THE THOUGHT OF ABU YA’LA CONCERNING FINANCIAL SUPERVISION (STUDY ON THE BOOK OF AL-AHKĀM AL-SULṬĀNIYYAH)

This study aims to find out the thought of Abu Ya'la concerning public finance supervision according to Islamic law in the book of al-Aḥkām al-Sulṭāniyyah. This research is qualitative descriptive research with library research method and juridical-philosophical approach. The results showed that construction of Abu Ya'la's thought on public finance supervision was included in the system of hisbah, i.e. the system of the indication and the possibility to involve two parties; (1) an independent institution created by the government to supervise the financial management of the state, whether structural in the state institutions or independent purely and non-structural; (2) other parties involved in this efforts is society, so that the entire community of people are kindly participated in the oversight efforts. In Abu Ya'la's perspective, a Hisbah institution is not a pro justicia institution that does not have the right to impose criminal or civil sanctions, but has the right to listen to public complaints about the deviation of the state's financial management and cooperate with law enforcement agencies making claims.

THE SETTLEMENT OF SHARIA ECONOMIC DISPUTES IN INDONESIAN ISLAMIC CLASSIC TRADITIONS AND POSITIVE LAW

Using a qualitative method with a sociological-normative approach, it was found that today's rapid development has caused various kinds of disputes. In this article, the author discusses sharia economic disputes and their resolution in the Islamic tradition and positive law in Indonesia to understand the problems of economic disputes and their resolution so that they can become knowledge and guidelines in conducting business transactions. The results of the discussion that the author obtained, namely sharia economic disputes, are disputes that occur in muammalah activities. This occurs in banking, non-banking, capital market, as well as the economy as a whole due to several factors such as default, tadlis, taghrir, or other things that can harm the rights of others. Settlement of disputes in Islamic law, namely sulh and tahkim. As for the applicable law in Indonesia, namely peace both by litigation and non-litigation, ADR, and arbitration includes BANI, BASYARNAS and other arbitration institutions. In this case, the authors conclude that every community that will conduct business transactions requires the principle of prudence and there have been many legal attempts by the government in resolving these disputes.

FACTORS AFFECTING AUDIT DELAY IN BANKING COMPANIES IN INDONESIA

This study aims to determine the factors that cause audit delay in banking companies listed on the Indonesia Stock Exchange. The variable that distinguishes this research from the others is the audit committee variable as a new indicator. Overall, there are 5 assessment indicators in this study consisting of firm size variable, company profit/loss variable, auditor opinion variable, audit committee variable, and KAP size variable. The population consists of banking companies in Indonesia that are listed on the Indonesia Stock Exchange with a sample of 30 companies with a sampling technique of purposive sampling. The analysis used in this study is multiple linear regression analysis, which is in the form of panel data. This study indicates that the variables of KAP size and company profit/loss have a significant effect on audit delay. While the variables of the audit committee, auditor's opinion, and firm size have no significant effect on audit delay.

SUKUK RATING AND FINANCIAL RATIO IN ISLAMIC BANKS

The sukuk rating in capital market world is important because it will be considered by investors in determining investment decisions, on the other hand, that the rating will provide relevant information regarding the companies that issue sukuk, which will be in accordance with the main purpose of the sukuk rating, namely reducing the information asymmetry of issuers and investors purpose of this study is to discuss the effect of profitability ratios, liquidity ratios, leverage and productivity ratios on sukuk ratings in Islamic banking institutions issuing sukuk. By using purposive sampling from 14 Islamic banking institutions, 6 Islamic bank institutions were obtained as research samples in the 2015-2019 period, which were analyzed using multiple linear regression showing that only the productivity variable had a significant and positive influence on the rating of sukuk in Islamic banking institutions, although, with a positive coefficient, profitability does not have a significant effect on the sukuk rating, while the liquidity and leverage variables do not have a significant effect and form a negative relationship pattern on the sukuk rating in Indonesian Islamic banking institutions that issue sukuk.

TOURIST ATTRACTIONS AND SERVICESCAPE AS EFFORTS TO INCREASE VISITING INTEREST ON HALAL TOURISM IN BIMA CITY

The natural and cultural wealth is a potential asset for tourism in Indonesia. The combination of tourist attractions and supporting facilities is a special advantage for tourists. The purpose of this study was to determine and partially analyze the influence of tourist attractions as an effort to increase visiting interest and servicescape as an effort to increase visiting interest and simultaneously tourist attractions and servicescapes in increasing tourist interest in visiting the concept of halal tourism in Bima City. The number of samples is 100 respondents with purposive sampling through a questionnaire with a Likert scale. Collecting data using questionnaires, observation, and literature study. Testing the data using SPSS (Statistical Package for the Social Sciences) version 20.0. Data analysis used multiple linear regression t-test, F test is carried out. The results show that tourist attractions have an effect as an effort to increase interest in visiting and servicescape has an effect as an effort to increase interest in visiting and simultaneously tourist attractions and servicescape have an effect together as an effort to increase interest in visiting halal tourism in Bima City

ZAKAT AS A SOLUTION FOR PUBLIC ECONOMIC RECOVERY IN THE ERA OF COVID-19

This article aims to describe the economic situation in the covid 19 pandemic era and analyze the function of zakat in restoring the society economy during the Covid-19 pandemic. The method used in this research was a literature study. The data collection techniques were carried out in two ways comprised primary and secondary data. The data analysis was content analysis. The results showed that zakat served as a manifestation of human solidarity, which means that the rich are required to spend some of their wealth in the form of zakat, and distribute it to the needy, in this context how to see zakat function as a way to help economic recovery during the pandemic. So it can be concluded that with the distribution of zakat, such as Zakat Fitrah, Zakat Maal and professional Zakat, it can strengthen the solidarity and foster the relationship between human by helping the needs of people affected by Covid-19 and reduce the poverty during the pandemic that currently affects all people in the world, especially in Indonesia.

Internalisasi Goal Congruance untuk Pendeteksian Financial Statement Fraud Berbasis Behaviour Audit (Studi Kasus KAP Benny dan Rekan)

This research aims to reveal goal congruence for the financial statement fraud- based behavioral audit. financial statement fraud. The agency relationship theory is a contract between the auditor (agent) and the principal (principal). Agency relationships arise when one or more principals employ another person (agent) to provide a service and then delegate authority to decision making to the agent. This study was conducted at KAP Benny and colleagues using qualitative research using phenomenology approach using secondary data and primary data analyzed using interview and interview method using tools in the form of recorder and manuscript aid and tested its validity. The result of this research is shown by case from from 2015 to 2017. In 2015 there was 86.3% of cases, in 2016 there was 86.7% and down in 2017 by 3.68%. Auditors' perception of goal congruence can help in achieving the goal of information that is not synchronized with other information. For that in building a good goal congruence then we need to build the ethics of an auditor.

Distribution in Islamic Economic Perspective (Critics to Capitalist)

Distribution is one of the economic topics that is necessary to be discussed, mainly the distribution of wealth because it concerns the effort to achieve prosperity for all levels of society in a country through equitable distribution of wealth. In this article, we will discuss the concept of wealth distribution both from conventional perspective, which is based on capitalist ideology and from the perspective of Islamic economics. As the public understanding about capitalism, it is one of the economic comprehension carried by the Father of Economics "Adam Smith" which emphasizes the individual freedom in managing assets without government intervention. Capitalism has led to injustice and income inequality in the community, causing conflict and creating permanent poverty for the citizens of society. Islam refers the process of distribution of wealth following Islamic principles. Islam prevents the accumulation of wealth in certain small groups and promotes the distribution of wealth to all levels of society. This research is descriptive qualitative based on the study of literature such as books and other literature that are relevant to the problems considered by the author. The purpose of this study is to understand the concept of wealth distribution based on Islamic economic and capitalist economic perspectives. The result of this article concluded that the capitalist wealth distribution system should be replaced by the Islamic economic system that emphasizes the value of freedom as well as the behaviour of human based on religious teachings and the value of justice in ownership.

Komparasi Fee Based Income pada Bank Konvensional dan Bank Syariah di Indonesia (Studi Laporan Keuangan)

Fee-based income which is another operating income is proportional to the banking operational income. The elements of operating income included in the group fee based income are commission and provision income, income from foreign exchange or foreign exchange transactions and other operating income. This study aims to describe the comparison of the acquisition of fee-based income in conventional banks and Islamic banks by using secondary data in the form of financial reports in 2014-2015 which were analyzed for comparison using ananalysis intercompany basis through a descriptive quantitative approach. The results showed that the comparison of fee-based income in the conventional bank group was surpassed by Bank Mandiri, which was able to achieve the highest fee-based income compared to BRI and BNI in the 2014-2018 period. Whereas the sharia bank group was outperformed by Bank Syariah Mandiri with the highest fee-based income compared to BRIS and BNIS in the 2014-2018 period. The acquisition of fee-based income in the conventional bank group compared to Islamic banks was outperformed by Conventional Banks namely Bank Mandiri, which each year significantly won the fee-based income highest. Whereas in the proportion of fee-based income to operating income at conventional banks, Bank Mandiri was still in the first position with the highest proportion of 28.61%, followed by BNI in the second position and BRI in the third position. As for Islamic banks, the average proportion of fee-based income to operating income was also occupied by Bank Syariah Mandiri with a gain of 12.89%, followed by BRIS in the second position with 4.84% and the last BNIS of 3.71%.

Peranan Perusahaan Mebel Kayu terhadap Pembangunan Ekonomi Kabupaten Gorontalo

Pembangunan ekonomi diartikan sebagai serangkaian usaha dalam suatu perekonomian untuk mengembangkan kegiatan ekonominya sehingga infrastruktur lebih banyak tersedia, perusahaan semakin banyak dan semakin berkembang, taraf pendidikan semakin tinggi dan teknologi semakin meningkat. Sebagai implikasi dari perkembangan ini diharapkan kesempatan kerja semakin bertambah, tingkat pendapatan meningkat,dan kemakmuran masyarakat manjadi semakain meningkat.Salah satu kegiatan perusahaan yang sudah lama dikembangkan oleh pengusaha kecil di desa Luwoo yaitu perusahaan.mebel kayu, Tetapi dalam pengamatan tingkat kehidupan sosial dan ekonomi masyarakat desa Luwoo, belum seperti yang diharapkan sebagai desa dengan pertumbuhan ekonomi masyarakat yang lebih meningkat, tetapi pada kenyataannya masih banyak dijumpai masyarakat tingkat pengangguran dan pendapatannya rendah. Upaya untuk membangun masyarakat desa yaitu dengan menumbuh- kembangkan kegiatan-kegiatan usaha kecil pedesaan agar dapat mengatasi terjadi arus urbanisasi ke perkotaan karena masyarakat desa ingin mencari lapangan kerja dan sumber pendapatan. Hasil penelitian menunjukkan bahwa perusahaan mebel kayu di desa Luwoo dilakukan untuk mengerjakan berbagai macam produksi, dengan menggunakan tenaga kerja tetap dan tidak tetap. Pendapatan rata-rata berkisar Rp. 10.000,- sampai dengan Rp..30.000,- per hari. Dengan dilakukan uji keberartian kontingensi dan korelasi ganda menyatakan bahwa perusahaan mebel kayu yang menggunakan modal, teknologi dan bahan baku secara bersama-sama (simultan) berperan sangat signifikan terhadap pembangunan ekonomi khususnya pendapatan. Secara terpisah dilakukan uji keberartian kontingensi parsial ternyata modal yang digunakan perusahaan mebel kayu berperan sangat signifikan terhadap pembangunan ekonomi khusus pendapatan. Teknologi yang digunakan perusahaan mebel kayu berperan sangat tidak signifikan terhadap pembangunan ekonomi khusus pendapatan dan bahan baku yang digunakan perusahaan mebel kayu berperan sangat signifikan terhadap pembangunan ekonomi khusus pendapatan.