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Kecurangan (fraud) di sektor perbankan daerah merupakan ancaman serius yang dapat merugikan keuangan negara dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis kasus korupsi pengadaan iklan pada Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) menggunakan pendekatan Fraud Triangle Theory yang mencakup tiga elemen utama: tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, didukung oleh studi literatur dari berbagai sumber ilmiah yang relevan. Hasil analisis menunjukkan bahwa kasus Bank BJB mencerminkan interaksi ketiga elemen Fraud Triangle secara simultan. Tekanan bersumber dari kebutuhan dana non-budgeter yang besar dalam pengelolaan anggaran promosi senilai Rp409 miliar. Kesempatan muncul akibat lemahnya sistem pengendalian internal, tidak adanya verifikasi dokumen yang memadai, serta penyimpangan dalam proses pengadaan. Rasionalisasi terbentuk melalui persepsi pelaku bahwa praktik tersebut merupakan hal yang lazim dalam lingkungan birokrasi dan korporasi. Penelitian ini berkontribusi pada pengembangan pemahaman teoritis dan praktis terkait pencegahan fraud di lembaga keuangan daerah Indonesia, khususnya melalui penguatan tata kelola perusahaan dan sistem pengawasan internal.

Dualisme yang terjadi antara iman Kristen dan adat Batak sering sekali menjadi suatu hal yang digumulkan, khususnya bagi jemaat HKBP, terkait bagaimana kehidupan sehari-hari terkait kehidupan bergereja dan bermasyarakat. Penelitian ini bertujuan untuk menggali informasi tentang bagaimana sebenarnya dualisme tersebut dialami oleh jemaat HKBP Karang Bangun Resort Dame serta bagaimana pemimpin gereja menjadi jembatan bagi ketegangan yang terjadi antara aturan gereja dan tradisi adat. Dengan pendekatan yang kualitatif yakni studi pustaka dan wawancara yang mendalam terhadap empat narasumber yaitu: Jemaat, Sintua, Naposobulung/pemudi, dan pemimpin gereja/pendeta. Data ini kemudian dianalisis secara sistematis dengan teori otoritas antara Thomas F. O'Dea dan Max Weber, serta konsep Sahala yang dikaitkan dengan budaya Batak. Hasil menunjukkan bahwa dualisme yang terjadi tidak dianggap sebagai konflik di mana Gereja ditempatkan sebagai prioritas utama. Pemimpin gereja menerapkan tiga otoritas yang diungkapkan oleh Thomas F. O'Dea dan Max Weber, yaitu tradisional, kharismatik, dan legal-rasional , yang dalam tradisi atau budaya Batak seakan-akan perwujudan Sahala. Penelitian ini sendiri seakan-akan menawarkan kontribusi yang orisinal dengan menunjukkan keberhasilan pengelolaan dualisme adat dan Gereja tanpa sistem birokratis.

Background: Adenoid hypertrophy is a condition characterized by enlargement of the adenoid tissue which can cause nasopharyngeal obstruction and potentially affect the function of the Eustachian tube. Dysfunction of the Eustachian tube may disrupt middle ear ventilation and increase the risk of otitis media. The degree of adenoid hypertrophy can be objectively assessed using a lateral nasopharyngeal radiograph by calculating the adenoid–nasopharyngeal ratio (A/N ratio). Objective: This study aimed to determine the relationship between adenoid hypertrophy based on the adenoid–nasopharyngeal ratio and the incidence of otitis media. Methods: This study was a quantitative research with an analytic observational design using a cross-sectional approach. Data were obtained from the medical records of patients with adenoid hypertrophy who underwent lateral nasopharyngeal radiographic examination at RSI Purwokerto from 2022 to 2025. The sample consisted of 31 patients who met the inclusion and exclusion criteria. Data analysis was performed using the Spearman correlation test because the data were not normally distributed based on the Shapiro–Wilk test. Results: The results showed that most of the subjects were male (17 subjects, 54.8%) and female (14 subjects, 45.2%). The median age of the subjects was 7 years with an age range of 4–9 years. The median adenoid–nasopharyngeal ratio was 0.90 with a range of 0.68–0.99. Otitis media was found in 11 subjects (35,5%), while 20 subjects (64,5%) did not experience otitis media. The Spearman correlation test showed a correlation coefficient of r = 0.015 with a p-value of 0.936 (p > 0.05), indicating that there was no significant relationship between the adenoid–nasopharyngeal ratio and the incidence of otitis media. Conclusion: There was no statistically significant relationship between adenoid hypertrophy based on the adenoid–nasopharyngeal ratio and the incidence of otitis media.

Artikel ini membahas metodologi ilmu dalam perspektif Islam serta integrasinya dengan disiplin ilmu modern. Metodologi ilmu memiliki peran penting dalam menentukan cara memperoleh, mengembangkan, dan memvalidasi pengetahuan. Dalam perspektif Islam, sumber pengetahuan tidak hanya berasal dari rasio dan pengalaman empiris, tetapi juga dari wahyu sebagai landasan utama, sehingga menghasilkan pendekatan keilmuan yang bersifat holistik dan integratif. Penelitian ini menggunakan metode studi pustaka (library research) dengan mengkaji berbagai jurnal ilmiah dan buku yang relevan dalam kurun waktu beberapa tahun terakhir. Data dikumpulkan melalui teknik dokumentasi dan dianalisis secara deskriptif-analitis untuk memahami konsep metodologi ilmu dalam Islam, epistemologi keilmuan, serta tantangan dan implementasi integrasi ilmu dalam konteks modern. Hasil kajian menunjukkan bahwa metodologi ilmu dalam Islam memiliki karakteristik yang dinamis, dengan menggabungkan pendekatan bayani, burhani, dan irfani. Integrasi antara metodologi ilmu Islam dan ilmu modern menjadi penting untuk menjawab berbagai tantangan global, seperti krisis moral, perkembangan teknologi, dan kompleksitas permasalahan sosial. Implementasi integrasi ini dapat diterapkan dalam bidang pendidikan, penelitian, dan kehidupan sosial, sehingga menghasilkan ilmu pengetahuan yang tidak hanya rasional dan sistematis, tetapi juga berlandaskan nilai-nilai spiritual dan etika. Dengan demikian, integrasi metodologi ilmu dalam perspektif Islam dan ilmu modern diharapkan mampu menciptakan sistem keilmuan yang lebih seimbang, relevan, dan berkelanjutan, serta memberikan kontribusi nyata bagi pengembangan ilmu pengetahuan dan kehidupan manusia.

Diarrhea has the potential to cause an Extraordinary Event (KLB) and is currently a leading cause of mortality in Indonesia, especially in children. Antibiotics are necessary for diarrhea caused by bacteria, but irrational antibiotic prescribing can increase the risk of antibiotic resistance. This literature review was conducted to provide an overview of the level of rationality of antibiotic use in pediatric patients with diarrhea in several Indonesian health facilities. The literature review was conducted by reviewing articles obtained through a Google Scholar search using the keywords "rationality of antibiotic use," "diarrhea," "children," and "evaluation of antibiotic use." Articles were selected using inclusion and exclusion criteria, resulting in 10 suitable articles. The study results indicate that the evaluation methods for antibiotic use include the Gyssens criteria, World Health Organization criteria, Ministry of Health Decree Standards, the 2012 World Gastroenterology Organization Guidelines, and the Rational Drug Use Module. Commonly used evaluation parameters include appropriate indication, appropriate drug, appropriate dose, and appropriate patient. Most parameters have obtained rational results, but there are several studies that are not rational in the appropriate indication, appropriate drug, and appropriate dose categories. Variations in the results of rational antibiotic use at each health facility are influenced by patient characteristics, policies at the health care facility, and the level of compliance of health workers with therapy guidelines.

Diarrhea has the potential to cause an Extraordinary Event (KLB) and is currently a leading cause of mortality in Indonesia, especially in children. Antibiotics are necessary for diarrhea caused by bacteria, but irrational antibiotic prescribing can increase the risk of antibiotic resistance. This literature review was conducted to provide an overview of the level of rationality of antibiotic use in pediatric patients with diarrhea in several Indonesian health facilities. The literature review was conducted by reviewing articles obtained through a Google Scholar search using the keywords "rationality of antibiotic use," "diarrhea," "children," and "evaluation of antibiotic use." Articles were selected using inclusion and exclusion criteria, resulting in 10 suitable articles. The study results indicate that the evaluation methods for antibiotic use include the Gyssens criteria, World Health Organization criteria, Ministry of Health Decree Standards, the 2012 World Gastroenterology Organization Guidelines, and the Rational Drug Use Module. Commonly used evaluation parameters include appropriate indication, appropriate drug, appropriate dose, and appropriate patient. Most parameters have obtained rational results, but there are several studies that are not rational in the appropriate indication, appropriate drug, and appropriate dose categories. Variations in the results of rational antibiotic use at each health facility are influenced by patient characteristics, policies at the health care facility, and the level of compliance of health workers with therapy guidelines.

Penyakit Tuberculosis (TBC) merupakan penyakit yang menyerang pada organ pernapasan dan dapat menular melalui droplet, disebabkan oleh Mycobacterium tuberculosis (M. tuberculosis). Kadar serum NLR jauh lebih rendah pada pasien yang menderita tuberculosis paru dibandingkan dengan pasien pneumonia komunitas yang disebabkan oleh infeksi bakteri.   Berdasarkan Uraian di atas, maka akan dilakukan peneltian mengenai gambaran nilai Neutrophil-Limposit-Ratio (NLR) terhadap tingkat keparahan pasien tuberculosis paru. Rumusan masalah: Bagaimana gambaran nilai Neutrophil-Limposit-Ratio (NLR) terhadap tingkat keparahan pasien tuberculosis paru? Tujuan dari penelitian ini untuk mengetahui gambaran nilai Neutrophil-Limposit-Ratio (NLR) terhadap tingkat keparahan pasien tuberculosis paru. Hasil peneltian ini diharapkan dapat menjadi referensi dasar ilmiah pengembangan pengetahuan tentang pemeriksaan TBC paru. Penelitian ini menggunakan metode kuantitatif dengan cross sectional yang melibatkan responden TBC paru di R.S Paru Jember. Hasil penelitian ini menunjukkan tidak adanya perbedaan yang signifikan secara statistic antara nilai NLR rata-rata pada pasien TB Paru dengan tingkat keparahan (lesi paru pada hasil rontgen) sedang dan berat dimana dari uji Mann-Whitney menunjukkan nilai sig.>0,05.

Diabetes Mellitus merupakan salah satu penyakit degeneratif dengan prevalensi yang terus meningkat, terutama pada kelompok usia lanjut. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan masyarakat mengenai pencegahan dan pengelolaan diabetes melitus melalui edukasi pola hidup sehat dan pemanfaatan tanaman obat. Kegiatan dilaksanakan di Desa Sambirata dengan sasaran ibu-ibu Posyandu Lansia. Metode yang digunakan meliputi penyuluhan kesehatan, pemeriksaan tekanan darah, pemeriksaan gula darah sewaktu, dan edukasi pemanfaatan tanaman obatantidiabetes. Sebanyak 44 peserta mengikuti kegiatan penyuluhan dan 71 peserta mengikuti pemeriksaan kesehatan. Hasil pemeriksaan menunjukkan 29 peserta mengalami hipertensi, 3 peserta memiliki kadar gula darah di atas normal, dan 50 peserta memiliki faktor risiko diabetes melitus. Kegiatan ini meningkatkan pengetahuan dan kesadaran masyarakat mengenai pentingnya pola hidup sehat serta penggunaan tanaman obat secara rasional dalam pencegahan diabetes melitus.

The fish pond farming sector plays a vital role in supporting the local economy; however, fish pond farmers’ incomes remain highly volatile due to fluctuations in production, operational costs, and water quality. This study aims to analyze the income dynamics of milkfish pond farmers and examine the impact of technology adoption on income growth. The method used is System Dynamics, involving the creation of a Causal Loop Diagram (CLD) and a Stock and Flow Diagram, simulated using STELLA software. Data were obtained through observation, interviews, and literature review. The results indicate that water quality and fish mortality rates significantly affect production and income. The application of technology helps maintain water quality, thereby stabilizing production. Additionally, the use of alternative energy sources such as solar panels can reduce operational costs. Simulation results indicate that the combination of technology and energy efficiency yields a more optimal increase in profits compared to the initial conditions. This study demonstrates that the application of technology can enhance the income of milkfish pond farmers in a more effective and sustainable manner.

Women in Bingkat Village play roles as housewives and are actively involved in agricultural, social, and religious activities. However, their knowledge regarding proper drug management remains limited. This program aims to improve community understanding of the DAGUSIBU concept (Get, Use, Store, and Dispose of medicines properly). The method used is assistance through counseling and education on how to obtain appropriate medicines, use them according to instructions, store them correctly, and dispose of them safely. The results indicate an improvement in community knowledge regarding rational drug management. This program is expected to increase public awareness of safe medicine use and support family health.

Indonesia's increasing economic growth has intensified competition in the business world, particularly in the Indonesian banking sector, from conventional to sharia-compliant. Furthermore, the entry of foreign banks has made business activities in Indonesia increasingly complex. The stock market is a crucial source of funding for companies. Publicly listed companies can increase their funding sources by selling ownership in the capital market. Dividends are the distribution of company earnings to shareholders in the form of cash, assets, or other forms. Dividend policy is a policy for sharing company profits with shareholders, which is announced in the form of dividends and retained earnings for the benefit of company growth. The proportion of dividends distributed to shareholders depends on the company's profitability and dividend policy. The percentage of profits distributed to shareholders in the form of dividends is called the Dividend Payout Ratio.Differences in calculations in determining financial ratios in banking companies are an interesting focus in this study. The study results show quite significant results between financial ratios and managers' decisions in making dividend policy decisions. In the future, the results of this study are expected to be a consideration and reference for investors who want to enter the world of investment, especially in the banking sector.

The concept of fides quaerens intellectum (faith seeking understanding) in this study is interpreted by emphasizing the rationality of faith as a form of apologia based on 1 Peter 3:15. This study aims to demonstrate that Christian faith is not merely spiritual and normative in nature, but also possesses a rational dimension that can be intellectually justified. In this context, 1 Peter 3:15 serves as a biblical foundation that underscores the importance of believers being prepared to provide a logical and responsible explanation for the hope they possess.This research employs a qualitative approach through library research, combined with an exegetical analysis of 1 Peter 3:15 and a philosophical-theological approach to understand the relationship between faith and reason. Through this framework, the rationality of faith is examined as an integral part of the Christian apologetic tradition. Furthermore, this study affirms that faith and reason are not contradictory realities, but rather complementary elements in the pursuit of truth. The findings indicate that the rationality of faith functions not only defensively but also constructively in fostering dialogue between faith and the intellectual world. Christian faith is understood as a conviction that remains open to rational examination without losing its dimension of mystery. Therefore, fides quaerens intellectum emerges as a relevant paradigm in addressing modern challenges, while also contributing to the development of theological and philosophical studies, particularly in strengthening the integration of faith and reason in the life of believers.

Thomas Aquinas was a major figure in the Era of Scholasticism in the Middle Ages, who was very influential and famous for driving the Western world's resistance to Augustine and Plato's teachings on Eastern mysticism that are still preserved. According to Thomas Aquinas, faith and reason are processes in Christian philosophy. However, please note that this is not possible due to a limitation of reason. Although reason does not transcend mystery, reason can facilitate the understanding of the mystery of God, whereas faith is an intermediary to bridge man's mind with God. Although mystery can overcome the intellect, the two are complementary understandings. Thus, Thomas concludes that two kinds of knowledge do not contradict each other, but that stand side by side, namely natural knowledge, which is based on rare intellect and has things of a general human nature as its object, and the knowledge of faith, which is based on revelation and has divine truth, which is in the scriptures, as its object. Thomas himself provided 5 proofs that God is always there.

Transformasi digital dalam sistem transaksi ekonomi telah menggeser pola konsumsi masyarakat menuju penggunaan layanan finansial berbasis teknologi yang lebih instan, namun di sisi lain berpotensi memicu perilaku belanja yang tidak rasional. Fenomena ini tampak pada pesatnya adopsi fitur Buy Now Pay Later (BNPL) yang menawarkan fleksibilitas pembayaran tanpa agunan. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan sistem pembayaran Shopee PayLater terhadap perilaku konsumtif mahasiswa STIE Yapis Dompu. Shopee PayLater merupakan inovasi layanan keuangan digital yang memberikan kemudahan transaksi dengan kalangan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data diperoleh melalui kuesioner kepada 94 responden yang dipilih menggunakan teknik purposive sampling. Analisis data menggunakan regresi linear sederhana dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa penggunaan Shopee PayLater berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa. Hal ini dibuktikan dengan nilai signifikansi 0,000 < 0,05 serta koefisien determinasi sebesar 55,2%, yang menunjukkan kontribusi variabel penggunaan Shopee PayLater terhadap konsumtif mahasiswa. Dapat disimpulkan bahwa semakin tinggi penggunaan Shopee PayLater, maka semakin tinggi pula perilaku konsumtif mahasiswa STIE Yapis Dompu.

Dysmenorrhea remains a common health problem among adolescent girls and may interfere with their daily activities. This condition is not only associated with hormonal factors but is also influenced by dietary intake patterns and body fat distribution. This study employed an analytical observational design with a cross-sectional approach involving 207 adolescent girls selected using a stratified random sampling technique. Data collection was conducted using several instruments, including a Semi Quantitative Food Frequency Questionnaire (SQ-FFQ) to assess magnesium intake, waist-to-hip ratio (WHR/RLPP) measurements using a measuring tape, and menstrual pain intensity assessed using a pain scale. The relationships between variables were analyzed using the Spearman correlation test with a significance level of p < 0.05. The results showed that magnesium intake demonstrated a significant inverse relationship with pain intensity, indicating that higher magnesium intake was associated with lower menstrual pain levels. In addition, WHR was also significantly associated with dysmenorrhea among adolescent girls. Overall, it can be concluded that magnesium intake and WHR are related to the occurrence of dysmenorrhea.

This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.

The Indonesian capital market has become a vital pillar of the national economy, providing opportunities for companies to obtain funding while simultaneously providing an investment vehicle for the wider community. In this context, stocks are the most sought-after instrument due to the potential returns they offer. However, stock investment is constantly faced with uncertainty, with fluctuating stock prices often presenting challenges for investors, especially those without a thorough understanding of the company's fundamental performance. An interesting phenomenon, the starting point of this research, is the quite extreme price movements of BIPI shares over the past decade. From 2015 to 2021, BIPI's share price remained stagnant at Rp 50 per share, a condition often referred to by market participants as "gocap" (goat capit). This condition reflects low investor interest in the company's shares, possibly due to high risk perceptions or unconvincing fundamental performance.

Low-rank coal generally has a high moisture content, which results in a low calorific value and suboptimal quality for utilization as an energy source. One method that can be applied to improve coal quality is the Upgrading Brown Coal (UBC) process, which functions to reduce moisture content and increase fixed carbon value. This study aims to analyze the effect of heating time and the ratio of used oil composition on improving coal quality based on proximate parameters. The research method includes collecting coal samples from four locations in Samarinda and its surrounding areas, namely SMAN 1 Samarinda, Bhineka Street, Palaran Stadium, and Tani Bakti Village. The samples were analyzed using proximate analysis, including inherent moisture (IM), ash content (AC), volatile matter (VM), and fixed carbon (FC), both before and after the UBC process. The upgrading process was carried out with variations in heating time and used oil composition as a coating medium to enhance coal stability and prevent moisture reabsorption. The final results of the upgrading process showed the best values of inherent moisture at 13.64%, ash content at 4.66%, volatile matter at 55.06%, and fixed carbon at 44.94%. The results indicate that the UBC process is capable of reducing inherent moisture and increasing fixed carbon, thereby improving coal quality. Variations in heating time and used oil composition have a significant effect on changes in proximate parameters. Longer heating time and an appropriate ratio of used oil composition result in a more optimal improvement in coal quality.

Granola bar is an instant snack product in the form of a bar that has high nutritional value and generally commercial products use imported ingredients such as oats and almonds, but can be developed using local food ingredients such as Job's Tears seeds and walnuts that have high nutritional content such as carbohydrates, protein, fiber, fat, and antioxidants. This study aims to obtain the ratio of Job's Tears seeds and walnuts to produce granola bars with the best physicochemical and organoleptic characteristics. The method used is a Randomized Block Design (RBD) with one treatment factor in the form of the ratio of Job's Tears seeds and walnuts (100:0, 80:20, 70:30, 60:40, and 50:50) with five replications to obtain 25 experimental units. Data were analyzed using Analysis of Variance (ANOVA) and Honestly Significant Difference (HSD) test. The results showed that the ratio of Job's Tears seeds and walnuts significantly affected the levels of fat, protein, carbohydrate, total calories, as well as organoleptic attributes including taste, aroma, texture, and overall preference. This research contributes to efforts Granola bar is an instant snack product in the form of a bar that has high nutritional value and generally commercial products use imported ingredients such as oats and almonds, but can be developed using local food ingredients such as Job's Tears seeds and walnuts that have high nutritional content such as carbohydrates, protein, fiber, fat, and antioxidants. This study aims to obtain the ratio of Job's Tears seeds and walnuts to produce granola bars with the best physicochemical and organoleptic characteristics. The method used is a Randomized Block Design (RBD) with one treatment factor in the form of the ratio of Job's Tears seeds and walnuts (100:0, 80:20, 70:30, 60:40, and 50:50) with five replications to obtain 25 experimental units. Data were analyzed using Analysis of Variance (ANOVA) and Honestly Significant Difference (HSD) test. The results showed that the ratio of Job's Tears seeds and walnuts significantly affected the levels of fat, protein, carbohydrate, total calories, as well as organoleptic attributes including taste, aroma, texture, and overall preference. This research contributes to efforts to diversify local Indonesian food as raw materials for highly nutritious functional food products diversify local Indonesian food as raw materials for highly nutritious functional food products.

Penelitian ini mengeksplorasi fenomena kecurangan pada PT Dana Syariah Indonesia (DSI) melalui pisau analisis Fraud Triangle milik Donald R. Cressey (1953). Fenomena penyimpangan di PT Dana Syariah Indonesia (DSI) tercatat sebagai skandal keuangan paling masif pada sektor P2P lending berbasis syariah di tanah air. Sepanjang tahun 2018 hingga 2025, kerugian finansial yang ditimbulkan diestimasi menyentuh Rp2,4 triliun dengan total korban mencapai lebih dari 15.000 pemberi dana. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui studi dokumentasi dari berbagai sumber, meliputi laporan resmi OJK, siaran pers Bareskrim Polri, temuan PPATK, serta publikasi berita terverifikasi. Hasil penelitian menunjukkan bahwa ketiga elemen Fraud Triangle terbukti hadir dalam kasus DSI: (1) Tekanan (pressure) berupa kebutuhan likuiditas internal dan target imbal hasil tinggi 16–18% per tahun yang tidak realistis; (2) Kesempatan (opportunity) berupa lemahnya pengawasan OJK terhadap fintech syariah, ketiadaan audit independen yang efektif, dan eksploitasi kepercayaan berbasis label syariah; serta (3) Rasionalisasi (rationalization) berupa pembenaran pelaku dengan menggunakan argumen ekonomi makro dan penyalahgunaan nilai-nilai syariah sebagai perisai. Penelitian ini juga mengintegrasikan perspektif akuntansi forensik sebagai alat deteksi dan pencegahan fraud. Temuan penelitian ini diharapkan menjadi kontribusi ilmiah bagi penguatan regulasi, pengawasan fintech syariah, serta literasi keuangan masyarakat.