Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh skeptisme profesional terhadap penilaian auditor eksternal atas risiko kecurangan (2) Pengaruh independensi terhadap penilaian auditor eksternal atas risiko kecurangan (3) Pengaruh narsisme klien terhadap penilaian auditor eksternal atas risiko kecurangan (4) Pengaruh tekanan waktu terhadap penilaian auditor eksternal atas risiko kecurangan. Penelitian ini dilakukan dengan metode dengan kuesioner kepada auditor yang bekerja di di Semarang dan Yogyakarta. Total responden penelitian ini sebanyak 48 auditor. Alat statistik yang digunakan untuk menguji hipotesis adalah regresi berganda dengan bantuan. Hasil penelitian ini menunjukkan bahwa variabel skeptisme profesional dan tekanan waktu memiliki pengaruh yang signifikan terhadap penilaian auditor eksternal atas risiko kecurangan, sedangkan variabel narsisme klien dan independensi tidak berpengaruh signifikan terhadap penialaian auditor eksternal atas risiko kecurangan. skeptisme professional, independensi, narsisme klien, tekanan waktu, penilaian risiko kecurangan oleh auditor

Purpose The purpose of this paper is to build a relationship between the quantitative and structural indicators of maqashid sharia studies produced from bibliometric analysis and the conceptual discussion developed through a thorough review of selected key literature. Design/methodology/approach The study uses bibliometric analysis, collecting information drawn from 219 articles published in 68 journals during the period of 2006–2022. This study uses VOSviewer, RStudio, Microsoft Excel, and an examination of research time periods using the Scopus database to illustrate the citation analysis and keyword map. It is also strengthened by content analysis of selected studies. Findings The main research theme found in this study is the application of maqashid sharia in Islamic banks, with Islamic banks and Islamic finance among the most frequently used keywords. Meanwhile, the geographical spread of maqashid sharia research has reflected its universal acceptance, as it has spread across both Muslim-dominant and non-Muslim-dominant countries. Besides, maqashid sharia is found to be an extremely important subject for ensuring the ethical dimension of Islamic finance products and services, a more inclusive human development index, and contributing to the international agenda of Sustainable Development Goals. Lastly, future research is expected to broaden it into a multi-dimensional horizon, with several recommendations offered to enrich the understanding of maqashid sharia. Practical implications The findings of this study can be beneficial to multiple stakeholders in Islamic finance industry, including the management of Islamic banks, who can enhance the values of maqashid sharia in designing their products/services, and the regulators, who can formulate regulatory frameworks which are reflective of maqashid sharia principles. Social implications This study will assist future scholars in this field to formulate and design exciting research ideas and models to address the deficiencies found in the current implementation of maqashid sharia within Islamic finance industry. Originality/value The primary contribution of this study is to provide comprehensive review and discussion of selected significant literature on maqashid sharia and give direction for future research. In addition, this study also extends and incorporates the results of bibliometrics using the recent maqashid sharia studies published at the end of 2022.

Pandemi Covid-19 di Indonesia telah memberikan dampak negatif terhadap sektor Ekonomi, utamanya bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Penggunaan teknologi informasi dan internet menjadi solusi untuk dapat menigkatkan omzet usaha bagi pelaku UMKM di Indonesia selama pandemi Covid-19. Namun, demikian, belum semua pelaku UMKM mampu memanfaatkan teknologi informasi dan internet untuk media pemasaran dan transaksi, salah satunya adalah kelompok petani salah di Srumbung Magelang. Edukasi pemanfaatan teknologi informasi dan internet, seperti aplikasi pesan singkat Whatsapp Business dan aplikasi editing foto Canva, diharapkan dapat membantu petani salak untuk tetap dapat memasarkan dan menjual berbagai produk di tengah pandemi Covid-19. Edukasi pemanfaatan Whatsapp Business dan Canva dilakukan dalam bentuk workshop yang diselenggarakan dalam satu hari. Workshop dilakukan dengan materi pengenalan dan praktik penggunaan Whatsapp Business dan Canva. Diakhir Workshop beberapa petani salak di Srumbung Magelang telah berhasil memiliki Whataspp Business dan dapat menggunakan Canva untuk editing foto produk mereka.

Corruption is still a severe problem for many developing countries. One of the efforts to eradicate corruption is implementing a whistleblowing system. This research aims at examining the effects of professional commitment, leadership style, organizational culture, rewards, and level of retaliation towards internal whistleblowing intentions. The sample used in this research consisted of 125 Indonesian civil servants who worked in Klaten Regency, Central Java. This research indicated that professional commitment, organizational culture, leadership style, and reward had a positive and significant effect on internal whistleblowing intentions. However, the research could not show that retaliation influences internal whistleblowing intentions. This research implied strengthening professional commitment, organizational culture, leadership, and rewards that could increase whistleblowing intentions.