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SPIRITUALITY'S ROLE IN WEAKENING INTENTIONS FOR ACCOUNTING FRAUD Siska Siska; Zulhelmy Zulhelmy; Rizki Hidayat; Erni Yusniawati
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.11850

Abstract

Financial fraud in zakat institutions has the potential to erode public trust in zakat payment. The research aims at examining the role of spirituality in moderating the elements that affected accounting fraud intention. The method used was a quantitative research with 170 respondents with a focus on Zakat management entities in Riau Province. The research’s data analysis method used the Moderated Structural Equation Model (MSEM). The findings of this research suggested that spirituality could reduce the impact of opportunity on accounting fraud intention. However, spirituality could not reduce the impact of rationalization and ego on accounting fraud intention. This had implications for organizations to pay more attention to psychological components, particularly spirituality, to minimize accounting fraud.
Talent Management : A Literature Review Hamsal Hamsal; Dian Saputra; Zulhelmy Zulhelmy; Eva Sundari; Iyoyo Dianto; Alsukri Alsukri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5339

Abstract

The volume of literature in popular media and among practitioners serves as a guide for practitioners in human resource management, particularly in Talent Management within the business context. However, what constitutes Talent Management and its foundations in the scientific principles of human resources and management? In this writing, we address these questions by examining the issues with the definition of Talent Management and the lack of data supporting many practitioner claims. Subsequently, we outline research that supports a definition of Talent Management as a system-oriented approach focused on strategic talent management. We then delineate future research directions to further develop the field of Talent Management and align it more closely with the extensive body of work in strategic human resource management.
Understanding of Islamic Business Fiqh and Accounting for Small and Medium Enterprises In Kedah Malaysia: Pemahaman Fiqih Bisnis dan Akuntansi Islam Untuk Usaha Kecil dan Menengah Di Negeri Kedah Malaysia Zulhelmy Zulhelmy; Vally Senasi; Rizki Hidayat; Hidayat Hidayat
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i2.18937

Abstract

In reality, there are still small and medium business actors who do not understand Islamicjurisprudence in business and accounting. For this reason, it is important to carry out education throughoutreach to SMEs. Because doing business is a form of worship. So that the business orientation carried out isnot just about getting profit, but also fallah (luck). The writing method uses a qualitative approach with adescriptive-explanatory model. From the activities that have been carried out, small and medium businesses inKedah have received education about the concepts of business jurisprudence and accounting in Islam.Conditions were different before they took part in these activities. The understanding they gain is such as theprohibition of maysir (speculation), gharar (unclarity), usury and various other violations in muamalah, sothat they are encouraged to practice the understanding gained from the socialization that follows