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M. Nazki Toriqissalam; Tajul Arifin

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

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.  

Andrini Akbar; Iskandar Muda; Amlys Syahputra Silalahi

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Agustina R.T Sitompul; Debora Anjany Situmorang; Ibbie Falia; Handriyani Dwilita

International Journal of Economics and Accounting 2025 International Forum of Researchers and Lecturers

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.