Purpose The purpose of this paper is to evaluate the effect of the new fraud diamond model in explaining financial statement fraud. Design/methodology/approach The variables used to examine the factors consist of motivation, opportunity, personal integrity and capability. This research used manufactured companies listed in the Indonesia Stock Exchange of the 2015–2019 period as the population. Findings There has been a positive influence between personal financial need (OSHIP), nature of the industry (RECEIVABLE) and history of sale (SG) toward financial statement fraud, while the negative effect is found only in the effective monitoring (IND). Research limitations/implications The new fraud diamond model theory which is used as a reference in this study is a new and under-developed theory. So the author suggests that further research on this theory be carried out to strengthen the new fraud diamond model theory and ensure whether it can be used as a reference to find out the causes of financial statement fraud. In addition, the object used in this study is limited to manufacturing companies, so the author suggests that further research combine several types of companies. Originality/value The research finding supports the new fraud diamond model theory in elaborating the financial statement fraud phenomenon.

Reason and the Qur'an know each other and are recognized in Islamic science. In this context, many researchers are interested in examining the relationship of reason and the Qur'an. According to Dr Muhammad Nahadi, discussion of reason, the Qur'an in the context of knowledge is the concept of developing knowledge. In line with this development, the development of Islamic education in the context of the study of reason and the Qur'an is urgently needed, especially as a means of answering the challenges of education with global challenges. This type of research is literature research, which is a form of scientific reasoning argumentation appearance that describes the results of literature studies and the results of the author's thought about a problem/topic of study. And data collection techniques using library research techniques, or library research, with data processing techniques. The data analysis process begins by gathering all data about the reason and objectives of Islamic education in order to find out the implications of reason in achieving the objectives of Islamic education. The results of this study indicate that, first, reason is the power of thought that when used can lead a person to understand and comprehend the problem he is thinking about. Second, reason serves as a tool for thinking, pondering and living also to develop ideas, concepts and bright ideas, very closely related to education. So that reason in its implications for the objectives of Islamic education is crucial to the

Douglas Husak has been widely known, especially in the United States and Europe, as a leading theorist who combines the disciplines of legal philosophy and criminal law. Most of his writings were directed at the use of the coercive means of the state through criminal law as minimum as possible. The minimalist theory of criminal law that he coined was motivated by the phenomenon of the increasing number of acts criminalized in the United States Federal State Law in which the majority related to offenses of risk prevention causing overcriminalization. To prevent this, criminal law must be placed as a last resort. The state’s decision to criminalize an act must pay attention to internal and external constraints. The first includes the nontrivial harm or evil constraint, the culpability of the actor, and the proportionality of punishment, while the second is related to the substantiality of the state’s authority to punish. The thought is relevant to be adopted in the criminalization policy in Indonesia, especially regarding the principle of the blameworthiness of conduct, the severity of punishment must weigh the dangerousness of the (actor) offenses, and criminalization should not be taken if other means are equally effective or even more effective to achieve the goal. Abstrak Douglas Husak dikenal luas terutama di Amerika Serikat dan Eropa sebagai teoretisi terkemuka yang menggabungkan antara disiplin filsafat hukum dan hukum pidana. Tulisan-tulisan Husak kebanyakan diarahkan pada penggunaan sarana koersif negara melalui hukum pidana seminimal mungkin. Teori hukum pidana minimalis yang dicetuskannya dilatarbelakangi fenomena semakin banyaknya perbuatan-perbuatan yang dikriminalisasi dalam undang-undang Negara Federal Amerika dan mayoritas terkait offenses of risk prevention sehingga menimbulkan kelebihan kriminalisasi. Untuk mencegahnya, hukum pidana harus ditempatkan sebagai sarana terakhir. Keputusan negara untuk mengkriminalisasi suatu perbuatan harus memperhatikan pembatas internal dan pembatas eksternal. Yang pertama meliputi sifat jahat dan dampak kerugian/kerusakan yang begitu serius dari dilakukannya suatu tindak pidana, kesalahan pembuat, dan proporsionalitas pidana; sedangkan yang kedua terkait substansialitas kewenangan negara untuk memidana. Pemikiran Husak relevan untuk diadopsi dalam kebijakan kriminalisasi di Indonesia terutama menyangkut prinsip ketercelaan suatu perbuatan, penetapan beratnya ancaman pidana mengacu pada seriusitas delik dan kesalahan pembuat, dan kriminalisasi tidak boleh ditempuh jika cara-cara lain sama efektif atau bahkan lebih efektif untuk mencapai tujuan.

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Abstract. Many stakeholders in the utilizing of environmental services and natural attraction of Tuk Semuncar Utilization Zone needs to get the attention of the Gunung Merbabu National Park Officer. The existence of natural resources has an important role for the life of the community, making the complexity of the relationship between various parties who have interests in natural resource management. The existence of stakeholders and their interests should receive attention and be considered to be accommodated as an effort to prevent the occurrence of losses to the conservation area of Gunung Merbabu National Park. Every stakeholder's interest can have a positive and negative impact on other stakeholders. Stakeholder analysis can help in understanding the conflict on the utilizing of environmental services and natural attraction that is happening, as well as input strategy in involving stakeholders for the achievement of goals.