Extent Of Compliance Research Articles

Compliance and assessment outcomes in the personal property tax

AbstractPersonal property taxpayers must decide the sort and quality of property information to report to assessors. Differences in the extent of compliance across personal property owners may result in assessors over‐ or underassessing noncompliers relative to compliers, which has policy implications for assessment equity and noncompliance penalties. Using nonparametric matching on a panel of restaurants from Dallas County, Texas from 2008 through 2022, I find consistent evidence that noncompliers are underassessed relative to compliers. Results suggest that Texas's statutory penalty rate for noncompliance should be almost twice as much for the rational property owner to be indifferent to compliance.

О проведении аудита системы управления промышленной безопасностью на примере ООО «Газпром трансгаз Томск»

The results of the audit of the industrial safety management system of Gazprom transgaz Tomsk, LLC, with the participation of the independent expert organization Scientific and Technical Center for Industrial Safety Problems Research, JSC, are provided. Notably, the audit of the industrial safety management system has been combined with the “classic” industrial safety audit. Brief information on Gazprom transgaz Tomsk, LLC, is provided, with the main focus on typical hazardous production facilities selected for the audit. The audit planning process, including the distribution of executives among the facilities to visit, in accordance with their geographic location, is described. The principles of establishment of criteria for the audit are listed. The parallel coordination of the jobs within the audit by the manager of the group of auditors and the representatives of the audit client is mentioned. A description of the stages of audit where the main attention has been paid to the industrial safety management system audit is provided. Notably, depending on the specifics of a visited department, the audit’s focuses change as well. The obtained results have been analyzed. The problem of currently missing requirements for the implementation, functioning, and evaluation of the efficiency of industrial safety management systems has been mentioned. The conclusion on the possibility and advisability of the industrial safety management system auditing combined with the control over the extent of compliance with the industrial safety requirements for hazardous production facilities as proof of the system's efficient functioning has been made. It is stated that such an experience can be used to develop regulatory and legal acts adopting the changes introduced in the Federal Law of July 21, 1997, № 116-FZ «On industrial safety of hazardous production facilities».

The Impact of International Accounting and Auditing Standards on the Quality of Financial Reporting

Objective: This study aims to measure the impact of applying international standards for financial reporting and auditing on the quality of financial reports for a sample of Iraqi joint-stock companies. Methodology: The study goal is achieved by developing a special form to examine financial reports in addition to a special form to examine the reports of auditors and the extent of compliance with the adopted international standards. To achieve the research objectives, a content analysis method was used for the financial reports of a sample consisting of 18 companies listed on the Iraq Stock Exchange distributed across 8 different sectors of activity. Results: Our findings reveal that most of these companies do not adopt international accounting standards and financial reporting, except for the banking sector. Additionally, statutory auditors do not follow international auditing standards, except for those auditing companies that apply international financial reporting standards. Conclusion: The non-compliance to International Accounting and Auditing Standardsfor the most of listed companies could affect negatively the quality and reliability of financial information provided by them.

Assessment of the Practices and Perspectives of Healthcare Providers Towards Utilization of Telemedicine for the Care of Adult Patients With Diabetes Mellitus During the COVID-19 Pandemic in India.

Background and purpose The lockdowns and restrictions enforced periodically during the COVID-19 pandemic posed a serious challenge for non-COVID care, especially in diabetes where telediabetes, the utilization of telemedicine consultations for diabetic care, became more necessary than ever before. Although studies have shed light on the perception of patients, there is a paucity of studies from the perspective of healthcare providers, especially in an Indian context. Moving forward, it is imperative to understand the perspectives of telediabetes providers in this domain. Hence, a nationwide survey was carried out to assess providers' practices and perspectives towards using telemedicine for providing diabetes care in India during the COVID-19 pandemic and beyond. Methods An online questionnaire-based, cross-sectional study was carried out involving diabetes care physicians. The study tool was developed after the identification of broad themes and constructs from published literature, national guidelines, and diabetes experts' recommendations, following which, it was validated by six experts and pilot-tested.An online open survey, hosted on a professional platform, was circulated to internists, endocrinologists, and other diabetes care physicians of various institutions, hospitals, and clinics from both public and private sectors across the country through individual and group emails and various mobile messenger services. Results Out of the 239 doctors who responded to the survey, 195 (81.6%) had provided telediabetes services since the COVID-19 outbreak, and 84.1% were actively providing teleconsultations for diabetes at the time of the survey. The majority of participants (63.2%) were private practitioners. Telediabetes engagement was 3.5 hours per day at the peak of the pandemic and reduced significantly to one hour after the end of the pandemic. Video calling was the most preferred modality for consultation, whereas messaging services were preferred for input from the patients. Printed prescription images followed by text messages were the common modalities for sending treatment advice. The overall perception towards telediabetes was positive (50.1%). Most physicians reported being reasonably and somewhat aware (65.6% and 20.5%, respectively) of telemedicine practice guidelines but were not sure about the extent of compliance. Conclusions Our study sheds light not only on the utilization of telediabetes from physicians' perspectives and practices but also on its acceptability while identifying areas requiring clarity and focus moving forward.

Effect of Compliance with Valuation Standards and Awareness on Property Value Certification among Estate Surveying Firms in Abuja, Nigeria

The quest for reliability and consistency in real estate valuations services prompted the use of valuation standards. The extent of compliance with this valuations standards by property appraisers is a matter due for worthy consideration. This study aims to examine the effect awareness of valuation standards and compliance has on property value certification. The target population comprises registered Estate Surveying firms who are in private practice in Abuja, Nigeria. The sampling frame is 171 registered firm. The sample size of 118 was adopted. The reliability of the study data was measured using Cronbach’s Alpha test which showed that valuers’ awareness and compliance to valuation standards, and property value certification variables with 5, 3, and 7 measuring constructs respectively, were reliable with value above 0.70. The findings of the study show that awareness has a mean score of 3.4392 which is high with the 5-point likert scale, likewise, appraisers’ level of compliance is high, with a mean score of 3.7017, also property value certification showed a mean value of 3.9766. In examining the effect of valuation awareness and compliance on Property value certification multiple regression analysis was employed and the variables explained 57.4% of the model; which implies that awareness and compliance were responsible for 57.4% of the variation in property value certification. The effect of awareness and compliance on the certification of property values; the ANOVA analysis showed that awareness and compliance has a significant positive effect on property value certification, while awareness to valuation standards has a 26.9% effect, compliance with standards has a higher effect of 57.6%. Therefore the study concludes that while awareness and compliance both have significant positive effect on property value certification, compliance to valuation standards has a greater effect on real estate property value certification.

THE IMPACT OF GOVERNANCE ON EMPLOYEE PERFORMANCE IN THE PALESTINIAN PRIVATE HEALTH SECTOR

The private health sector is considered one of the most important Palestinian sectors, as it is considered an essential support for the local and national economy by stimulating the process of growth and progress in medical services such as hospitals, specialized and health clinics, and others, in addition to the medical industrial sector and medical tourism. On the other hand, the pandemic that swept all over the world and affected the health of citizens And its economy has even reached the collapse of some countries. Most of this has recently led to societal, governmental and investment interest in the health sector. Hence, given the importance of the health sector in society and its sensitive role in the health of society, we decided to deepen the study of the health sector in terms of its application to the rules, principles and fundamentals of governance. And its impact on the quality of performance of workers in the health sector In the recent period, the issue of governance has dealt with a major role in the success of institutions in countries, among which scientific and research studies have shown the extent of the strong and well-established relationship between the existence of good governance in the health sector and the improvement of the performance of workers and employees, which leads to an improvement in the services provided to the general public, and therefore it can be said The issue of governance and its application and understanding of its theoretical and applied aspects contributed to achieving the desired goals of these institutions and helped in designing appropriate strategies and restructuring of these institutions in different countries. this study was conducted to find out the effect of governance on the performance of workers in the Palestinian private health sector. To achieve the research objectives, the researchers designed a questionnaire to measure the effect of applying governance standards, the most important of which are transparency, accountability, integrity, efficiency, effectiveness, and the extent of compliance by employees in the Palestinian private health sector on performance quality. Distributing the questionnaire to a random sample of the Palestinian private health sector employees, amounting to 120 respondents. This study relied on the descriptive approach, and the method of data collection was quantitative, and after that the data was analyzed statistically to extract the results that we reached and compare them to understand the relationship between the variables The study concluded that there is a relationship between the application of governance and its standards and the performance of employees in the Palestinian private health sector, and that the application of governance in the Palestinian private health sector is a realistic matter, which the Palestinian health sector has become aware of its importance and is now applying it to obtain an integrated and distinguished employee performance due to the importance of quality performance In the private health sector, because of the sensitivity and importance of the health sector in preserving the health of the citizen and the health of the community.

Value relevance of compliance with IFRS 7: evidence from Canada

PurposeThis paper aims to test whether the extent of compliance with International Financial Reporting Standards (IFRS) 7 requirements is value relevant and whether it influences the value relevance of the firm's accounting information (book value of shareholders' equity and net income).Design/methodology/approachThe sample for this paper consists of 288 financial institutions listed on the Toronto Stock Exchange (TSX) from 2016 to 2019. Panel regressions have been used in this study.FindingsThe findings reveal that compliance with IFRS 7 is positively associated with the firm's market value. After making a classification between high-compliance and low-compliance companies, the authors' results indicate that the compliance level is positively associated with the value relevance of net income. Surprisingly, when examining the value relevance of financial instruments disclosures (FID) supplied after the adoption of IFRS 9, the authors find that book values of shareholders' equity and earnings are not more value relevant in the post-IFRS 9 period.Research limitations/implicationsGiven that the authors' analysis has been restricted to the Canadian setting, the regression results might not be generalized for other countries with different capital markets features.Practical implicationsThe authors' findings point out that FID can affect investors' decisions as well as their confidence in the companies in which they invest. Hence, the regulatory bodies should gear more efforts to ensure high-compliance levels.Originality/valueTo the best of the authors' knowledge, this research is among the first attempts to investigate whether the new FID (after the adoption of IFRS 9) improves the firm disclosure quality and enhances the value relevance of accounting information.

Assessment of Policy Guidelines, Strategies, and Operational Processes Associated with Plastic Waste Management in Ghana

The study sought to assess to assess the policy guidelines, strategies, and operational processes associated with plastic waste management in Ghana. A descriptive cross-sectional study design that employed both quantitative and qualitative procedures was used. The data was analysed using Statistical Package for Social Sciences (SPSS). Descriptive analysis was performed on the structured questionnaire whereas thematic analysis was conducted on data from the interview guided. The results revealed that there are guidelines, strategies, and operational processes for plastic waste management in greater Kumasi and there exist different activities of stakeholders (Recycling companies, KMA and Waste collectors) in plastic waste management in Kumasi. The extent of compliance with plastic waste management guidelines (National Plastic Waste Management Policy) is dependent on the different stakeholders. Plastic recycling companies are in the infant stage with their activities being centered on six processes with pelletizing plastics for export been their major activities whereas waste collectors are solely responsible for collection, transportation and final disposal of plastic waste from different places to either dump sites or plastic recycling companies. KMA and other government institutions involved in waste management must take steps by supervising the day-to-day activities of plastic recycling companies and waste collectors to regulate the activities of companies within the plastic recycling industry.

Islamic banks' commitment to Sharia controls (Murabaha contracts, Ijarah contracts) Status (Banks working in Jordan)

This study focused on Islamic banks' adherence to Sharia controls when executing contracts, and the focus was on the most common debt contracts, which are contracts that all banks (Islamic and conventional banks) compete for. What distinguishes Islamic banks from traditional ones is the commitment to Sharia controls in Islamic banks. The most important results were that the motive for dealing with Islamic banks is religious motive, and that Islamic banks adhere to Sharia controls when drafting contracts, but their employees do not adhere to these controls when executing contracts. Islamic banks focus their investment efforts on debt contracts and on the youth category with fixed incomes, least riskiness, and not to focus on other Islamic contracts (Mudarabah, Musharaka, ...) that are riskier. There is no relationship between the type of contract and the extent of compliance with Sharia controls when executing contracts in Islamic banks.

Do professional shareholders matter for corporate compliance with IFRS reporting requirements: the moderating effect of board independence

PurposeFrom an agency theory realm, this study aims to respond to the more recent calls to deeply analyze the indirect influence of professional shareholders, namely, institutional, blockholder and foreign owners, on the extent of compliance with International Financial Reporting Standards (IFRS) mandatory reporting requirements.Design/methodology/approachMultivariate regression analysis was applied. Moreover, quantitative static and dynamic panel data have been used. More plainly, ordinary least squares was run as a baseline estimator. Afterwards, one-step system generalized method of moment and two-stage least squares were conducted to control for the potential endogeneity dilemma. The analysis is based on a sample of nonfinancial listed firms on the Palestine Stock Exchange for the time span of 10 years, from 2010 to 2019.FindingsAfter controlling for the detrimental effect of the endogeneity issue, the findings clearly reveal that the effect of the three types of professional shareholders (institutional, blockholder and foreign) on the extent of compliance with IFRS is more significant under a high proportion of independent nonexecutive directors.Originality/valueTo the best of the author’s knowledge, prior literature on the nexus between shareholding structure and compliance level with IFRS has restricted solely to analyzing the direct influence without casting the light on the moderation effect of independent nonexecutive directors. Hence, analyzing this sensitive configuration merits attention. In this vein, to ameliorate the compliance level with IFRS, regulators have to devote remarkable effort to updating both enforcement mechanisms and best practices of shareholding structure simultaneously.

Examining claims on food packages in India: Are they inadequate and deceptive?

This study examines the presence of claims on 230 food packages marketed in India and the extent of compliance with guidelines provided by the Food Safety and Standards Authority of India (FSSAI). The results reveal that word claims (natural) and nutrient content claims are most popularly used on food packages. Still, a large number of claims used on food packages cannot be classified or verified due to the absence of clear definitions from the regulator. In addition to this, unhealthy foods carry claims and foods also contain claims which have been stated as prohibited. These findings call for timely necessary actions on part of the regulator to protect the health of consumers.

Compliance with COVID-19 prevention measures during the onset of the pandemic in Australia: investigating the role of trust in federal and state governments and scientists

ABSTRACT Objective The current study explored (1) changes in trust in federal and state governments and scientists across representative Australian national samples from 2003–2020; and (2) the extent to which trust in these sources predicted compliance with COVID-19 prevention measures at the onset of the pandemic. Method Using a nationally representative samples (N = 1000), we asked participants to rate their trust in federal and state government and in scientists, their extent of compliance with COVID-19 prevention measures, and to provide demographic information. Results We found that trust in federal and state governments had significantly increased, while trust in scientists was at a high level matched by only three other time-points. Higher levels of trust in state government and scientists uniquely predicted greater compliance with COVID-19 prevention measures. Women and older respondents also reported greater compliance. Conclusion The current findings reinforce those from Australia and other countries indicating that trust increased during the onset of the COVID-19 pandemic, and those identifying trust in government and in scientists as important predictors of compliance. Importantly, our findings highlight the role of trust in state government, which potentially reflects the role played by Australian state governments in enacting and enforcing COVID-19 prevention measures.

The public availability of hospital CHNA reports: limitations and potential to study hospital investments in the next phase of public health.

Nonprofit hospitals have been required to complete and make publicly available their community benefit reports for more than a decade, a sign of changing expectations for private health care organizations to explicitly collaborate with public health departments to improve community health. Despite these important changes to practice and policy, no governmental agency provides statistics regarding compliance with this process. To better understand the nature and usefulness of the data provided through these processes, we led a research team that collected and coded Community Health Needs Assessment (CHNA) and Implementation Strategy (IS) Reports for a nationally representative sample of hospitals between 2018 and 2022. We utilized descriptive statistics to understand the frequency of noncompliance; t-tests and chi-square tests were employed to identify characteristics associated with incomplete documents. Approximately 95% of hospitals provided a public CHNA, and approximately 86% made their IS available. The extent of compliance with the CHNA/IS mandate indicates that these documents, paired with existing public health and policy data, offer considerable potential for understanding the investments nonprofit hospitals make to improve health outcomes and health equity in the communities they serve.

Reporting quality of randomized controlled trials evaluating non-vitamin K oral anticoagulants in atrial fibrillation: a systematic review

BackgroundRandomized controlled trials (RCTs) are subject to bias if they lack methodological quality. Furthermore, optimal and transparent reporting of RCT findings aids their critical appraisal and interpretation. This study aimed to comprehensively evaluate the report quality of RCTs of non-vitamin K oral anticoagulants (NOACs) for the treatment of atrial fibrillation (AF) and to analyze the factors influencing the quality.MethodsBy searching PubMed, Embase, Web of Science, and Cochrane Library databases RCTs published from inception to 2022 evaluating the efficacy of NOACs on AF were collected. By using the 2010 Consolidated Standards for Reporting Tests (CONSORT) statement, the overall quality of each report was assessed.ResultsSixty-two RCTs were retrieved in this study. The median of overall quality score in 2010 was 14 (range: 8.5–20). The extent of compliance with the Consolidated Standards of Reporting Trials reporting guideline differed substantially across items: 9 items were reported adequately (more than 90%), and 3 were reported adequately in less than 10% of trials. Multivariate linear regression analysis showed that the higher reporting scores were associated with higher journal impact factor (P = 0.01), international collaboration (P < 0.01), and Sources of trial funding (P = 0.02).ConclusionsAlthough a large number of randomized controlled trials of NOACs for the treatment of AF were published after the CONSORT statement in 2010, the overall quality is still not satisfactory, thus weakening their potential utility and may mislead clinical decisions. This survey provides the first hint for researchers conducting trials of NOACs for AF to improve the quality of reports and to actively apply the CONSORT statement.

THE RELATIONSHIP BETWEEN FAMILY SUPPORT AND DIET COMPLIANCE IN PATIENTS WITH CHRONIC KIDNEY DISEASE PERFORMED REGULAR HEMODIALYSIS AT X HOSPITAL SIDOARJO

Background: Chronic kidney failure is a disorder traits are regularly no longer identified by means of many human beings, due to the fact basically continual kidney failure is a ailment that kills silently (silent sickness and silent killer). Sufferers with CKD food plan non-compliance frenquently have an effect which isn’t properly for kidney performance.&#x0D; Objectives: The purpose of this examine became to decide the relantionship between family aid and dietery compliance in sufferers with continual kidney disoerder who underwent ordinary hemodialysis at RS X Sidoarjo.&#x0D; Methods: The design used is an analytic technique using a go sectional layout. This studies changed into conducted at RS X Sidoarjo, March 21-28 2021. The population in this take a look at were all patient who underwent everyday hemodialysis within the hemodialysis room at RS X Sidoarjo, totaling 67 sufferers the usage of non chance sampling, specifically total sampling. Statiscal check with the nonparametric of chi square exams.&#x0D; Results: As many as 56 respondents (83.6%) the extent of compliance and family help received appropriate results. As many as 11 respondents (16%) family help and stage of compliance acquired enough results.&#x0D; Conclusion: Asymp. Sig (2-sided) price of 0.000 &lt;0,05. So, it may be cocluded that there a relationship between family support and diet compliance in patients with chronic kidney disease who go to regular hemodialysis at RS X Sidoarjo.

The influence of the socioeconomic and politico-administrative environment on the extent of compliance with IPSAS in developing countries

PurposeThis paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and politico-administrative environment on this compliance during the period 2015–2018.Design/methodology/approachThis research develops a self-constructed checklist consisting of 116 disclosure items from five accrual-based IPSAS (IPSASs, 1, 2, 3, 14 and 24) and applies panel regressions for a sample of 500 entity-year observations of 125 PSEs.FindingsThe study results show a high level of disparity in the degree of compliance with IPSAS amongst DCs' governments, with an overall average level of 61%. They reveal that compliance with IPSAS is positively influenced by the level of citizen wealth, government political culture (degree of government openness) and the quality of public administration, whereas jurisdiction size, government financial condition and political competition are non-significant factors.Practical implicationsThis research provides researchers and practitioners with a comprehensive framework for understanding the extent of New Public Management reforms in DCs with a focus on International Public Sector Accounting Standards implementation. It might assist policymakers in their accounting strategies and might be a signal for DCs with low compliance to tap lessons from governments with successful experience of IPSAS adoption.Originality/valueFocusing on DCs' context, this paper brings new insights into the analysis of socioeconomic and politico-administrative incentives for government compliance with IPSAS. It is the first to investigate the impact of citizen wealth and political competition on IPSAS disclosures.

Application of the environmental pillar within the world-class manufacturing methodology for the purpose of achieving environmental sustainability

Environmental sustainability is one of the main dimensions involved in achieving sustainable industrialization through the application of practices reduction the consumption of environmental resources, and reduce the volume of waste and emissions, so the study aims to apply the environmental pillar associated with the methodology of (World Class Manufacturing – WCM) in one of the Iraqi manufacturing organizations for the purpose of achieving its environmental sustainability. The study site lacks knowledge of modern scientific theories related to these practices. The results of the study indicate that there are a number of gaps in the application of environmental procedures within the study site, and the extent of compliance with them, and the study concludes that the success of achieving environmental sustainability depends on the extent of commitment to achieve the study proposals, the most prominent of which were internal environmental goals, the application of the environmental training program, the extent of application of energy management standards, as well as the conformity of the international standard (ISO 14001 2015) of the Environmental Management System.

Development of a Checklist to Identify Injury Hazards on Row Crop Farms in the Midwestern United States.

Agriculture is among the most dangerous industries in the U.S., yet routine surveillance of injury hazards is not currently being conducted on a national level. The objectives of this study were to describe a new tool, called the Hazard Assessment Checklist (HAC), to identify and characterize farm hazards that increase injury risk to farmers and farm workers, and (2) report the inter-rater reliability of the new tool when administered on row-crop farms in Iowa. Based on a literature review and a consensus of expert opinion, the HAC included hazards related to self-propelled vehicles, powered portable implements, fixed machinery and equipment, farm buildings and structures, fall risks, and portable equipment associated with fall risk. A scoring metric indicating the extent of compliance with recommended safety guidelines and standards was developed for each item of the HAC, which included compliant, minimal improvement needed, substantial improvement needed, and not compliant. Inter-rater reliability was assessed from data collected by research staff on 52 row crop farms in Iowa. Cohen's weighted Kappa values demonstrated high inter-rater reliability, ranging between 0.86 and 0.94, for all HAC sections. The HAC can be completed in 1.5-2 hours on each farm and requires about three hours of training, two hours of which are spent in field training. The ability to monitor injury-related hazards over time using an empirically driven tool will contribute significantly to injury prevention efforts in an industry with consistently high rates of fatal and nonfatal injury.

Measure to improve: Is there a patient-acuity measurement tool suitable for use in maternity service provision in the Netherlands? A systematic review.

Background and AimsIt is difficult to overestimate the importance of safe staffing levels within the context of effective, quality healthcare. Poor staffing has been cited as a contributory factor in the number of unnecessary hospital deaths. This is particularly so in maternity care, where poor staffing has been inexorably linked to avoidable perinatal and maternal mortality. In the Netherlands, maternity service provision (MSP) is stratified into primary (community)‐ and secondary (hospital)‐based care. While most midwives (71%) work in primary care, the majority are self‐employed or work in small group practices. Where women birth at home, one‐to‐one care during labor is the norm. However, despite the existence of a national standard for birth‐related care, which states unequivocally that women birthing in hospitals should (also) receive one‐to‐one care, while in labor this is not always the case. The extent of compliance with the national care standard has until now not been the subject of scrutiny. We aim to identify evidence for the use of patient‐acuity measurement tools (PAMTs) in MSP to explore the extent of one‐to‐one care for women birthing in hospitals in the Netherlands and select and/or modify a valid PAMT suitable for use in maternity units in hospitals in the Netherlands to assess to what extent the quality standard of one‐to‐one care for birthing women is being met.MethodsIn this systematic literature review, all citations are first screened for title and abstract, then full text for suitability of inclusion.ResultsThree studies were identified for inclusion in the review. One PAMT is recommended.ConclusionOne PAMT suitable for use in maternity service was identified. However, the evidence level for use is low. Nevertheless, in view of the unique nature of midwifery service provision, a PAMT specifically developed for use in maternity service is preferable.

Analisis Fenomena Praktik Money Game pada Aplikasi Trading Investasi Menurut Perspektif Islam

The rise of binary options trading, especially the OctaFX application, in carrying out buying and selling financial assets. Whether it's buying and selling foreign currency (forex), stocks, derivatives, to cryptocurrencies (cryptocurrency). practice money game and the views of Islamic law by using three sharia rule guidelines (AAOIFI Standards, MUI Fatwa, and POJK). Thus, it can determine the suitability of binary options trading with sharia law. In this study, the author uses a descriptive qualitative method of content analysis in which the data source is taken from news related to the object of research, namely the case of phenomena that occur in the OctaFX application from the period 2021 to early 2022. The data will be analyzed using content analysis , namely by adjusting the data obtained with the basic guidelines of sharia rules. The extent of compliance with sharia law on binary options trading on the OctaFX application. Based on the results of research conducted and explained by the author that trading practices on the OctaFX application are still far from conforming to sharia rules, as well as the existence of elements of money game which are characterized by the absence of legality in the application, the presence of gharar elements, and not in accordance with the rules of muamalah law. &#x0D; Keywords: Money Game Practice, OctaFX Trading, Islamic Perspective