1 and IGFBP-3 levels were measured using a two-site immunoradiometric assay. Leptin levels were measured using an enzyme-linked immunosorbent assay. A homeostasis model assessment computer-solved model was used to assess insulin resistance (HOMA-IR). Levels of serum leptin, insulin, IGF-1, IGFBP-3 and HOMA-IR were significantly increased in patients with CKD compared with healthy subjects, whereas fasting blood glucose was not significantly different between the two groups. In patients with CKD, the serum leptin level was significantly correlated with IGF-1, IGFBP-3 and HOMA-IR. In conclusion, this study suggests that there is an interaction between leptin, IGF-1, IGFBP-3 and insulin resistance in patients with CKD
- …