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Penelitian

Tanggal Publikasi: 12 Jan 2024

Can GCG Moderates the Inluence of Internal Control and Integrity towards Fraud Prevention?

This research examines the influence of internal control and integrity of internal auditor towards fraud prevention. Good Corporate Governance (GCG) in this research is a variable that strengthen or weaken factors that affect fraud prevention. Multiple linier regression analysis that using SEM and SMARTPLS as the tools. The result of this research explains that internal control has a positive effect and significant to fraud prevention. GCG in moderating internal control and integrity of internal auditor has no significant effect to fraud prevention.

Penelitian

Tanggal Publikasi: 3 Jan 2024

Penelitian

Tanggal Publikasi: 1 Jan 2024

Cryptocurrency in Islamic View: Sentiment Analysis Method Approach

Islamic economics focuses on realizing Islamic ideals, rahmatan lil 'alamin, which aims to provide goodness, prosperity and well-being. Halal (Positive) and haram (negative) aspects in the realm of cryptocurrency. Based on an extensive review of 23 relevant journals, this research aims to analyze the literature and explore the implications of cryptocurrency in relation to Islamic principles. This research focuses on key variables such as compliance with Sharia, riba (usury), gharar (uncertainty), and transparency. By reviewing existing literature and considering the perspective of Islamic scholars and law, this paper aims to determine whether cryptocurrency is permitted or prohibited from an Islamic perspective. These findings will contribute to the ongoing discourse around the compatibility of cryptocurrencies with Islamic finance and ethics. This study emphasizes the importance of addressing halal and haram issues and implications in the cryptocurrency ecosystem. Ultimately, this research aims to provide insights and recommendations for scholars and practitioners in the field of Islamic finance and cryptocurrency.