scholarly journals The Role of Mosque to Avoid Violent Extremism: A Comparative Study of Eastern and Western Countries

2021 ◽  
Vol 9 (3) ◽  
pp. 187-196
Author(s):  
Muhammad Ammad-ul-Haque
Keyword(s):  
New York ◽  
Comparative Study ◽  
Internal Control ◽  
Action Plan ◽  
Secondary Data ◽  
Western Countries ◽  
Violent Extremism ◽  
Relevant Situation ◽  
Western Side

The present project aims to conduct a comparative study between Eastern and Western countries on the role of mosques to avoid violent extremism in society analyzing their functioning. The purposes of the study are to explore the link between mosques and extremism and to draw a policy outline to avoid violent extremism. This is a qualitative study including formal and informal interviews, observations, and secondary data. Theoretically, the concept of Avoid Violent Extremism has been described in the light of a theory, Iannaccone and Berman’s (2006) Religious Extremism, and traced the relevant situation in the Pakistani context. Lahore, Karachi, Peshawar, and Quetta are the target cities from the Eastern side while Ottawa, New York, Paris, and London are from the Western side. This study reveals that sectarianism is deeply rooted in Pakistani mosques, variety in internal control systems, and lack of administerial regulations. In Western countries, there is scope for the training of Imams with the administerial checks on the performance of mosques and Imams, and promoting nationalism.  This project outlines a Nation Action Plan to incorporate the role of mosques in the welfare of the country and to avoid violent extremism and promote community resilience.

scholarly journals The Impact of Family Ownership on Quality and Disclosure of Internal Control in Pakistan

2021 ◽  
Vol 13 (16) ◽  
pp. 8755
Author(s):  
Imran Abbas Jadoon ◽  
Umara Noreen ◽  
Usman Ayub ◽  
Muhammad Tahir ◽  
Naima Shahzadi
Keyword(s):  
Internal Control ◽  
Multivariate Regression ◽  
Negative Impact ◽  
Secondary Data ◽  
Internal Controls ◽  
Control Environment ◽  
Minority Shareholders ◽  
Control Quality ◽  
The Impact

The role of family owners in the internal control environment is characterized by contradictory theoretical arguments i.e., entrenchment and alignment behavior. Therefore, the objective of this study is to investigate the behavior exhibited by family owners concerning the internal control environment in an underdeveloped regulatory setting. The study collected both primary and secondary data to use a multivariate regression research design to investigate the impact of family owners and CEOs on the internal control quality and disclosure of enterprises. The results of the current study demonstrated that family owners and family CEO have a negative impact on the internal control quality and disclosure, which validates the entrenchment behavior exhibited by family owners in the Pakistani setting. The results of the current study imply that policymakers should promote strict policy initiatives regarding the effectiveness of internal controls and their reporting so that companies are compelled to have better engagement in internal control practices for the protection of minority shareholders.

scholarly journals Role of Internal Audit in Collectibility of Account Receivable in Drinking Water Company Tirta Pakuan Bogor City

2019 ◽  
Author(s):  
Kevin Budiman Suhardji ◽  
Iriyadi
Keyword(s):  
Drinking Water ◽  
Internal Control ◽  
Internal Audit ◽  
Secondary Data ◽  
Control Unit ◽  
Primary Data ◽  
Study Approach ◽  
Descriptive Research ◽  
Water Company

This study dicusses the roles of Internal Audit in collectibility of account receivable in Drinking Water Company Tirta Pakuan Bogor City. Since the growth and complexity in management of Drinking Water Company Tirta Pakuan Bogor City, each Drinking Water Company Tirta Pakuan Bogor City divisons hace commitment to fulfill their roles according to regulation. Drinking Water Company Tirta Pakuan Bogor City Director are elected by Bogor’s Mayor to run the business. Drinking Water Company Tirta Pakuan Bogor City Internal Audit help the company in achieving its objectives.The author us descriptive research method and case study approach. The data used are the primary data through interviews (Sub Sections of Accountancy, Sub Sections of Connection and Sealing, and Internal Control Unit) and secondary data from corporate documents. Based on research that has been done, it can be concluded that the role of Internal Audit in collectibilty of account receivable have been executed well.Key words :Internal Audit, Collectibilty of Account Receivable

Understanding the Role of Asian Food in Western Countries

2020 ◽  
Vol 20 (1) ◽  
pp. 27-34
Author(s):  
Francesc Fusté-Forné
Keyword(s):  
New York ◽  
Food Habits ◽  
Food Culture ◽  
Street Food ◽  
Western Countries ◽  
The City

For centuries the migration of Asians to Western countries has resulted in their acquisition of the Eastern culinary heritage. Consequently, Asian products and dishes now play a huge role in Western food habits. This is particularly applicable to street food culture, which is a pathway for culinary globalization. This article aims to explore how Asian produce is represented in Western urban food landscapes. To achieve this the study has been based on the observation of a street food event in the city of New York.

scholarly journals EFEKTIVITAS PENGENDALIAN INTERNAL, AUDIT INTERNAL, KARAKTERISTIK INSTANSI DAN KASUS KORUPSI (STUDI EMPIRIS DI KEMENTERIAN/ LEMBAGA)

2016 ◽  
Vol 2 (1) ◽  
pp. 27
Author(s):  
Nurhasanah Nurhasanah
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Secondary Data ◽  
Internal Controls ◽  
Audit Report ◽  
Internal Auditors ◽  
Control Effectiveness ◽  
Work Units ◽  
Positive Effect

ABSTRAKPenelitian ini meneliti pengaruh antara efektivitas pengendalian internal, peran audit internal, tingka kewenangan audit internal, ukuran audit internal, ukuran dan kompleksitas instansi terhadap korupsi di kementerian/lembaga di Indonesia. Efektivitas pengendalian internal dilihat dari jumlah temuan pengendalian internal yang ada di laporan hasil pemeriksaan BPK, sedangkan peran pengawas pengendalian internal dalam suatu instansi dilakukan oleh audit internal diproksikan dengan jumlah temuan ketidakpatuhan dalam peraturan perundang-undangan hasil pemeriksaan BPK. Karakteristik instansi dilihat dari ukuran dan kompleksitas kementerian/lembaga. Variabel dependen yaitu korupsi pada kementerian/lembaga dilihat dari jumlah kasus korupsi pada kementerian/lembaga pada tahun 2012-2014. Penelitian ini menggunakan data sekunder dengan sampel 249 kementerian dan lembaga di Indonesia. Hasil penelitian menunjukkan bahwa efektivitas pengendalian internal, tingkat kewenangan audit internal berupa struktur organisasi audit internal setingkat eselon I berpengaruh dalam menurunkan kasus korupsi. Total anggaran (dalam Rupiah) berpengaruh positif terhadap kasus korupsi. Sedangkan jumlah temuan ketidakpatuhan dalam peraturan perundang-undangan hasil pemeriksaan BPK, jumlah auditor internal dan jumlah satuan kerja pada kementerian/lembaga tidak mempengaruhi korupsi.KATA KUNCI : korupsi, pengendalian internal, peran audit internal, ukuran kementerian/lembaga, kompleksitas kementerian/lembaga. ABSTRACTThis study investigates the effect of internal control effectiveness, the role of internal audit, internal audit authority level, the size of the internal audit, the size and complexity of the institution against corruption in the ministries/agencies in Indonesia. Effectiveness of internal controls seen from the number of internal control findings in the audit report of BPK, while the role of internal audit in an agency's internal control conducted by proxy with the number of findings of noncompliance in the audit report of BPK. The characteristics of institution seen from size and complexity of ministries/ agencies. The dependent variable is the corruption in the ministries/ agencies seen from the number of cases of corruption in the ministries/agencies in 2012-2014. This study used secondary data with samples of 249 ministries and agencies in Indonesia. The results show that the effectiveness of internal control, internal audit authority level form the organizational structure of the internal audit echelon I effect in reducing corruption. Total budget (in Rupiah) has positive effect on corruption. While the number of findings of non-compliance in the audit report of BPK, the number of internal auditors and the number of work units in ministries/agencies does not affect corruption.KEYWORDS : corruption, internal control, internal audit’s role, thesize of the ministries/agencies, the complexity of the ministries/agencies

scholarly journals Improving Justice and Security in Indonesia: The Role of Australia-Indonesia Partnership for Justice (AIPJ2)

Global Focus ◽  
2021 ◽  
Vol 1 (2) ◽  
pp. 103-116
Author(s):  
Rizki Rahmadhani ◽  
Badrus Sholeh
Keyword(s):  
Civil Society ◽  
International Organizations ◽  
Secondary Data ◽  
Civil Society Organizations ◽  
Social Injustice ◽  
Related Literature ◽  
Government Institutions ◽  
Violent Extremism ◽  
Second Period

Located in a strategic area consisting of various ethnicities and religions, Indonesia is vulnerable to transnational crimes and violent extremism. Furthermore, this also creates social injustice, where groups are marginalized. Therefore, Indonesia continues to strive to improve justice and security for its citizens by increasing cooperation with other countries or international organizations. This article explains how Indonesia-Australia cooperation's role in maintaining justice and security in Indonesia through the second period of the Australia- Indonesia Partnership for Justice (AIPJ2). The author will use qualitative methods and use secondary data, where data will be collected from previous studies and related literature. This research shows that AIPJ2, through its support and programs to several Civil Society Organizations and government institutions, has contributed to positive changes in Indonesia's justice and security sectors, even though these changes were done gradually and faced challenges.

scholarly journals PERAN SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT DALAM MEMINIMALISASI NON PERFORMING LOAN PADA PT BANK MITRANIAGA, Tbk

2015 ◽  
Vol 1 (2) ◽  
pp. 1-11
Author(s):  
Retno Martanti Endah Lestari ◽  
Masruroh Masruroh
Keyword(s):  
Control System ◽  
Internal Control ◽  
Secondary Data ◽  
Primary Data ◽  
Internal Control System ◽  
Negative Effect ◽  
Value Determination ◽  
Quantitative Descriptive ◽  
The One

The one of the main business of banks is give a credit that generate revenue for the company, but on the other hand lending has risks. The risk is the emergence of NPL (Non Performing Loan) or often referred to as bad credit. The higher non-performing loans of a banking company will affect the health of banks. It required a system of internal control lending is effectively enforced in order to assist the company in order to minimize the Non-performing Loan. This study is to explain the role of the internal control system of credit in minimizing non-performing loans at PT Bank Mitraniaga, Tbk. by using primary data and secondary data. The analytical method that used is a qualitative and quantitative descriptive statistics. These results indicate that the correlation analysis values obtained significant correlation of -0.844 and 0.000, it could mean that the internal control system of crediting a significant negative effect on non-performing loans at 5% degree of confidence. Koefisisen Value Determination (Kd) of 71.3% means that the role of the internal control system of credit to non-performing loans amount to 71.3%, while the remaining amount 28.7% is explained or influenced by other factors that not examined such as external factors, customer internal factors, and factors of business failure.Keywords: Internal Control Systems of Credit and Non Performing Loan.

The power of norms to sway fused group members

2018 ◽  
Vol 41 ◽  
Author(s):  
Winnifred R. Louis ◽  
Craig McGarty ◽  
Emma F. Thomas ◽  
Catherine E. Amiot ◽  
Fathali M. Moghaddam
Keyword(s):  
Evolutionary Anthropology ◽  
Normative Systems ◽  
Violent Extremism ◽  
Identity Fusion ◽  
Group Members

AbstractWhitehouse adapts insights from evolutionary anthropology to interpret extreme self-sacrifice through the concept of identity fusion. The model neglects the role of normative systems in shaping behaviors, especially in relation to violent extremism. In peaceful groups, increasing fusion will actually decrease extremism. Groups collectively appraise threats and opportunities, actively debate action options, and rarely choose violence toward self or others.

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