Ade Wirman Syafei
Department Of Accounting, Universitas Al Azhar Indonesia

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Analysis of the Effect of Sharia Compliance and Islamic Corporate Governance on Fraud in Islamic Banks in Indonesia 2017-2019 Hidayah Fazrin Milenia; Silvia Siska Pratiwi; Ade Wirman Syafei; Asri Noer Rahmi
Asia Pacific Fraud Journal Vol 6, No 2: Volume 6, No. 2nd Edition (July-December 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i2.214

Abstract

This study aims to analyze the factors that influence the occurrence of fraud in Islamic banks in Indonesia. Measurement of fraud in Islamic banks is based on the number of internal frauds that occur in the financial year. The population in this study is Islamic banks in Indonesia for the period 2017-2019. The sample is selected using purposive sampling method and the number of samples obtained is 24 samples. The data used in this study are secondary data in the form of financial reports and corporate governance reports. Data analysis is performed using classical assumption tests and regression analysis. The results of this study indicate that Islamic corporate governance has a significant effect on internal fraud in Islamic banks in Indonesia. Meanwhile, partially the profit sharing ratio and Islamic investment ratio do not have a significant effect on internal fraud in Islamic banks in Indonesia. Islamic banking must comply with accounting standards and Auditing Organizations for Islamic Financial Institutions (AAOIFI) to minimize fraud in operations.
Analisis Pengaruh Islamic Governance terhadap Pengungkapan ISR pada Bank Syariah di Indonesia Hidayah Fazrin Milenia; Ade Wirman Syafei
Jurnal Al Azhar Indonesia Seri Ilmu Sosial Vol 2, No 2 (2021): Agustus 2021
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jaiss.v2i2.706

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Islamic governance terhadap pengungkapan Islamic social reporting pada bank syariah di Indonesia pada tahun 2016 hingga 2019. Pengukuran ISR menggunakan tingkat pengungkapan indeks ISR. Populasi dalam penelitian ini adalah bank syariah yang terdaftar di OJK. Sampel dipilih menggunakan metode purposive sampling dan memperoleh 44 sampel. Data yang digunakan adalah data sekunder, yaitu laporan tahunan. Analisis data yang digunakan adalah uji asumsi klasik, dan agresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa secara simultan ukuran dewan pengawas syariah, frekuensi rapat dewan pengawas syariah, ukuran dewan komisaris, frekuensi rapat dewan komisaris, ukuran dewan direksi, dan frekuensi rapat dewan direksi memiliki pengaruh signifikan terhadap pengungkapan ISR. Berdasarkan hasil analisis secara parsial, ukuran dewan pengawas syariah, dan frekuensi rapat dewan direksi memiliki pengaruh signifikan terhadap pengungkapan ISR. Sementara itu, variabel independen lain tidak memiliki pengaruh signifinkan terhadap pengungkapan ISR.Kata Kunci: Dewan pengawas syariah, Dewan komisaris, Dewan direksi, dan Pengungkapan ISR
Efektivitas Modul Nusantara dalam Memahami Empat Pilar Kebangsaan Jumansyah Jumansyah; Ade Palupi; Kuncoro Hadi; Ade Wirman Syafei; Asep Maksum; February Leonardo Zulkarnain
Jurnal Al Azhar Indonesia Seri Ilmu Sosial Vol 3, No 1 (2022): Februari 2022
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jaiss.v3i1.1023

Abstract

Penelitian ini bertujuan mengevaluasi keefektifan Modul Nusantara dalam memahami empat pilar kebangsaan; mengevaluasi keefektifan kegiatan kebhinnekaan, refleksi, inspirasi dan konstribusi sosial dalam mencapai tujuan pembelajaran Modul Nusantara; dan menilai kepuasan mahasiswa yang mengikuti Modul Nusantara. Metode yang digunakan untuk mencapai tujuan penelitian adalah menggunakan instrumen survei kuesioner yang dibagikan kepada mahasiswa Modul Nusantara dengan menggunakan pertanyaan tertutup dan terbuka. Selain itu, penelitian juga mengadakan FGD untuk memperdalam dan mengkonfirmasi jawaban dari survei kuesioner. Hasil penelitian menunjukkan bahwa perkuliahan Modul Nusantara telah efektif dalam meningkatkan pemahaman empat pilar kebangsaan. Mahasiswa merasa lebih memiliki sikap nasionalisme, toleransi, kebhinnekaan, kekeluargaan dan berjiwa sosial serta jiwa kepemimpinan setelah mengikuti perkuliahan Modul Nusantara. Sikap-sikap tersebut dikembangkan oleh mahasiswa melalui proses pembelajaran yang tidak bersifat ceramah namun melalui proses pembelajaran alternatif dimana mahasiswa belajar mandiri melalui pengalaman-pengalaman menarik dan menyenangkan. Dengan demikian modul nusantara bisa mengembangkan sikap pancasilais, persatuan Indonesia, kebhinnekaan, cinta tanah air mahasiswa dimana sikap-sikap ini sangat bernilai tinggi untuk menjaga Negara Kesatuan Republik Indonesia.Kata kunci: Modul Nusantara, MBKM, Empat Pilar Kebangsaan, Pancasila, Kebhinnekaan
Analysis of the Effect of Implementing Seller’s Integrity and Buyer’s Prudence on Fraudulent Acts in E-Commerce in Indonesia Asri Noer Rahmi; Ade Wirman Syafei; Silvia Siska Pratiwi; Fiona Daffa Darmawan
Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i1.257

Abstract

The aim of this research is to analyze the effect of implementing seller’s integrity and buyer’s prudence on the fraudulent acts in e-commerce in Indonesia. This research needs to be discussed because of the increase of e-commerce usage as a platform to do transactions between sellers and buyers. The used design in this research is quantitative descriptive research with the secondary data type. The sampling technique used is the purposive sampling technique with e-commerce in Indonesia as the population and total of 200 stores as qualified samples. The data analysis method used is the parametric statistic method with multiple linear regression as the hypothesis testing method. This research used SPSS Version 25 software to process the data. The result shows that the seller’s integrity has a negative significance effect on fraudulent act, while the buyer’s prudence has a positive significant effect on fraudulent act.
The Application of Islamic Legal Maxim of Blocking Evils is Precedenced than Taking Benefits in Cryptocurrency Market: Evidence from Treynor and Jensen Method Muhammad Abdul Ghoni; Ade Wirman Syafei; Kemal Ariza
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 14 No. 01 (2022): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/altasyree.v14i01.715

Abstract

This practical analysis and investigated research of the performing cryptocurrency investment during the January 2019-September 2021 period. This study is evaluating five cryptocurrencies within global Cryptocurencies market. Treynor and Jensen Index are utilized to measure each cryptocurrencies operation in the crypto currencies market. Moreover, the analysis of Islamic Legal maxim of blocking evils is precedenced than taking benefits in Cryptocurrency Market is applied. The Treynor and Jensen Index analysis approach is used to evaluate performance among the five cryptocurrencies, namely; Bitcoin (BTC), Ethereum (ETH), Binance Coin (BNB), Tether (USDT) and Cardano (ADA . The results of Treynor index indicate cryptocurrencies, namely; Tether (USDT), Ethereum (ETH), Cardano (ADA) assets carried the has a positive value means the performance of cryptocurrency is good as compare other Cryptocurrencies. However, the results of Jensen index show the four crypto assets, namely; Bitcoin (BTC), Ethereum (ETH), Tether (USDT), Cardano (ADA) have a negative Jensen value, these indicates the cryptocurrencies have low returns. The finding of the result from the analysis of the of Islamic Legal maxim of preventing evils is better than attracting benefits suggest to avoid cryptocurrency investment is priority rather than taking benefit from cryptocurrency investment
Keterkaitan Antara Kebiasaan Mencuci Tangan, Pengurangan Kemiskinan dan Angka Harapan Hidup: Sari Lestari Zainal Ridho; Dina Mellita; Ade Wirman Syafei
MBIA Vol 20 No 1 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i1.1296

Abstract

The purpose of this study was to assess the impact of handwashing on poverty reduction and life expectancy. The Covid-19 pandemic, which is ongoing and has not yet ended after more than a year in Indonesia, reminds us of the importance of maintaining health, especially through simple methods, namely washing hands frequently. Referring to previous research, health is an important factor that affects many things, including life expectancy and poverty. The existence of the Covid-19 pandemic seems to be an alarm that reminds us of the importance of getting used to washing hands frequently in an effort to maintain health. Therefore, this research is deemed necessary to use data from provinces in Indonesia. The relationship between handwashing habits and their effect on life expectancy and poverty reduction is also influenced by other interconnected variables, therefore data processing is carried out using the Simultaneous Equation Model analysis technique, as an effort to jointly examine the variables suspected to be the impact interrelated from this research. The results of this study indicate that the habit of washing hands in various provinces in Indonesia has a significant effect on life expectancy and poverty, so it needs to be continued and requires supportive policies, for example in the form of increasing awareness to stay healthy, stay save with more stay at home. Abstrak Tujuan dari penelitian ini adalah menkaji dampak kebiasaan mencuci tangan terhadap pengurangan kemiskinan dan angka harapan hidup. Pandemi Covid-19 yang sedang berlangsung dan belum kunjung usai setelah lebih setahun lamanya di Indonesia, mengingatkan kita pentingnya menjaga kesehatan, terutama melalui cara sederhana yaitu melakukan aktivitas sering mencuci tangan. Mengacu paada penelitian terdahulu kesehatan merupakan faktor penting yang berpengaruh terhadap banyak hal, diantaranya angka harapan hidup dan kemiskinan. Keberadaan pandemi Covid-19 seolah menjadi alarm yang mengingatkan kita pentingnya untuk membiasakan sering mencuci tangan sebagai upaya menjaga kesehatan. karena itu penelitian ini dirasa perlu untuk dilakukan dengan menggunakan data dari provinsi-provinsi yang ada di Indonesia. keterkaitan kebiasaan mencuci tangan dan pengaruhnya terhadap angka harapan hidup dan pengurangan kemiskinan juga dipengaruhi oleh variabel-variabel lain yang saling terhubung, karena itu pengolahan data dilakukan dengan menggunakan teknik analisis Simultan Equation Model, sebagai upaya menelaah secara bersama sama variabel variabel yang diduga merupakan dampak yang saling berkaitan dari penelitian ini. Hasil penelitian ini menunjukkan bahwa kebiasaan mencuci tangan di berbagai provinsi di Indonesia memiliki pengaruh signifikan terhadap kemiskinan dan usia harapan hidup, sehingga perlu dilanjutkan dan memerlukan kebijakan yang mendukung, misalnya berupa peningkatan kesadaran untuk stay health, stay save dengan lebih banyak stay at home. Kata kunci: Kebiasaan Mencuci Tangan, Kemiskinan, Angka Harapan Hidup, Covid-19