BEHAVIORAL FINANCIAL FRAUD AND CRIME, ISLAMIC LAW INVESTIGATION IN USING FINANCIAL TECHNOLOGY

Wahid Wachyu Adi WINARTO, Muhammad Arif KURNIAWAN, Ade GUNAWAN

Resumen


Objective: Digital technology advancements, particularly in the area of financial technology, or Fintech, have an impact on technological and financial advancements that in turn affect the expansion of economic and financial crimes. Legal initiatives to address the effects of this crime have not kept pace with the development of FinTech. Therefore, this research aims to form innovative, effective and efficient concepts and approaches to combat financial crimes that use digital technology as a tool to commit crimes.

Method: This study uses descriptive qualitative methods and literature studies using financial crime investigation techniques to trace money is a valid theory. This method tracks assets for illicit earnings through forensic accounting and investigative auditing. But in order to implement this strategy, the legal system's core principles must be changed from emphasizing evidence of guilt to emphasizing evidence of the consequences of crime.

Result: According to this article, Islamic law enforcement officials and other relevant parties require a system of coordination that is both harmonic and synergistic from a structural standpoint. In the meanwhile, community economic infrastructure needs to be developed in terms of legal culture, particularly business transactions that facilitate data-based systems.

Conclusion: Islamic law enforcement strategies against financial crimes, especially Financial Technology (Fintech), must be developed in a complete legal system both in terms of legal substance, legal structure and legal culture. Development of legal substance is carried out through changes to regulations that accommodate advances in financial crimes and financial technology crimes.

Keywords: Financial Fraud; Accounting; Islamic law; Financial Technology.

RESUMO

Objetivos: Os avanços da tecnologia digital, particularmente na área da tecnologia financeira, ou Fintech, têm um impacto nos avanços tecnológicos e financeiros que, por sua vez, afetam a expansão dos crimes económicos e financeiros. As iniciativas legais para enfrentar os efeitos deste crime não acompanharam o desenvolvimento da FinTech. Portanto, esta pesquisa visa formar conceitos e abordagens inovadoras, eficazes e eficientes para combater crimes financeiros que utilizam a tecnologia digital como ferramenta para cometer crimes.

Metodologia: Este estudo utiliza métodos qualitativos descritivos e estudos de literatura que utilizam técnicas de investigação de crimes financeiros para rastrear dinheiro são uma teoria válida. Este método rastreia ativos para ganhos ilícitos por meio de contabilidade forense e auditoria investigativa. Mas, para implementar esta estratégia, os princípios fundamentais do sistema jurídico devem ser alterados, passando da ênfase à evidência da culpa para a ênfase à evidência das consequências do crime.

Resultados: De acordo com este artigo, os responsáveis islâmicos pela aplicação da lei e outras partes relevantes necessitam de um sistema de coordenação que seja simultaneamente harmonioso e sinérgico do ponto de vista estrutural. Entretanto, a infraestrutura económica comunitária precisa de ser desenvolvida em termos de cultura jurídica, especialmente transações comerciais que facilitem sistemas baseados em dados.

Contribuições: As estratégias islâmicas de aplicação da lei contra crimes financeiros, especialmente a Tecnologia Financeira (Fintech), devem ser desenvolvidas num sistema jurídico completo, tanto em termos de substância jurídica, como de estrutura jurídica e de cultura jurídica. O desenvolvimento da substância jurídica é realizado através de alterações nas regulamentações que acomodam os avanços nos crimes financeiros e nos crimes de tecnologia financeira.

Palavras-chave: Fraude Financeira; Contabilidade; Lei Islâmica; Tecnologia Financeira.

 

 


Palabras clave


Financial Fraud; Accounting; Islamic law; Financial Technology.

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DOI: http://dx.doi.org/10.26668/revistajur.2316-753X.v3i80.6749

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