PENGARUH FUNGSI AUDIT INTERNAL DAN KOMPETENSI AUDITOR INTERNAL TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh fungsi audit internal dan kompetensi auditor internal terhadap pendeteksian Fraudulent financial reporting  baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah auditor internal bank BUMN di Indonesia adapun teknik pemilihan sampel dengan menggunakan simple random sampling. Penelitian ini merupakan penelitian kuantitatif dengan teknik analisis regresi berganda. Hasil penelitian menunjukan bahwa Secara statistik fungsi audit internal dan kompetensi auditor internal berpengaruh positif siginifikan terhadap pendeteksian fraudulent financial reporting, survey pada bank BUMN di Indonesia baik secara parsial maupun simultan

IMPLIKASI KEBIJAKAN PENDIDIKAN AGAMA DALAM SURVEY KELUARGA SDGs (SUSTAINABLE DEVELOPMENT GOALS) DESA

Kajian ini mencermati implikasi kebijakan Pendidikan Agama Dalam Survey SDGS Desa khususnya dalam Survey Keluarga yang dilakukan oleh Kementerian Desa, Transmigrasi, dan Daerah Tertinggal. Kebijakan pendidikan agama antara Undang-Undang Nomor 18 Tahun 2019 tentang Pesantren dengan Peraturan Pemerintah Nomor 55 Tahun 2007 tentang Pendidikan Agama dan Pendidikan Keagamaan, yang secara bersamaan digunakan sebagai landasan dalam pendidikan agama, berimplikasi pada Survey SDGs Desa pada kuesioner survey keluarga. Dimana pada daftar pertanyaan P421 pada point tujuh, delapan, dan sembilan mengindikasikan terjadinya diskriminasi dan ketidakadilan, dan menjadikan perolehan data yang sumir dalam memetakan lokasi lembaga pendidikan agama.&nbsp

Epidemiology of school injuries in Malaysia

The objective is to study the characteristics of school injuries in terms of age, sex, ethnicity., specific location, time of injury, body parts involved, mechanisms of injury, circumstances and outcome and to identify the physical and mechanical factors involved in injury. This is a descriptive study conducted over a period of three months from 1 June 1996 to 31 August 1996 with the exception of Sarawak, which collected data from 1 August to 31 October 1996. Morbidity and mortality data involving injuries occurring at schools were collected from all patients who sought treatment at government hospitals and clinics in Malaysia with the exception of Perlis. Data were collected using questionnaire and analyzed using Epid Info Programme. There were 1,846 school injuries and of which six were fatal. Majority that is 69.5% of school injuries occurred outdoors. Males had higher incidence of both indoor and outdoor injuries in all age groups. Both outdoor and indoor school injuries peaked during morning break (around 10 a. m ). Falls were the main event leading to injury both indoors (63.1%) and outdoors (43.2%) and in all age groups. Sharp objects or cutting instruments, floor and flooring surfaces were the products commonly identified that could contribute to both indoor and outdoor injuries. Playground surface were identified in 26.3% of outdoor school injuries. Head was the main body parts injured followed by extremities. Majority of injuries were accidental but three out of six deaths were due to homicide. Prevention strategies should be targeted towards prevention of falls

FILSAFAT PENDIDIKAN ISLAM DALAM TRADISI SASAK

Sasaran filsafat Pendidikan Islam dalam membentuk kesadaran secara komprehensif tidak saja bersumber dari Al-Quran dan Hadis namun juga harus mempertimbangkan “hal luar” yang sifat dan bentukannya telah mengakar dalam mainstream individu. Hal luar tersebut dapat berupa tradisi yang mengandung nilai-nilai universal. Tradisi Sasak, dalam cakupannya yang luas telah mereposisi dirinya untuk terserap ke pelbagai ranah yang dapat pula dijadikan sebagai pijakan awal dan acuan dalam pendidikan Islam dengan sistem maliq dan merang-nya. Kata Kunci: Filsafat, Pendidikan, Tradisi, Sasa

Pekerja Anak dan Solusi dari Sudut Pandang Syariat

The emergence of child labor for various reasons, such as economic, motivation and cultural influences. In addition, children choose, are asked, even to work with classical reasons such as addressing the problem of poverty, the encouragement of the family itself and the environmental influences that have made the children choose to work. The impact of working at an early age greatly endangers the development of children. Dangerous things that could arise and should be accepted children who work together with health, safety, moral and psychological development of children. Because working with long working hours, and low wages, and frequent exploitation because children do not have the opportunity to enjoy education, affection from parents, and playing to enjoy childhood. The concept of maqashid al-Shari'ah is handed down from five things: the strengthening of the religion (ad-din) of the child, the soul (an-naf), the child of reason (al-aql), the offspring (an-nas) malls) for children. If we are especially Muslims back on these five things, then pekeja children of course with many things will be reduced, even abolished. Although child labor can help the family, for the sake of survival, this must continue to remember madaratnya greater than maslahatnya

Pengaruh Rebranding, Kualitas Layanan, Dan Produk Terhadap Keputusan Menjadi Nasabah Bank J Trust Di Surabaya

Growth in the banking industry that is rapidly causing competition is getting tougher. It takes more trust from the public. Rebranding an option to change the image of the past to the future that could affect the decision to open an account at Bank A Trust Surabaya. In addition to the quality of service is expected to influence the outcome of the opening of customer accounts at Bank A Trust Surabaya. And supported products needed by society through the facilities of the transaction in Bank A trust Surabaya. Research on the effect of rebranding, quality of service, products and J Trust Bank in Singapore is expected to determine the extent of the response of the customers or the public about the J Trust Bank which was formerly Bank Century. This study is intended as a stimulus to the customer's decision to J Trust Bank in the extent to which variables contributed the biggest. This study attempts to explain the influence of rebranding, Quality of Service, and Product Results of the Bank's customers in J Trust Surabaya either partially or simultaneously. The population in this study is J Trust Bank Surabaya and sampling carried out by accidental sampling where the sampling is done by coincidence and not planned or determined in advance. The sample used in this study were 75 respondents. Data analysis tool used in this research is multiple linear regression analysis and a questionnaire as a tool for data collection respondents. Based on the adjusted R2 is equal to 0.650 means Rebranding, Quality Services and Products have an effect on a customer's decision in J Trust Bank Surabaya by 65% while the remaining 35% is influenced by other variables outside the research. The results showed that there was simultaneously the rebranding, the quality of services and products to customers in the decision J Trust Bank Surabaya. The results showed that the variable product is the most influential variable on the customer's decision to J Trust Bank in Surabaya. Keywords: Rebranding, Quality of Service, Product, The decision to become customer

Pemberdayaan Berbasis Syariah untuk Perempuan di Pedesaan Melalui Model Pemberdayaan Grassroots Microfinance Shariah

Women have an important role in national development. One way to make room for women in the national development process is by provide a space for them to be more empowered. With the empowerment of women, especially women in the countryside, hopefully they can be more productive, have the courage to take risks in business,self-sustainability, because women will tend to be more independent if they have income and economic activity. Women as part of society should be able to help themselves in different ways, especially with regard to their survival.This paper discusses the model of Grassroots Islamic Microfinance which is a model of Islamic-based financing institution forpoor families but productive especially for women in the countryside who does nothave an opportunity to obtain financing support from commercial microfinance such as banks. This model is an effort to encourage, provide access for women on countryside especially on capitalization, so that they can be more productive and independent in an effort to prosper themselves, their families and the general public

KRITIK NALAR AL-GHAZALI DALAM SENGKARUT FILSAFAT ISLAM

Di kalangan pemikir rasional, al-Ghazali acapkali dipandang sebagai titik tonggak serangkaian persepsi anti-filsafat dari sepanjang pertengahan sejarah filsafat Islam hingga kini, yang dikatakan berakibat pada kemunduran umat Islam karena menyingkirkan kerja rasional filsafat dan mendulum tasawuf menjadi satu-satunya solusi. Sebenarnya, jika dicermati secara obyektif predikat tersebut tidaklah sepenuhnya benar, sebab gagasan-gagasan al-Ghazali selalu rasional dan konstruktif baik yang terkait dengan kritiknya terhadap filosof maupun aneka karya lainnya. Dalam tulisan ini, akan diketengahkan kerja-kerja rasional al-Ghazali dalam mengkritik filsafat Islam, terutama sengkarut tiga persoalan inti pertentangan antara al-Ghazali dengan dua simbol filosof Islam, al-Farabi dan Ibn Sina.Kata Kunci : Kritik nalar, al-Ghazali, filsafa

Pemberdayaan Masyarakat Pascakonflik Berbasis Meunasah

Provinsi Aceh, Indonesia yang dilanda konflik sejak tahun 1973 dan berakhir pada tahun 2005 ditandai dengan penandatanganan nota kesepahaman Memorandum of Understanding (MoU) di kota Helsinki, Finlandia. Selama konflik berlangsung di Aceh, sendi kehidupan telah berubah, keamanan tak menentu, kemiskinan merajalela, sehingga untuk memperoleh kehidupan yang aman, damai, tentram dan sejahtera, terasa tidak mungkin untuk diraih. Bencana Tsunami pada 26 Desember 2004 semakin memperparah kehidupan masyarakat, baik dalam bidang sosial-budaya, ekonomi maupun politik. Sehingga tingkat kesejahteraan masyarakat semakin menurun, yang ditandai dengan kemiskinan dan ketidakberdayaan. Penelitian ini bertujuan untuk melihat pemberdayaan masyarakat pascakonflik di gampong Data Makmur, Blang Bintang-Aceh Besar berbasis meunasah, yang sangat relevan dalam mencari tahu sejauh mana efektivitas pemberdayaan masyarakat di Gampong Data Makmur pascakonflik. Metode penelitian penelitian yang digunakan adalah “kualitatif naturalistik”. Penelitian ini menggunakan pendekatan historis, dan sosiologis-antropologis. Untuk memperoleh data, penulis terlibat langsung di lapangan melalui observasi, wawancara dan dokumentasi. Temuan dalam penelitian ini adalah pemberdayaan masyarakat pascakonflik di gampong Data Makmur tidak berjalan dengan baik sebagaimana yang diharapkan.Kata kunci: Pemberdayaan Masyarakat, Konflik, Gampong dan Meunasah