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Journal articles on the topic 'Finanza etica'

Author: Grafiati

Published: 26 July 2024

Last updated: 31 July 2025

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1

Brescia, Valerio, Davide Calandra, Federico Chmet, Daniel Iannaci, and Federica Lanzara. "QUADERNI DELL'OSSERVATORIO SULLA FINANZA ISLAMICA [QOFI]." QUADERNI DELL'OSSERVATORIO SULLA FINANZA ISLAMICA [QOFI] 1 (March 8, 2019): 1–19. https://doi.org/10.5281/zenodo.2587419.

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I Quaderni dell’Osservatorio hanno l’intento di presentare in chiave divulgativa gli studi sulla finanza islamica. I Quaderni dell’Osservatorio rappresentano una sezione de della rivista scientifica EJIF - European Journal of Islamic Finance http://www.ojs.unito.it/index.php/EJIF/index diretta dal Prof. Paolo Biancone e sono frutto delle attività svolte dall’Osservatorio sulla Finanza Islamica, centro di ricerca istituito presso l’Università degli Studi di Torino (Dipartimento di Management). che svolge attività di Ricerca, Didattica e Terza M

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2

Zampieri, Chiara. "Sviluppo, finanza pubblica e partitocrazia: le tre "facce" della questione morale di Berlinguer." ITALIA CONTEMPORANEA, no. 302 (August 2023): 85–112. http://dx.doi.org/10.3280/ic2023-302004.

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Ripercorrendone la genesi e l'evoluzione nel corso degli anni Settanta e Ottanta, il saggio propone una rilettura originale del pensiero di Enrico Berlinguer sulla "questione morale". L'autrice mette in luce come la "questione morale" non riguardasse solamente il problema della corruzione dei partiti, ma investisse anche altri piani di analisi spesso trascurati. Il pri- mo riguarda la questione della divisione fra Nord e Sud del mondo e la crisi del modello di sviluppo capitalistico a fronte della quale Berlinguer propose una nuova "etica dello svilup- po". Il secondo riguarda la crisi del gov

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Stentella, Danilo. "Azienda pubblica e finanziamento pubblico dei partiti politici." ECONOMIA PUBBLICA, no. 2 (June 2022): 233–53. http://dx.doi.org/10.3280/ep2022-002002.

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La reintroduzione in Italia di un meccanismo di finanziamento pubblico dei partiti politici, la cui entità venisse collegata direttamente e in via almeno prevalente a una percentuale significativa degli utili generati dalle partecipazioni statali, potrebbe determinare da parte dei leader politici una maggiore propensione alla scelta di management capace e l'adozione di un efficace sistema di verifica delle procedure di gestione di questo patrimonio pubblico. Si potrebbe ridimensionare drasticamente per questa via la piaga apparentemente endemica e cronica del clientelismo dei colletti bianchi

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Sahin, Simge, and Mahmut Arslan. "Comparison of Banca Etica and participation banks in Turkey within the scope of ethical banking practices in terms of business ethics." Bussecon Review of Social Sciences (2687-2285) 6, no. 3 (2024): 32–40. https://doi.org/10.36096/brss.v6i3.725.

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In this study, Banca Etica, which operates in Europe within the scope of ethical banking practices, and participation banks in Turkey were compared in terms of business ethics. Ethical banking is an approach based on observing social, environmental and ethical responsibilities in the provision of financial services. Banca Etica and participation banks apply these ethical principles in different ways. Banca Etica focuses on social and environmental sustainability, transparency and community participation. The bank offers its customers interest rates determined in line with ethical principles an

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Khoiruddin, Khoiruddin. "IMPLEMENTASI ETIKA BISNIS PERSPEKTIF ISLAM." Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 4, no. 2 (2013): 311. http://dx.doi.org/10.18326/muqtasid.v4i2.311-333.

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Hastuti, Puji. "MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN DAN PRESTASI BELAJAR SISWA TERHADAP PERSEPSI ETIKA PROFESI SISWA." Behavioral Accounting Journal 1, no. 2 (2018): 111–22. http://dx.doi.org/10.33005/baj.v1i2.22.

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This is a quantitative research which is done to the twelfth class of Accounting competence program of Ten State Vocational High School Surabaya. This research aims at finding out the influence of ethical content in Finance Accounting Teaching and Student’s Learning Achievement to the Student’s Profession Ethical Perception of the twelfth class students of Accounting Competence Program Department of Surabaya Ten State Vocational High School.The sample is taken by using the proportional random sampling technique. The amount of sample is 89 out of 114 students of the twelfth class of Accounting

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Filimonov, maxim i. "CONCEPT, LEGAL NATURE AND ESSENCE OF PARTNERSHIP FINANCE." Ser-11_2023 64, no. 4, 2023 (2023): 21–38. http://dx.doi.org/10.55959/msu0130-0113-11-64-4-2.

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Due to current major changes of the geopolitical climate studying of international practices of providing nancial environment, which di ers from ordinary nancial products of banks and non-banking nancial organizations, is becoming increasingly important. There is a need to focus special attention to the nancing based on etic standards of doing business, which are common for most countries of Middle East region. The exploration of one or another etic standards as well as its re ection in the domestic legal systems of such countries allows extending the legal boarders in order to create a strong

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Dwi Lukito, Anon. "REVIEW BOOK : FAITH, FINANCE, DAN ECONOMY." TEOLOGIS-RELEVAN-APLIKATIF-CENDIKIA-KONTEKSTUAL 3, no. 2 (2024): 119–23. http://dx.doi.org/10.61660/track.v3i2.191.

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Buku Faith, Finance, and Economy, yang diedit oleh Tanweer Akram dan Salim Rashid, menyajikan pendekatan multidisiplin terhadap hubungan antara keyakinan agama, intermediasi keuangan, dan kemajuan ekonomi. Buku ini menggabungkan pemikiran dari ekonomi, teologi, etika, hukum, dan kebijakan publik untuk mengeksplorasi bagaimana agama dan keuangan memengaruhi kesejahteraan ekonomi. Tema yang dibahas termasuk peluang ekonomi, interaksi antara agama dan perkembangan ekonomi dalam masyarakat Barat dan Islam, serta dampak keyakinan agama terhadap pekerja dan masyarakat di Amerika Serikat.

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Lusmeida, Herlina, Khomsiyah, and Regina J. Arsjah. "ETIKA BISNIS MEMODERASI PENGARUH MANAJEMEN RISIKO, MODAL INTELEKTUAL HIJAU DAN HAK PEMEGANG SAHAM TERHADAP KEUANGAN BERKELANJUTAN." Media Riset Akuntansi, Auditing & Informasi 24, no. 1 (2024): 107–30. http://dx.doi.org/10.25105/v24i1.19580.

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By using business ethics as a moderator, this research seeks to examine the impact of management risk, environmentally friendly intellectual capital, and shareholder rights on sustainable financing. This research uses secondary data, with the research period starting from 2018 to 2021, multiple linear regression analysis is used to analyze the data. The research sample consisted of 65 financial services organizations listed on the Indonesia Stock Exchange. Sustainable finance can be influenced by risk management, green intellectual capital and ethical corporate practices. Meanwhile, shareholde

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Fitriyanti, Rani, and Miya Dewi Suprihandari. "Analisis Etika Profesi Akuntan dalam Standar Internasional." SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi 1, no. 2 (2022): 119–26. http://dx.doi.org/10.54443/sinomika.v1i2.156.

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This study discusses the ethical analysis of the accounting profession in international standards. Accountants are one of the important professions in the business world because they are related to finance, therefore it is obligatory for an accountant to apply the ethics of the existing accounting profession. The purpose of this study was to find out the violations of the accounting profession's ethics that occurred. Professional ethics are intended as guidelines and rules for all members, whether practicing as auditors, private workers, workers in government agencies, or in the world of educa

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Campagna, Norbert. "Climate Migration and the State’s Duty to Protect." De Ethica 1, no. 3 (2014): 19–34. http://dx.doi.org/10.3384/de-ethica.2001-8819.141319.

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Climate change will have as a consequence a more or less important rise of global sea levels. For some countries, this is likely to mean their total disappearance, if no measures are taken. Some of these measures might be too costly for the country to finance and its population will have no other choice but to migrate to another country. This contribution considers this kind of problem from the point of view of political philosophy. My arguments will rest on two fundamental assumptions. On the one hand, we find the state’s duty to protect its citizens against internal and external dangers, and

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Menhard, Menhard, and Safrizal Safrizal. "Peranan Etika dan Komitmen Organisasi dalam Budgetary Slack." Journal on Education 5, no. 2 (2023): 5084–94. http://dx.doi.org/10.31004/joe.v5i2.1242.

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Budgeting is an obligation for organizations in carrying out their operations, this study aims to look at the role of ethics and organizational commitment to budgetary slack. This research is quantitative with primary sources through questionnaires and secondary through library research. The location of this research is the Pekanbaru City Regional Apparatus Organization (OPD), the population of all employees at the Kuantan Singingi OPD and with a purposive sampling method through the criteria of All OPDs in the Pekanbaru City Government and echelon 3 and 4 officials because they have worked fo

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Iffah Kurniawati, Dea citra, Muhammad Tegar Kurniawan, Diah Anggraini, Arifah Nur Mahmudah, and Yuni Choirunisa. "Analisis Etika Bisnis Syari’ah dalam Praktik Transaksi Jual Beli: Perspektif Teoritis dan Praktis." Journal of Economics and Business 2, no. 2 (2024): 217–26. https://doi.org/10.61994/econis.v2i2.493.

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ABSTRACT Business ethics in Islamic finance framework the material-quantitative and immaterial-qualitative elements are integrated into a unified whole within business operations. The confidentiality of trade secrets held by a company is a crucial asset. Violation of trade secrets can be committed by insiders (company personnel) or by competing firms. Breaching trade secrets is certainly not permissible from the perspective of Sharia business ethics. This paper aims to further highlight the aspect of breaches of trade secrets from the perspective of Sharia business ethics. Utilizing a qualitat

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Hopong, Yoanelita Maria, and Erina Sudaryati. "Etika Kebajikan Aristoteles dan Pendidikan Akuntansi dalam Menyusun Laporan Keuangan Perusahaan : Literature Review." Owner 8, no. 4 (2024): 4418–25. http://dx.doi.org/10.33395/owner.v8i4.2453.

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This research explores the benefits of applying Aristotle's virtue ethics and accounting education to preparing company financial reports. The methodology used is a systematic literature review (SLR) with a narrative synthesis approach. The literature search process was conducted using three combinations of keywords: “virtue ethics AND accounting education,” “virtue ethics AND finance report,” “virtue AND financial report,” and “virtue AND finance.” From this search, 13 relevant articles were found, consisting of 1 article from the Elsevier journal, 2 from the Emerald journal, 4 from the ProQu

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Najwa Azmi, Nur Shihatus Sakinah, Wafi Najmi Naufal Athallah, and Dwi Novaria Misidawati. "Analisis Etika Bisnis Dalam Industri Keuangan Syariah di Indonesia." Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global 1, no. 2 (2025): 183–94. https://doi.org/10.63142/ekonosfera.v1i2.201.

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This study aims to analyze the implementation of business ethics in the Islamic financial industry in Indonesia, which is currently experiencing rapid development and has become an important component in the national financial system. This study uses a qualitative approach with a desk study method that reviews literature from official documents, scientific journals, and other relevant sources. The analysis was conducted descriptively-analytically by identifying, classifying, and synthesizing the literature to find patterns of ethical implementation and violations, as well as thematic compariso

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Khotimah, Husnul, and Nurul Huda. "Permintaan Donasi Bisnis Waralaba Dalam Etika Islam." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 5, no. 6 (2023): 2940–47. http://dx.doi.org/10.47467/alkharaj.v5i6.3724.

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This paper examines the phenomena that occur in society, related to requests for donations to franchise businesses. What should have been change in the form of change was given to consumers, but in reality the cashier asked for the change to be donated, therefore this article was born so that people know and understand how to donate correctly according to Islamic law. This study uses a qualitative method of phenomenology. The research results show that; first, carrying out business activities must be in accordance with Islamic law guided by the Al-Qur'an and hadith. Second, in carrying out the

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17

Bollino, C. Andrea, and Alberto di Pierro. "The Political Economy of the Free Rider, the Prisoner’s Dilemma and the Constitutional Contract." Journal of Public Finance and Public Choice 9, no. 2 (1991): 107–15. http://dx.doi.org/10.1332/251569298x15668907345298.

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Abstract In questo scritto il problema del «free rider» viene presentato in relazione al concetto di beni pubblici, nell’ambito di una prospettiva di economia costituzionale.Si dimostra che il fenomeno del free rider non richiede la non escludibilità dal consume Il free riding è possibile, quindi, anche quando vige il principio di esclusione. Esso si ha, infatti, in tutti i casi in cui il comportamento non cooperativo non può essere oggetto di immediata sanzione.Il tema trattato costituisce un aspetto di una più ampia indagine su problemi di comportamenti cooperativi e non cooperativi all’inte

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Labaika, Sindi, Fitroh Adhilla, and Riduwan Riduwan. "Memahami Etika Bisnis Islam dalam Manajemen Keuangan Serta Konsep Konsep Manajemen Keuangan dalam Islam." AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam 5, no. 2 (2023): 1923–32. http://dx.doi.org/10.37680/almanhaj.v5i2.3840.

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Ethics is the science that discusses the good and bad actions of human beings as far as the human mind can understand. Ethics in finance talks about financial behavior or activities that are ethically right or wrong. Islamic financial mechanisms run by financial institutions cannot be separated from sharia concepts that regulate product mechanisms and operations. The purpose of this study is to provide an explanation of what are the concepts of finance in Islam. In this research, the type of research we use is qualitative research with a descriptive approach through library research, which is

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Mujtaba, Muhammad Irsyad Elfin, and Tri Sangga Prestiani. "Kematangan Etika Pada Pendidikan Akuntansi : Tinjauan After Virtue." Owner 8, no. 2 (2024): 1877–84. http://dx.doi.org/10.33395/owner.v8i2.2009.

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The accounting scandals that have occurred so far are thought to be the result of ethical failures and the role of accounting education has been asked to be responsible for them. However, the ethical maturity of accounting students during their educational process is still questionable. The influence of mainstream Anglo-American capitalist culture is the cause. To address this, Alasdair MacIntyre's After Virtue moral discourse is proposed with the main focus being to answer the question "what kind of person do I want to be?" This research uses a library research approach by reviewing literatur

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Susianto, Susianto. "Mahkamah Konstitusi: Etika Kehakiman dan Kendaraan Politik Penguasa." Binamulia Hukum 12, no. 2 (2024): 459–71. http://dx.doi.org/10.37893/jbh.v12i2.695.

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Eksistensi dari lembaga yudisial tertinggi yang bertugas sebagai penegak konstitusi lahir sejak adanya amandemen pasca reformasi yang menentang semua tidak perilaku korupsi, nepotisme dan kolusi di antara para penyelenggara negara yang telah membenamkan negara ke titik nol demokrasi. Mahkamah Konstitusi semestinya tidak boleh dijadikan sebagai kendaraan penguasa. Tujuan artikel untuk mengetahui etika dan kewenangan hakim konstitusi yang bebas dan mandiri. Metode yang digunakan adalah yuridis normatif dengan pendekatan peraturan perundang-undangan serta pendekatan konsep. Kesimpulan dari peneli

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Jatmiko, Bakhoh, and Desi Erlina Zega. "Etika Keuangan Hamba Tuhan: Kajian Eksegetikal Terhadap 1 Timotius 6:3-10." Integritas: Jurnal Teologi 3, no. 2 (2021): 133–47. http://dx.doi.org/10.47628/ijt.v3i2.79.

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The background of this article was the financial problems that occurred in the context of a clergy's life and ministries institution. There were court cases of clergies and church organizations due to legal disputes and asset issues. This article aimed to get ethical principles from biblical research according to the minister's life and how they related to money matters. The research question tried to answer was, what are the economic ethics principles for the ministers based on 1 Timothy 6:3-10? Method applied in this research was qualitative descriptive with a literature study approach. The

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Kersting, Felix, Iris Wohnsiedler, and Nikolaus Wolf. "Weber revisado: la ética protestante y el espíritu del nacionalismo." Revista de Economía Institucional 23, no. 45 (2021): 43–82. http://dx.doi.org/10.18601/01245996.v23n45.04.

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Este articulo revisa la hipotesis de Max Weber sobre el papel del protestantismo en el desarrollo economico. Demuestra que el nacionalismo es crucial para la interpretación de la etica protestante de Weber y su comprobacion empirica. En el caso de Prusia de finales del siglo XIX, rechaza su sugerencia de que el protestantismo importaba debido a una “compulsion ascetica a ahorrar”. Ademas, encuentra que los niveles de ingreso, ahorro y tasas de alfabetizacion diferian entre alemanes y polacos, no entre protestantes y catolicos; y sugiere que este resultado se debe a la discriminacion contra Pol

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Pettinato, Cristiana Maria. "Il paradosso dell’abbondanza: il nuovo ordine etico-economico nel magistero di papa Francesco." Vergentis. Revista de Investigación de la Cátedra Internacional conjunta Inocencio III, no. 19 (March 27, 2025): 47–76. https://doi.org/10.12800/vg.19.4.

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The following study attempts to reconstruct, through the examination of numerous documents, containing a dialogue between the Social Doctrine of the Church, politics and economics, the magisterium of Pope Francis on the sensitive issue of the crisis of the neo-liberal economic system, which calls for an ethical revision in light of the principles of integral ecology, fide et caritate illuminata. The pontiff with his peculiar humanistic vision, looking favorably at the proposals of green finance, proposes concrete interventions in order to realize the principles of Christian fraternity, which c

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Bhatti, M. Ishaq. "Human Capital Need in Islamic Finance Education: A Case of Australia." International Journal of Learning and Development 2, no. 6 (2012): 146. http://dx.doi.org/10.5296/ijld.v2i6.2753.

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The main objective of this paper is to demonstrate training requirement for human capital needed in the emerging field of Islamic Finance (IF) industry in Australisian region. It proposes the structure of the curriculum which can build bridges among multi-culture/faith communities based on sound understanding of finance and Shariah in the western democratic societies where Muslims are in minorities. It presents a case study of La Trobe University’s pioneering Master of Islamic Banking and Finance (MIBF) degree structure and an online six week’s e-learning short course on Islamic Finance Profes

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Anafih, Erwinda Sam, and Mugi Harsono. "Etika Bisnis Jual Beli Online Dalam Perspektif Islam: Tinjauan Pustaka." Excellent 10, no. 2 (2023): 183–90. http://dx.doi.org/10.36587/exc.v10i2.1577.

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Buying and Online selling is buying and selling activities online by utilizing internet technology. This form of marketing can be done by displaying the seller's product by uploading photos of the product so that communication between the seller and the buyer will be formed, but the buyer cannot see the desired item directly. Even though buying and selling online has various benefits, there are also problems that may arise, especially in uncertainty, namely whether the items in the photos match when they are received and the goods sent will actually be sent. Therefore, it requires a very high

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Arfan Wiyanto, Dini Agustiani, Katarina Apriliana Zhilda, Lydia Yohana Sitohang, and Mega Utami. "Penerapan Kode Etik Profesi Akuntan Publik dan Kasus-Kasus Pelanggaran Etika Profesi Akuntan Publik." Cakrawala: Jurnal Pengabdian Masyarakat Global 4, no. 2 (2025): 24–35. https://doi.org/10.30640/cakrawala.v4i2.4034.

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A Public Accountant is an individual who has obtained a license from the Minister of Finance to offer services in accordance with the provisions of Law Number 5 of 2011 concering Public Accountants. Public accountants are required to exhibit good behavior-being honest, responsible, and possessing high integrity. In carrying out their duties, public accountants must comply with and uphold the Public Accountant’s Profesional Standards (SPAP), the Code of Professional Ethics, and laws relevant to the services they provide. The Code of Ethics for Public Accountants serves as guideline for ethical

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Putri Khairani. "Pemahaman Mahasiswa tentang Etika Akademik: Pendekatan Studi Kasus Pada Akademi Keuangan Perbankan (AKUBANK) Nusantara." Jurnal Pendidikan Penggerak 1, no. 2 (2023): 50–53. https://doi.org/10.35870/jpp.v1i2.2006.

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This research aims to gain a comprehensive understanding of the level of students' understanding of academic ethics at the Nusantara Banking Finance Academy (AKUBANK). This study uses a case study approach to explore the factors that influence the understanding of academic ethics, as well as their implications for the academic culture at this institution. The research method used is a case study involving AKUBANK Nusantara students as research subjects. Data was collected through in-depth interviews, questionnaires and observations. Data analysis was carried out using qualitative and quantitat

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Badi', Ahmad. "Paradigma Universal dan Sistem Dunia Islam." Jurnal Pemikiran Keislaman 28, no. 1 (2017): 69–93. http://dx.doi.org/10.33367/tribakti.v28i1.415.

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Kajian tentang ekonomi Islam selalu menjadi hal menarik, karena konsep ekonomi Islam sebagai “jalan tengah” antara sistem ekonomi kapitalis dan sosialis. Dalam konteks sosial-ekonomi, ajaran Islam bersifat dinamis serta keberpihakannya pada keadilan sosial bersifat mutlak. Hal ini karena ketidakadilan bisa merusak tatanan sosial serta bertentangan dengan moralitas. Ajaran Islam tentang ekonomi merupakan bagian dari visi besarnya tentang etika universal. Islam menegaskan pentingnya refleksi keimanan, etika pada motivasi ekonomi manusia. Paradigma dalam ekonomi Islam menjadi penting sebagai land

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Yudha Gusti Wibowo, Muhammad Andriyansyah. "PENGARUH PEMAHAMAN ETIKA BISNIS ISLAM TERHADAP MOTIVASI KERJA KARYAWAN DAN KUALITAS PELAYANAN KARYAWAN BANK MUAMALAT CABANG JAMBI." el-Jizya : Jurnal Ekonomi Islam 7, no. 1 (2019): 157–76. http://dx.doi.org/10.24090/ej.v7i1.3450.

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Quality of service is very important in the business of financial services, including in it is a service business finance that is managed by sharia. One of the syariah financial institutions that do business financial services is Bank Muamalat Branch Jambi. Service quality is determined by many factors, two of which are an understanding of Islamic Business Ethics and Employee Work Motivation. This study examines the problems related to the influence of Understanding Islamic Business Ethics on Employee Motivation and Quality of Employee Services at Muamalat Bank Jambi Branch. The approach used

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Hidayah Dwi Lestari and Ersi Sisdianto. "Pengaruh Profesionalisme, Komitmen Organisasi, Locus Of Control dan Etika Profesi Pada Kinerja Auditor." Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah 2, no. 2 (2024): 189–202. http://dx.doi.org/10.59059/jupiekes.v2i2.1227.

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Accountant has important role on supplying a reliablle finance information for all stakeolder. To support auditor success its very important for the auditor themself to has hight quality and reliable perfomance. To assess auditor performance in public accountant are based on the auditor performance. An auditor when implamanting their duty are requred to produce a good performance. A good audit quality can be generated if an auditor is able to pay attention to the factors that influence it. Professionalism, organizational commitment, locus of control (internal) and professional ethics are some

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Kartin Aprianti, Rosa Dwiyanti, M Rian Albar, et al. "Penerapan Etika Berbisnis dalam Operasional Usaha Pelaku UMKM Karijawa Permai (Abon) Dikelurahan Karijawa." Jurnal Pengabdian Masyarakat Sains dan Teknologi 4, no. 1 (2025): 01–07. https://doi.org/10.58169/jpmsaintek.v4i1.669.

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Business ethics is a fundamental aspect in the management of Micro, Small, and Medium Enterprises (MSMEs) to ensure business sustainability and growth. This research discusses the role of business ethics in Karijawa Permai MSMEs, which focuses on building consumer trust, improving reputation, and creating harmonious relationships with stakeholders. Ethical practices, such as honesty in service, regulatory compliance, and social responsibility, help strengthen the position of these MSMEs in the competitive local market. In addition, consistent implementation of business ethics is able to increa

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Maghfiroh, Siti, Saiful Ansori, Tia Octavia, and Enjen Zaenal Mutaqin. "Skema Antifraud dan Audit Sharia Compliance dalam Mitigasi Risiko Fraud: Studi Pada Bank Syariah di Indonesia." el-Jizya : Jurnal Ekonomi Islam 13, no. 1 (2025): 135–50. https://doi.org/10.24090/ej.v13i1.12934.

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Hingga pertengahan tahun 2024, bank syariah masih berhadapan dengan sejumlah resiko diantaranya fraud dan non performing finance (pembiayaan bermasalah). Fraud dapat dilakukan melalui dua sistem yaitu sistem digital banking dan pemberian pembiayaan. Beberapa penyebab fraud diantaranya adalah penyalahgunaan dana, manipulasi transaksi, budaya organisasi yang tidak sehat, kurangnya pengawasan dan pengendalian, rendahnya etika dan moral karyawan, serta adanya tekanan dari pihak manajemen. Penelitian ini bertujuan mengungkapkan temuan tentang bagaimana kebijakan antifraud dan audit sharia complianc

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Nikmatuniayah, Nikmatuniayah, Resi Yudhaningsih, Hartono Hartono, and Lilis Mardiana A. "ETIKA KERJA KARYAWAN BAGIAN AKUNTANSI DALAM PERUBAHAN ORGANISASI BANK SYARIAH DI KOTA SEMARANG." Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) 5, no. 1 (2022): 159. http://dx.doi.org/10.32497/akunbisnis.v5i1.3621.

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<pre><em>This study aims to form a model of work ethics for employees in the accounting department in organizational change at Islamic banks. Specifically, this study aims to investigate the implementation of the work ethic of employees in the accounting department in organizational change in the Islamic banking environment in the city of Semarang. In the second year, the research was continued to design a decision making model for the internal accountant of Islamic banks. The work ethic is measured by using parameters: cognitive ability, affective component, and behavioral compone

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Nur Laila, Mufidatun, and Muhammad Alhada Fuadilah Habib. "Strategi Pemasaran Bisnis Budidaya Ikan Lele “Berkah Mandiri” Perspektif Etika Bisnis Islam." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 3 (2023): 3928–49. http://dx.doi.org/10.47467/alkharaj.v6i3.5968.

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Catfish cultivation has great potential in this era because it is popular with the public, so quite a lot of new catfish cultivation businesses have emerged. This causes the world of catfish buying and selling business to have increasingly fierce competition, so it requires a good marketing strategy to be able to win the competition in the catfish farming business sector. Preliminary survey results found that implementing a marketing mix strategy was able to increase sales of Berkah Mandiri catfish. The purpose of this research is to describe the Marketing Strategy for the Berkah Mandiri Catfi

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Prastyanti, Rina Arum, and Adnan Terry Suseno. "PERLINDUNGAN HUKUM DAN ETIKA BAGI PENGGUNA FINTECH PEER TO PEER LENDING DI INDONESIA." Rechtidee 16, no. 2 (2021): 156–76. http://dx.doi.org/10.21107/ri.v16i2.11867.

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The rapid growth of illegal online loan services is also caused by the potential of the Indonesian people themselves to become a large enough market for online loan services. There are still many Indonesians who are not bankable, so many turn to illegal online loan services that are easier and faster. Currently, there are 105 illegal Fintechs that have been brought under control by the Investment Alert Task Force since 2018-2020. In terms of fintech dispute resolution, there is no dispute resolution agency that effectively resolves disputes. This is because the location of the parties is uncle

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Barus, Elida Elfi, and Nuriani Nuriani. "IMPLEMENTASI ETIKA BISNIS ISLAM (STUDI PADA RUMAH MAKAN WONG SOLO MEDAN)." JURNAL PERSPEKTIF EKONOMI DARUSSALAM 2, no. 2 (2017): 125–46. http://dx.doi.org/10.24815/jped.v2i2.6690.

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Islam justifies the buying and selling which includes also a business. But, of course, how a Muslim should strive in the business world in order to receive the blessings of Allah in this world and in the hereafter. Islamic business rules explained many things to be done by the businessmen Muslims and the business is expected to be developed and expanded rapidly due to always get a blessing from Allah SWT. Ensuring Islamic Business Ethics, both businessmen, business partners, consumers will each mutual benefit but many entrepreneurs/businesses that are no longer concerned with Islamic rules in

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Del Alcázar Chávez, Martín. "Multiculturalismo, género y derechos humanos." Allpanchis 34, no. 59/60 (2002): 65–94. http://dx.doi.org/10.36901/allpanchis.v34i59/60.562.

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En mayo del 2000, siendo comisionado de la Defensoría del Pueblo, visité por primera vez la comunidad nativa de Shintuya, en el departamento de Madre de Dios. Esta comunidad está integrada en su mayoría por indígenas de la etnica arambukt y se ubica en la zona de amortiguamiento del Parque Nacional del Manú; desde ahí se pueden tomar las embarcaciones para ingresar a otras comunidades más distantes.

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Beullens, Pieter. "Aristotelian Philosophy in Fragments." Fragmentology 5 (December 30, 2022): 35–50. http://dx.doi.org/10.24446/9vgi.

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This article presents the preliminary study of ten fragmentary strips of parchment recovered from Karlsruhe, Badische Landesbibliothek, Cod. Aug. pap. 119. The strips were cut from a bifolium that contained passages from a summary of and commentary on Aristotle's De anima and Ethica in their oldest Latin versions. An analysis of the content and the paleographical details clarifies the original state of the didactic text, which was previously known from a single manuscript.

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Indriani, Poppy, and Rolia Wahasusmiah. "Faktor-Faktor yang Mempengaruhi Auditor dalam Menilai Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang." MBIA 19, no. 1 (2020): 38–48. http://dx.doi.org/10.33557/mbia.v19i1.709.

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This study was conducted to obtain empirical evidence regarding the factors that influence auditors in assessing audit quality at the Public Accountant Office in Palembang. The respondents of this study were all staff auditors (senior auditors and junior auditors) at 8 Public Accountant Offices in Palembang that were registered with the Ministry of Finance of the Republic of Indonesia with 43 auditors. The sample selection method in this study was determined by the purposive sampling method. The analysis technique used is multiple linear regression analysis. The independent variables in this s

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Akhmad Rifai, Fuad Yanuar. "AKUNTANSI FORENSIK DALAM KONSEP ISLAM TERHADAP FRAUD SEBAGAI UPAYA PENCEGAHAN KEJAHATAN AKUNTANSI." Monex Journal Research Accounting Politeknik Tegal 10, no. 2 (2021): 142–49. http://dx.doi.org/10.30591/monex.v10i2.2013.

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Abstract Abstrak. Sistem pengendalian yang kurang baik seringkali dimanfaatkan oleh pihak-pihak yang memiliki wewenang dalam suatu organisasi untuk melakukan kecurangan sehingga memiliki dampak yang buruk bagi organsasi tersebut. Nilai etika dan moral perorangan harus muncul sebagai aturan etika organisasi dan setiap organisasi bertanggung jawab untuk mengembangkan suatu perilaku organisasi yang mencerminkan kejujuran dan etika yang dikomunikasikan secara tertulis dan dapat dijadikan pegangan oleh seluruh pegawai. Dalam islam prinsip dan konsep kehidupan bukan sekedar agar manusia baik di duni

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Difa Azzahrowani, Ilma, and Rachma Indrarini. "Pengaruh Etika Kerja Islami dan Kualitas Pelayanan Pedagang terhadap Kepuasan Pelanggan di Pasar PON Jombang." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 4 (2024): 5006–21. http://dx.doi.org/10.47467/alkharaj.v6i4.1016.

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The market is a certain place for the meeting of people who carry out trading activities (buying and selling) of goods and services. Jombang is an area that has the nickname as "Santri City", which in accordance with the expectations of the nickname is the creation of the behavior of a good trader and away from bad deeds and will affect satisfaction. However, not all traders in the market reflect this, there are several influencing factors, namely Islamic work ethics and service quality. The application of good work ethics in Islam is very important, because in it will create muamalah activiti

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Kamińska, Magdalena. "Autoetnografia jako technika badań etnograficznych w Internecie." Przegląd Socjologii Jakościowej 10, no. 3 (2014): 170–83. http://dx.doi.org/10.18778/1733-8069.10.3.08.

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Już pierwsze etnografie społeczności internetowych realizowały narracyjny model opowieści o osobistym doświadczeniu. Dziś to podejście nadal reprezentuje wielu badaczy cyberkultury, coraz częściej uprawiających autoetnografię metodologicznie świadomą i intencjonalnie wpisaną w korpus technik etnograficznych. Artykuł przedstawia charakterystykę, historię i dorobek tak rozumianej autoetnografii Internetu – umocowanej teoretycznie i metodologicznie w tradycji jakościowych badań społecznych, poszukującej równowagi między emic i etic w narracyjnej warstwie tekstu etnograficznego i stawiającej w cen

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Ali Masduqie, Muhammad Hamdan, Shalla Shafira Hafatareta, Istiqom Shinta Hardiyanti, and Afri Suhairi Panjaitan. "Penerapan Etika Bisnis Islam Dalam Produksi Budidaya Jamur Tiram Putih “Sari Kayu” Kecamatan Jetis Kabupaten Mojokerto." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 4 (2024): 5204–15. http://dx.doi.org/10.47467/alkharaj.v6i4.1055.

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This research aims to answer the problem formulation in this research, namely how the production process of white oyster mushroom cultivation "Sari Kayu", and how to apply Islamic business ethics in the production of white oyster mushroom cultivation "Sari Kayu", Jetis District, Mojokerto Regency. The research methodology used in the research conducted on the cultivation of white oyster mushrooms “Sari Kayu” uses a descriptive qualitative approach. As for this study using field research methods and based on primary data and secondary data. The technique of collecting data is by means of observ

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Boiliu, Noh Ibrahim. "Etika dan dilema spiritualitas di era artificial inteligent: Karya Roh Kudus bagi pendidikan kristiani dalam menghadapi tantangan teknologi modern." KURIOS 10, no. 3 (2024): 662–71. https://doi.org/10.30995/kur.v10i3.1158.

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The rapid development of Artificial Intelligence (AI) technology provides great potential for improving efficiency in areas such as healthcare, finance, and education. However, these advancements also pose ethical and spiritual challenges, especially in the context of the Christian faith. The Holy Spirit, One of the Trinity Persons, is the source of moral guidance and transformation, while AI operates based on logic and algorithms without spiritual elements. This research aims to bridge the gap in understanding by exploring the integration of spiritual values in AI development. As such, this p

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Raodah, Aurani, and Hafsah Hafsah. "Pengaruh Etika Profesi, Pengalaman Auditor dan Independensi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik di Kota Medan." Owner 7, no. 4 (2023): 3569–79. http://dx.doi.org/10.33395/owner.v7i4.1717.

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This study aims to determine the effect of professional ethics, auditor experience and independence on auditor performance at the Public Accounting Firm in Medan City. In this study the authors used an associative approach, the data source used was primary data. The data collection technique used was by distributing questionnaires to 173 auditors working at the Public Accounting Firm in Medan City. The sampling technique used is saturated sampling. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis using Statistical Package for the Soci

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Kumara, Gatot Kunta, and Nugraha Nugraha. "Bibliometric Analysis of Islamic Finance: Mapping Growth and Research Trends." Share: Jurnal Ekonomi dan Keuangan Islam 13, no. 2 (2024): 438. https://doi.org/10.22373/share.v13i2.21905.

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Islamic finance, a rapidly expanding sector, integrates financial principles with Islamic moral and ethical guidelines derived from the Quran and Hadith. This study conducts a thorough analysis of literature reviews in this field to discern its growth and collaborative dynamics. The primary objective of this research is to analyze literature reviews on Islamic finance using the Scopus database, thereby providing insights into publication trends, influential countries, and emerging research themes. An initial dataset of 231 publications was extracted from the Scopus database and refined to 139

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Kartini, Kartini, Kadek Dewi Wahyuni Andari, Degi Alrinda Agustina, and Agustinus Toding Bua. "Kegiatan Sosialisasi Pendidikan Lingkungan Hidup di Sekolah SDN 047 Tarakan." Bima Abdi: Jurnal Pengabdian Masyarakat 3, no. 2 (2023): 143–49. http://dx.doi.org/10.53299/bajpm.v3i2.341.

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Kegiatan Adiwiyata merupakan suatu program yang dirancang oleh Kementrian Negara Lingkungan Hidup sebagai perwujudan tempat yang baik, nyaman, serta ideal dimana siswa mampu memperoleh ilmu pengetahuan serta berbagai nilai-nilai etika sebagai landasan dasar untuk menjadi manusia yang dapat menuju cita-cita pembangunan yang berkelanjutan serta terciptanya kesejahteraan hidup. Oleh karena itu kegiatan pengabdian ini diarahkan pada siswa dalam rangka mewujudkan profil pelajar Pancasila. Metode pelaksanaan kegiatan dilaksanakan secara luring melalui sosialisasi dan praktik. Kegiatan ini terlaksana

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Dwimurti, Bangun Seto. "TRANSFER DANA BEDA BANK TANPA BIAYA ADMINISTRASI MELALUI APLIKASI FLIP DALAM TINJAUAN ETIKA BISNIS ISLAM." Jurnal Al-Hakim: Jurnal Ilmiah Mahasiswa, Studi Syariah, Hukum dan Filantropi 2, no. 2 (2020): 1–15. http://dx.doi.org/10.22515/alhakim.v2i2.2793.

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ABSTRAKTechnological development is able to break the old way (disruption) by combining technology and modern finance. The emergence of financial technology or can be called financial technology. Financial Technology is the use of technology in a financial system that produces new products, services, technology and / or business models and can have an impact on monetary stability, financial system stability, and / or the efficiency, smoothness, security and reliability of payment systems. One of the start-ups of financial technology that emerged in the field of fund transfer is Flip. Flip gave

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Dewi, Ni Ketut Ayu Rosiana, and I. Gusti Ayu Agung Pradnya Dewi. "PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI DAN SENSITIVITAS ETIKA TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING: STUDI KASUS PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) PROVINSI BALI." Jurnal Ilmiah Akuntansi dan Bisnis 4, no. 1 (2019): 1. http://dx.doi.org/10.38043/jiab.v4i1.2141.

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The Influence of Professionalism, Organizational Commitment and Ethical Sensitivity on Intention to Do Whistleblowing: Case of Asset and Finance Management Body of Bali Province.The purpose of this research is 1) To know the positive influence of Professionalism on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. 2) To know the positive influence of Organizational Commitment on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali 3) To know the positive influence of Ethical

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Kesaulya, Feby Astrid, and Ira Irzawati. "Pengaruh Nilai Etis terhadap Penilaian Etis Pengamat Manajemen Laba." Muhammadiyah Riau Accounting and Business Journal 3, no. 2 (2022): Press. http://dx.doi.org/10.37859/mrabj.v3i2.3297.

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Tujuan penelitian ini adalah untuk membuktikan bahwa terdapat perbedaan penilaian etis mengenai manajemen laba dari seorang manajer pengamat yang mempunyai nilai etis yang berbeda, yaitu idealis dan realis terhadap manajer agen yang dikenal maupun tidak dikenalnya secara pribadi. Penelitian ini menggunakan metode eksperimen dengan melibatkan 106 responden yang dibagi kedalam empat kuadran, yaitu (1) manajer pengamat idealis yang mengenal baik manajer agen, (2) manajer pengamat idealis yang tidak mengenal baik manajer agen, (3) manajer pengamat realis yang mengenal baik manajer agen, (4) manaje

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