SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS

The purpose of this study to know literacy and Islamic accounting applications against fraud prevention in financial reporting in Islamic Financial Institutions and to apply Islamic values to accountants or auditors in order to prevent fraud in financial reports that often occur. Fraud detection is essential to increasing the value of auditing, but there are many problems that can hinder the implementation of proper detection. Based on a review of various studies that have been carried out, the Sharia accounting application is good, which implements a profit sharing system (avoids usury), there is also a separation of financial reporting for each contract, separation of reporting zakat, infaq and shadaqah reporting. In detecting fraud prevention, there are four factors that can prevent fraud in financial reporting identified through this study. First, the auditing standards are insufficient to support proper detection. Second, the characteristics of the occurrence of fraud make it difficult to detect fraud. Third, there is a lack of knowledge of Islamic values in the Sharia accounting application so that fraud does not occur, and the fourth is that there must be awareness that financial statement analysis is not only responsibility for the company, interested parties and decision-holders, but also accountability. who will be accountable in the hereafter, if fraud occurs, then they must be prepared to bear their sins in the hereafter.

THE FRAME OF SHARIA ECONOMIC ON PAYLATER PAYMENT SYSTEM

This study aims to investigate the payment system mechanism in Paylater in Shopee e-commerce, as well as to find out the contract used in the payment system and to review the system in the frame of Islamic law. This research was prompted upon a loan system namely Paylater provided by Shopee e-commerce, one of the biggest markerplaces in Indonesia, which offers loans with installment system. The method used in this research was a field research method. In this study, the researchers gathered data by themselves. The data was obtained from the application regarding public knowledge of Paylater Shoppe payments. The results showed that the payment system mechanism is relatively easy to follow since the application provides simple and practical instructions. Meanwhile, the contract used in Paylater payments is bai 'as-salam, where there are still similarities and differences that still need to be studied. In conclusion, in a review of Islamic law the Paylater system is categorized as usury and gharar

THE EFFECT OF HALAL AWARENESS AND FOOD INGREDIENTS ON CONSUMER INTERESTS OF CULINARY SEAFOOD BEACH TOURISM

This study aims to determine (1). The effect of halal awareness on consumer buying interest in coastal tourism seafood culinary SMEs. (2). The influence of foodstuffs on consumer buying interest in coastal tourism seafood culinary SMEs. And (3). The influence of halal awareness and foodstuffs on consumer buying interest in coastal tourism seafood culinary SMEs. The object of this research is the culinary consumers of Seafood Kedaikita in Gope beach. The research method used is a quantitative method. The data collection method used a questionnaire. Data were analyzed using multiple linear regression method. The results of this study indicate that (1). Halal awareness affects the buying interest of consumers of beach tourism culinary SMEs. Shown by the value of t is greater than t table (6,851 1. 668) and the significance value is smaller than the alpha value (0.000 0.05) (2). Foodstuffs affect consumer buying interest in coastal tourism culinary SMEs. Shown by the value of t count greater than t table (5.784 1.668) and the significance value is smaller than the alpha value (0.000 0.05). (3). Halal awareness and food ingredients have a positive and significant effect on the purchase interest of consumers of coastal tourism culinary SMEs. Shown by the value of F count greater than F table (32,930 3.12) and the significance value is smaller than the alpha value (0.000 0.05) 0.05). (3). Halal awareness and food ingredients have a positive and significant effect on the purchase interest of consumers of coastal tourism culinary SMEs. Shown by the value of F count greater than F table (32,930 3.12) and the significance value is smaller than the alpha value (0.000 0.05) 0.05). (3). Halal awareness and foodstuffs have a positive and significant effect on the purchase interest of consumers of coastal tourism culinary SMEs. Shown by the value of F count greater than F table (32,930 3.12) and the significance value is smaller than the alpha value (0.000 0.05)

SUKUK WAQF FOR THE DEVELOPMENT OF ISLAMIC EDUCATIONAL INSTITUTIONS

Education becomes an urgency in improving the quality of human life. Improving the quality of education is one of the goals of maqashid shariah, waqf as the property of the people whose benefits are intended for the continuity of the benefit of the people becomes one of the potential to be associated as a source of provision of educational institutions to improve the quality of human resources, considering that man is the caliph fil ardl and as an agent of change. The purpose of this study will explain about sukuk waqf in the development of Islamic education. In this study, the authors used qualitative research types using descriptive analysis. Information and data obtained from various sources from related aspects related to research issues with the source of books, journals, or other sources relevant to the discussion with the aim to reach conclusions about the benefit of sukuk waqf in the development of Islamic educational institutions. Waqf and sukuk integrated will be two phenomenal financial instruments by combining modern schemes of waqf asset development with securities that produce sukuk waqf. In integrating sukuk wakaf, educational institutions can use innovative product waqf models by using sukuk issued by waqf institutions as nadzir, as well as istitusi as third parties. This paper is limited by the scope of discussions related to waqf and Islamic educational institutions, as well as sukuk waqf that can be used as one of the innovations in the development of waqf assets in educational institutions. This research is expected to be used by practitioners of waqf, wakif, nazir, to be used as material in the management and development of productive waqf, especially in Islamic educational institutions.

ZAKAT COMMUNITY DEVELOPMENT AS THE KEY OF PRESSING POVERTY NUMBERS IN BANYUASIN REGENCY, SOUTH SUMATERA (MAQASHID SYARIAH APPROACH)

This research aimed to analize how the effectivity of the zakat on South Sumatra to the mustahik zakat community development throught Maqashid Syariah approachment, the method used in this research was mixed methodology by using data analize inquiries closed which was distributed to respondent with five alternative answers. The result of this research was concluded that, from ZCD program established by BAZNAS indeed having great contribution to evelate prosperity and detract poverty number in Banyuasin has not significant yet, this is because of lack of technics supervision and guidance from BAZNAS side in realizing the program. Meanwhile, through Maqashid Syariah approachment indeed there was an alteration however it is not significant yet, because Teluk Payo society still prioritize how do a living than worhisp regularly.

IMPLEMENTATION OF GREEN SUPPLY CHAIN MANAGEMENT IN HALAL SUPPLY CHAIN MANAGEMENT - A CONCEPTUAL MODEL

Industrial estates are usually reflected in the existence of a certain standardization. The green industrial area was born with Green Supply Chain Management. The halal industry gave birth to Halal supply chain management. So far, there has not been an application of an environmentally friendly concept in the halal industrial area that applies the concept of Halal supply chain management. The concept of Halal supply chain management should complement the existing concepts. This is what the researchers then found a middle way to do by continuing to carry out Halal Supply Chain Management which is also environmentally friendly. This research is a literature study by examining the quality of the study, the process of collecting and sorting data according to the intended object, data analysis, interpretation of the results, and recommendations of the research results. The results of the analysis show that Halal is reflected in Halal Supply Chain Management, while Green Supply Chain Management reflects “thoyyībān” (good) in the environment. The two concepts basically become one unit in "hālalān thoyyībān". So that the results of research with the implementation of environmentally friendly concepts in the supply chain of the halal industry have an additional positive impact in three aspects, namely. Financial, Environmental, and Social

EVALUATION OF DUAL BANKING SYSTEM IN BANKING IN INDONESIA

Evaluation of Dual Banking System in Indonesia. Dual Banking System is the application of two banking systems in one banking institution, namely conventional banking and Islamic banking. Indonesia can optimize the dual banking system through strength share and weakness cover, namely Islamic banks are generally superior in terms of a more stable system in the face of market changes but have deficiencies in infrastructure, whereas conventional banks have large market and capital access and more infrastructure complete, but very vulnerable to crises due to the negative factors of economic integration which are already very strong. The superiority of the dual banking system concept is seen in two separate systems that operationally do not affect each other, but have one common goal, namely financial stability that supports economic growth. So, to achieve this goal the two systems can work together in external factors such as access to capital, infrastructure, supervision or clearing systems that can help interbank liquidity.

ENCOURAGE PEOPLE’S INTEREST TO DO CASH WAQF

This study aims to identify the community interest to cash waqf. The population of this study are people living in Jabodetabek area. Variables used in this study include knowledge, understanding, awareness and promotion of community interest to cash waqf. Simple Random Sampling is the sampling method in this research and regression with ordinary least squared approach become its analysis method. The results show that knowledge and understanding do not have an influence on the community interest to doo cash waqf, while the awareness and promotion variables affect the community interest to do cash waqf.

THE RELATIONS BETWEEN FISCAL AND MONETARY POLICY IN STATE BUDGET MANAGEMENT IN INDONESIA ACCORDING TO ABU UBAID AL QASIM BIN SALAM

The study aim to analyze fiscal and monetary policy in the management of indonesia's state budget according to Abu Ubaid Al-Qasim. This research takes the form of a historical figure, namely historical research on one of the lives of a person that includes ideas, thoughts, as well as influential things in the formation of his thoughts. Thus the method used in this study is the library (research Library) with the object of research is Abu Ubaid Al-Qasim about his thoughts on the economic development of Islam, which is analyzed from his work al-Amwal. To obtain data through In this research, the primary data collection is carried out by anlyzing journal, and some books which reevan to this research. The result of this study is that fiscal and monter policy that runs in Indoensia in managing the State Budget is considered not to be running effectively and has not been able to solve the problem of the State because the system used contains usury. Thus, the mechanism of conformity according to Islam from abuubaid's view brings the right solution that the instrument is like zakat, jizyah, khumus, kharaj into a very effective management instrument of state budget and finance because the proper allocation according to the needs of the State and does not contain usury. Research Limitations of this research is limited by examining how fiscal and monetary policy in managing finance and state budget according to Abu Ubaid Al-Qasim in his Book al-Amwal by looking at the phenomena of financial management centered in BaitulMaal during the time of Prophet Muhammad and his caliphs.

COMPARISON OF THE IMPLEMENTATION OF MAQASHID SHARIA IN CERTIFIED SHARIA HOTELS AND UNCERTIFIED SHARIA HOTELS (STUDY ON SHARIA HOTELS IN INDONESIA)

The performance of Islamic entities does not only consist of aspects of financial performance (economic performance), but also views from the aspect of sharia as a characteristic that distinguishes it from conventional entities. The purpose of sharia is revealed in the form of maqashid sharia which must be applied in all aspects of life. Therefore, the maqashid sharia approach can be an alternative choice for assessing the performance of a sharia-based entity. In addition, another requirement for Islamic entities is to disclose Islamic Social Reporting (ISR), in which there are 43 items that are characteristic of Islamic entities that must be disclosed in the financial statements of Islamic entities as a form of accountability for Islamic entities. This research uses a qualitative approach by means of case studies based on the interpretive paradigm in order to capture the performance of Islamic hotels using the maqashid sharia approach, and to see whether the elements in Islamic Social Reporting already exist in Islamic hotels. Based on the results of a survey of sharia hotels in Indonesia, both those that have been certified as sharia hotels, hotels that have halal certification for their restaurants, and hotels that claim to be sharia hotels. The conclusion is that certified sharia hotels have been proven to have implemented and maintained sharia values in their hotel operations, although there were some insignificant violations. The implementation of sharia values is not only applied by sharia hotels that have been certified as sharia hotels. The new sharia hotels apply the halal concept, either claiming to be a sharia hotel in the name of the hotel or not mentioning the word sharia in the hotel name. In fact, there were almost perfect implementations in several Islamic hotels that were not yet certified as sharia hotels. It's just that for 2-star hotels and below that claim to be sharia hotels, the implementation of sharia values is only limited by not accepting guests who are not legal spouses, and not providing liquor.