This research aims to examine factor influence organizational commitment, personal cost of reporting, seriousness of wrongdoing and professionalism to the intention auditor whistle-blowing action with legal protection as ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh faktor komitmen organisasi, personal cost of reporting, tingkat keseriusan kecurangan, dan sikap profesionalisme terhadap intensi auditor melakukan tindakan whistle-blowing dengan perlindungan hukum sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di lingkungan Inspektorat Provinsi Sulawesi Selatan dengan teknik pengambilan sampel purposive sampling. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner secara langsung. Analisis data menggunakan analisis regresi linear berganda dan analisis regresi linear berganda dengan uji nilai selisih mutlak untuk hipotesis komitmen organisasi, personal cost of reporting, tingkat keseriusan kecurangan, dan sikap profesionalisme yang dimoderasi oleh perlindungan hukum. Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa tingkat keseriusan kecurangan dan sikap profesionalisme berpengaruh positif dan signifikan sedangkan komitmen organisasi dan personal cost of reporting berpengaruh negatif dan tidak signifikan terhadap intensi auditor melakukan tindakan whistle-blowing. Analisis variabel moderating dengan pendekatan nilai selisih mutlak menunjukkan bahwa perlindungan hukum hanya mampu memoderasi tingkat keseriusan kecurangan dan tidak mampu memoderasi komitmen organisasi, personal cost of reporting dan sikap profesionalisme terhadap intensi auditor melakukan tindakan whistle-blowing.Kata kunci: intensi whistle-blowing, komitmen organisasi, personal cost of reporting, tingkat keseriusan kecurangan, sikap profesionalisme, perlindungan hukum

This study investigates Moslem taxpayers' behavior in relation to the concept of Islam, the theory of planned behavior (TPB) and cognitive social theory (CST). Tax is an important issue for the country's development. It is an obligation for its citizens to pay taxes. Therefore, The taxpayers' behavior is one of selfassessment for Moslems in fulfilling their responsibility as good citizenships. The study used data obtained from purposive sampling of taxpayers in all Malaysian states (N=285). Findings showed that taxpayer compliance behavior is directly determined by its intention (niyyah). In the meanwhile, findings showed that morale (akhlaq), subjective norms and tax behavior control did not affect tax compliance behavior directly. This result indicated that the behavior of taxpayers is always influenced by the concept of Islamic thinking, which is, behavior is determined by its intention (niyyah). A sincere and right intention (niyyah) will guide taxpayers to real action. These concrete actions will bring benefits to themselves, others and especially to state development. Intention (niyyah) is determined by morale (akhlaq) and control of tax behavior. These findings represent that individuals in the intention (niyyah) of tax behavior will be influenced by the condition of their soul. Morale (akhlaq)are representations of Islamic values. Morale (akhlaq) will be formed in the soul of a Muslim if there is a balance of the power of science, the power of controlling lust and lust that has been educated by religion and minds.

Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan bentuk akad dan standar operasional produk pembiayaan murabahah dan menganalisis penerapan prinsip syariah dalam akad pembiayaan murabahah pada Bank Muamalat kota Parepare. Hasil penelitian menunjukkan bahwa: (1) Bentuk akad dan standar operasional produk pembiayaan murabahah pada bank Muamalat kota Parepare dengan mengacu kepada ketentuan Undang-undang Perbankan Syariah, BI (Bank Indonesia), OJK (Otoritas Jasa Keuangan) dan Fatwa DSN-MUI masih ada beberapa yang perlu diperhatikan yakni pada prinsip transparansi dan keterbukaan agar terhindar dari assymetric information dalam transaksi murabahah. (2) Penerapan prinsip syariah dalam akad pembiayaan murabahah pada bank Muamalat kota Parepare telah sesuai dengan Undang-undang Perbankan Syariah dan Fatwa DSN-MUI, dimana pembiayaan yang berdasarkan atas prinsip Islam yaitu tidak mengandung unsur riba, maisir, garar, haram, dan zalim. Pelarangan hal tersebut sejalan dengan maqasid syariah guna mencegah kemudharatan (daf'ul-mafasid), mendatangkan kemaslahatan (jalbul-maslahah), dan memelihara lima hal dasar yakni agama, jiwa, akal, keturunan, dan harta..

The emergence of the Covid-19 pandemic in Wuhan has made economies in various parts of the world experience instability. The real form that can be seen from the Covid-19 impact on the economy today is the Termination of Employment Relationship (PHK). Many employees have been dismissed, and various companies are even threatened with bankruptcy. Other aspects affected include casual daily laborers, MSME actors, restaurant businesses, and other businesses that involve large numbers of people. The type of study was qualitative. The researcher would explore an object to find the potential that existed in the object. This study used a library research method using secondary data obtained from articles, research results, and reference books that discussed the same topic as research. Cash waqf as Islamic financial philanthropy required the strengthening during the current pandemic to assist in the establishment of a Waqf Hospital (RSW), especially for COVID-19 victims, waqf Personal Protective Equipment (PPE), waqf masks, waqf polyclinic, Waqf Isolation House (RIW) and vaccine funding. Additionally, it could help micro business actors in funding for the sustainability of their businesses affected by the pandemic. If there were beneficiaries of cash waqf (al-mauquf alaih) who were not limited to religious provisions, there would equal distribution of aid to help slow economic recovery

This research aims to develop empowerment with role model empowerment of santri through e-commerce startups embodying futuristic santripreneur in Pesantren Modern Datok Sulaiman Palopo. This field research study is classified in qualitative descriptive using phenomenological and participatory action research to produce information, knowledge, skills solve problems on research subjects, and apply actions in natural settings. The results of this study, the empowering process of santri was conducted together with teachers and board of santri PMDS Palopo through a new media called "Ala Santri" tagged "Santri Pengusaha." This empowerment process principally develop santri potential and create the santri independent through e-commerce startups. This empowerment is implemented in five stages: the stage of human resource development, the stage of empowerment development through e-commerce startups, the evaluation or diagnosis stage of the problem, the stage of transformation of will in empowering, and the generalization and stabilization of changes in empowerment. There are two role models of empowering santri through e-commerce startups, namely business to consumer business model built independently by creating new media in the form of websites by maximizing transactions through chat, and Non-Business Electronic Commerce model that focuses on building the image PMDS Palopo.