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This article examines the prohibition of gambling from the perspective of the Hadith narrated by Bukhari No. 5787 and its relevance to the practice of online gambling in the digital era. The study employs a qualitative approach with descriptive-analytical methods focusing on the analysis of hadith texts and Indonesian positive law, particularly Article 27 Paragraph (2) of Law No. 11 of 2008 on Electronic Information and Transactions (ITE Law). The findings reveal that online gambling has destructive impacts on individual morality, family resilience, and the economic stability of society. Bukhari’s Hadith strictly forbids all forms of gambling, including invitations to gamble, and offers charity as an alternative act of purification. Although Indonesian positive law regulates online gambling prohibition, challenges remain in its effective enforcement. This article highlights the need for a synergistic approach between religious normative values and state law enforcement to address the phenomenon of online gambling comprehensively.  

The purpose of this study is to determine the effect of apparatus competence, internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. In addition, this study also tests individual morality as a moderating variable for the relationship between internal control and financial systems on fraud prevention in the management of village fund financial reports in Rokan Hulu Regency. This research design uses a quantitative approach with the type of primary data that is the sample of village officials from 139 villages in Rokan Hulu Regency. The sample determination was done using the Cluster random sampling technique. The minimum sample in this study was 246. The data analysis technique used in this study uses SEM (Structural Equation Modeling) with the help of IBM-Amos software. The results of this study indicate that internal control and financial systems have an effect on fraud prevention, but the competence of the apparatus does not have an effect on fraud prevention. In addition, individual morality is not able to moderate the effect of the competence of the apparatus and financial systems on fraud prevention. However, it is able to moderate the effect of internal control on fraud prevention.

This Research Aims To Examine The Influence of Forensic Audit, Anti-Fraud Awareness, External Audit, Individual Morality, And Fraud Knowledge On Fraud Prevention In Organizations. Fraud is a common problem That Often Occurs in Companies Financially and Financially. Using A Literature Review Approach, This Research Compiles And Examines Various Previous Studies Related to Understanding The Relationship Between These Factors. The Results of the Study Show That Forensic Audits Are A Determining Factor in Detecting and Preventing Conditions by Strengthening Supervision and Transparency. Understanding Anti-Fraud Among Employees Is Proven To Strengthen Compliance With Existing Procedures And Provisions. Additionally, External Audits Provide Independent Assessments That Can Reduce Financial Risks. Individual Morality Contributes to the Selection of Ethical Decisions, While Knowledge of Fraud Strengthens The Ability of Individuals and Organizations to Recognize and Prevent Acts From Occurring. These Fings Call for Integrating All of these Factors Into Fraud Prevention Strategies to Create a Safer and More Accountable Environment. It is hoped that this Research Will Provide Insight for Practitioners and Scientists in Designing Effective Policies to Prevent Fraud in Various Sectors.

The Family Hope Program (PKH) is a social assistance program aimed at improving the quality of life of underprivileged families through access to education, healthcare, and economic welfare. This article explores the implementation of Islamic character education within PKH, focusing on rural communities in Dawuhan Village. The study aims to analyze how Islamic values such as honesty, responsibility, hard work, and solidarity are applied in the daily lives of beneficiary families (KPM). The research employs a qualitative approach with data collection techniques including interviews, observations, and documentation. The findings reveal that Islamic character education in PKH serves as an effective tool to empower underprivileged families, not only by building individual morality but also by enhancing social cohesion and economic welfare. However, challenges such as low community participation, limited infrastructure, and cultural differences remain significant barriers. Recommendations from this study include enhancing the capacity of PKH facilitators, integrating Islamic values into educational modules, and fostering collaboration with religious institutions and local governments to ensure program sustainability. Islamic character education in PKH is expected to become a strategic solution for fostering sustainable social and economic transformation in rural communities

Adultery, which in Islam is defined as sexual intercourse outside of a legal marriage, is one of the major sins. Islamic law strictly prohibits and imposes severe sanctions on perpetrators of adultery, both men and women. In the Qur'an, adultery is referred to as an act that damages morals and social order. Sanctions for perpetrators of adultery in Islamic law are included in the category of hudud punishments, which have fixed provisions from Allah and are strictly regulated in the Shari'a. The purpose of this study is to analyze how Islamic law imposes sanctions on adultery and the role of these punishments in maintaining the morality of society, to examine how the Criminal Code in Indonesia regulates adultery, and to consider the differences in sanctions applied in positive law, to compare the perspectives of Islamic law and the Criminal Code in dealing with cases of adultery, both in terms of legal substance and enforcement in Indonesia, to identify the relevance of each legal system in dealing with adultery in the modern era, considering the differences in culture and views of society. In Islamic law, adultery has very severe sanctions. If the perpetrator of adultery is a married person, the punishment is stoning or stoning to death, while for those who are not married, the punishment is 100 lashes. This research method uses a qualitative approach with a normative juridical method to analyze the comparison between Islamic law and the Criminal Code in regulating adultery. The results of this study indicate that Islamic law emphasizes the importance of testimony and strong evidence in the process of enforcing the punishment for adultery, namely that there must be four witnesses who directly witnessed the act. Meanwhile, in the Criminal Code, adultery is not given the same severe sanctions as in Islamic law. The Criminal Code only provides imprisonment for adultery perpetrators who are proven guilty, especially if the act involves married parties. Article 284 of the Criminal Code regulates a maximum prison sentence of nine months for those who commit adultery. Unlike Islamic law, the Criminal Code focuses more on maintaining public order and family honor than on individual morality according to religion.

Accounting Fraud has become a major problem across all industries, causing financial loss and damaging an organization's reputation. In this research, the goal to be achieved is to understand how an individual's morality and internal control influence the occurrence of fraud. Fraud cases in Indonesia have increased along with business growth and developing investment opportunities. Company financial reports are often presented maximally to attract investor interest. This research applies a Systematic Literature Review (SLR) approach. This literature review was carried out by collecting articles published in international and national journals from 2017 - 2024. Of the 336 articles found, 52 articles were taken for further analysis based on certain criteria. Articles collected via Google Scholar, Semantic Scholar, ResearchGate and Garuda. In this study, articles were grouped based on the year in which they were published, the number of authors involved, the research methods used, and the data collection techniques applied. The findings from this study indicate that this subject will be the most discussed in 2022, with 13 related journals. Most of the authors come from the Indonesian Hindu University in the Hita Accounting and Finance journal, contributing 22% of the total articles. The method most commonly used in this research is quantitative, with questionnaires as the main approach to collecting data.

This study aims to analyze the effect of human resource competence and individual morality on fraud prevention in village fund management. The sampling technique uses a purposive sampling technique. The data source used in this study is primary data, namely data obtained directly from respondents using a questionnaire. The sample in this study amounted to 40 respondents. Data processing in this study used the SPSS program. This study uses quantitative methods with multiple linear regression analysis techniques and hypothesis testing using the f test and t test. The results of this study indicate that human resource competence (X1) has a significant effect on fraud prevention in managing village funds (Y). Meanwhile, individual morality (X2) has a significant influence on fraud prevention in managing village funds (Y). Simultaneously the two independent variables, namely the competence of human resources and individual morality, simultaneously affect the dependent variable, namely the variable of fraud prevention in managing village funds.

This study aims to examine the effect of Internal Control, Information Asymmetry and Individual Morality on the Tendency of Accounting Fraud in the Community and Village Empowerment Services of Pulang Pisau Regency. The method used in this study is a quantitative research method by distributing questionnaires. The sample in this study was selected using the saturated sampling method and a sample of 30 respondents was obtained. The data analysis method used is multiple linear regression analysis. Testing is done partially and simultaneously. The results of this study indicate that partially Internal Control and Information Asymmetry have no effect on the Tendency of Accounting Fraud. Meanwhile, individual morality influences the tendency of accounting fraud. The coefficient of determination (adjusted R square) is 0.104 or 10.4%. This means that 10.4% of the variable Accounting Fraud Tendencies can be explained by the variables Internal Control, Information Asymmetry and Individual Morality. While the remaining 89.6% (100%-10.4%) can be explained by other variables outside the research

The tendency of accounting fraud has attracted a lot of media attention and has become an issue that is often heard and important in the eyes of world business people. Not only in the BUMN sector but also in companies engaged in Merchandising. The city of Padang which is the capital of the province of West Sumatra which also has many companies engaged in Merchandising. The purpose of this study was to determine how the effect of the effectiveness of internal control and individual morality on the tendency of accounting fraud in merchandising companies in the city of Padang. This type of research is quantitative research. The population used in this study were all employees who carry out accounting duties and functions in merchandising companies in the city of Padang. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 22. The results showed that the effectiveness of internal control had no effect on the tendency of accounting fraud in merchandising companies in the city of Padang, while the individual morality had a negative effect on the tendency of accounting fraud in merchandising companies in the city of Padang.