<em>This study aims to detect fraudulent financial reporting through fraud pentagon theory in companies listed in the Jakarta Islamic index 70. The research method used is quantitative research with a comparative causal approach. Related to sampling using purposive sampling. The findings in this study are the financial target variables, external pressure, nature of industry and rationalization have a significant effect on the detection of financial statement fraud. As for financial stability, ineffective monitoring, change in auditors, change of director, and arrogancy do not have a significant effect on the detection of financial statement fraud.</em>
Kebenaran dalam hokum islam dapat dilihat pada tiga sisi yaitu kebenaran yang dilandasi dengan filsafat yakni dengan menuntut ilmu pengetahuan untuk memahami, sedangkan agama adalah menuntut pengetahuan untuk beribadah. Selanjutnya, filsafat kebenarannya adalah relative dan ridak ada satupun yang mutlak sempurna. Jika satu masalah tidak terjawab oleh ilmu pengetahuan, maka filsafat pun terdiam atau memberikan jawaban dugaan, spekulasi, terkaan, sangkaan dan perkiraan, maka manusia berada dalam kebingungan. Ilmu pengetahuan adalah pengetahuan yang tersusun secara sistematis dan metodis, pendekatan yang digunakan adalah empiris, terikat dimensi ruang dan waktu serta berdasarkan kemampuan panca indera manusia, rasional dan umum dan para ahlinya dapat mempergunakan proposisi. Agama adalah kumpulan aturan tentang cara-cara mengabdi kepada tuhan dan harus dibaca serta memiliki sifat mengikat. Aturan yang datangnya lebih tinggi dari Tuhan, manusia sebagai pelaksana aturan tersebut. Karena dengan aturan tersebut seseorang akan mendapatkan sangsi apabila ia tidak melaksanakan aturan-aturan yang ditetapkan oleh Tuhan. Dengan agama menjadi persoalan sarat emosi, subjektifitas, kecenderungan dan kadang sifat untuk mengenal tawar menawar. Kesimpulannya agama kebenarannya adalah mutlak sedangkan filsafat dan ilmu pengetahuan kebenarannya relafif.
Relaas call is one of the most important instruments in court proceedings. Without a call, the presence of the parties in the Court has no legal basis. Relaas Summons in the Civil Procedure Code is categorized as authentic deeds. Relaas did not convey to the parties in the litigation. The Respondent did not know about the trial schedule and the claim him, which resulted in the Respondent or Defendant losing the right to answer or defend himself against the plaintiffs' demands or the applicants. This study examines the Relaas summons' effectiveness through the Kelurahan in divorce cases at the Bitung Religious Court. Through field research with a qualitative descriptive approach using data mining techniques, observation, interviews, and documentation. The results prove that the Relaas concept in Islamic Law is contained in KHI Article 131, Articles 138 s.d. Article 140. Likewise, the Relaas image in positive Law is included in the Herzien Indlandsch Reglement or abbreviated as HIR and Rechtsreglement Voor de Buitengewesten, which are Civil Procedural Laws for areas outside Java and Madura. or abbreviated as RBg. The implementation of Relaas summons through the kelurahan was not effective in four cases, namely Case Number 55 / Pdt.G / 2018 / PA Bitg, Case Number 91 / Pdt.G / 2019 / PA Bitg, Case Number 0061 / Pdt.G / 2017 / PA Bitg and Case Number 0150 / Pdt.G / 2017 / PA. However, official and proper elements have subsequently been fulfilled.
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