Fraud dalam Perspektif Islam

Safuan, Safuan; Budiandru, Budiandru; Ismartaya, Ismartaya

doi:10.33395/owner.v5i1.330

Cited by 7 publications

(7 citation statements)

References 13 publications

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“…Al-Ikhlas, or sincerity, is an integral moral foundation in Islam, advocating that every action, irrespective of its magnitude, be performed solely for the sake of Allah, without anticipation of human accolades or rewards (Safuan et al, 2021;Kamri et al, 2014). This principle aligns with the teachings of the Al-Qur'an and Hadith: "And they are obliged only to worship Allah by purifying obedience to Him in (practicing) a straight religion."…”

Section: Islamic Values In Preventing Fraudmentioning

confidence: 98%

Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools

Setiawan,

Cholili

2023

SJEKI

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This study investigates the potential of cultural values as anti-fraud strategies in Islamic schools, with a specific focus on institutions in Surabaya. Utilizing a qualitative case study approach, the research gathered data through direct observation and unstructured interviews with informants. The findings underscore the importance of five core cultural values: honesty, trust, mutual cooperation, mutual respect, and mutual care. The study concludes that the implementation of these values is crucial in fostering financial reporting accountability and reducing the risk of fraud within the school environment. These insights can benefit not only educational institutions but also other organizations by providing valuable guidance for developing internal anti-fraud programs based on the internalization of cultural values. By understanding how these values contribute to a trustworthy and ethical internal environment, institutions can proactively anticipate and minimize the potential for fraudulent activity.==============================================================================================================ABSTRAK – Nilai Budaya sebagai Strategi Anti Kecurangan: Kajian dari Sekolah Islam. Penelitian ini bertujuan untuk mengeksplorasi strategi pencegahan kecurangan melalui implementasi nilai-nilai budaya di Sekolah Islam di Surabaya. Penelitian ini bersifat kualitatif melalui metode studi kasus dengan data yang dikumpulkan secara observasi langsung di lokasi penelitian dan wawancara tidak terstruktur dengan sejumlah informan. Hasil kajian menunjukkan bahwa nilai-nilai budaya yang diimplementasikan di sekolah adalah: kejujuran, amanah, gotong royong, saling menghargai, dan saling peduli. Implementasi nilai-nilai budaya tersebut terbukti menjadi faktor utama dalam membentuk akuntabilitas pelaporan keuangan dan mencegah terjadinya kecurangan di lingkungan sekolah. Hasil ini dapat menjadi panduan tidak hanya bagi lembaga pendidikan tetapi juga berbagai organisasi lainnya dalam membangun program pencegahan kecurangan internal dengan internalisasi nilai-nilai budaya tersebut. Pemahaman akan pentingnya nilai-nilai tersebut berkontribusi terhadap meningkatnya kepercayaan dan terciptanya lingkungan internal yang beretos kerja baik sehingga dapat meminimalisir berbagai potensi kecurangan.

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Section: Islamic Values In Preventing Fraudmentioning

confidence: 98%

Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools

Setiawan,

Cholili

2023

SJEKI

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“…Safuan dkk (2021) berpendapat Fraud ini bukan merupakan representasi dari agama tertentu yang dianut oleh pelakunya, semua agama tidak pernah mengajarkan perbuatan nista seperti itu. 19 Menurut Sudarmanto & Utami (2021) upaya pencegahan terhadap tindakan fraud akan lebih efektif untuk dilakukan dibandingkan dengan melakukan upaya represif. Pencegahan perlu dilakukan untuk menghindari kerugian yang lebih besar dan rusaknya reputasi institusi maupun individu.…”

Section: Kerangka Teoriunclassified

Laporan Keuangan Masjid: Perspektif Akuntansi Syariah Dan Pencegahan Fraud

Wahyu Ansahrizal

2023

JSE

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This study aims to qualitatively analyze and find out the financial reports presented by mosques based on the perspective of Sharia accounting and fraud prevention. This study used a descriptive qualitative method. The data used in this research is secondary data. Secondary data was obtained from the mosque's financial reports. The results of this study indicate that DSAK IAI (Financial Accounting Standards Board of the Indonesian Institute of Accountants) as a professional organization of accountants in Indonesia issued ISAK 35 to strengthen aspects of recognition, measurement, presentation and disclosure so that the financial statements of mosques presented based on ISAK 35 include statements of financial position, comprehensive income statements, cash flow statements, reports on changes in net assets, and notes on financial statements in order to create financial reports that are easy to understand, have relevance and have high comparability to strengthen aspects of accountability and transparency in order to minimize the occurrence of fraudulent practices.

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“…This analysis is a good alternative to the multiple regression analysis methods and principal component regression because this method is more robust or immune. Robust means that the model parameters do not change much when a new sample is taken from the total population (Geladi & Kowalski, 1986) [12].…”

Section: Data Analysis Techniquementioning

confidence: 99%

Islamic Value Oriented Fraud Awareness: Phenomenology of Anti Fraud Behavior in Medium Scale Business Sector

Rozmita Dewi Yuniarti,

Heryana,

Fitriani

et al. 2023

Advances in Economics, Business and Management Research

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This study aims to determine how many business people understand business without fraud, which is oriented towards Islamic values. The objects studied are the personality of the businessman, the understanding of the business environment, and the knowledge/experience of the businessman about fraud. The approach used in this research is a descriptive approach and a causal approach. Respondents in this study were 63 medium-scale businessmen who were determined by a convenience sampling approach with causality analysis technique using Smart PLS 3.0 as a data processing tool. The results of the study reveal, first: That business understanding has an effect on fraud awareness. This means that the higher the understanding of business people who are motivated by personality, understanding of the business environment, and knowledge/experience about fraud will increase awareness of fraud that is motivated by factors of opportunity, rationalization, and pressure. Second: Business understanding is determined mainly by understanding the business environment. Meanwhile, knowledge/experience of fraud is the lowest factor among the three factors. This also shows that the knowledge/experience regarding fraud from the respondents of medium-sized entrepreneurs is a factor that needs attention. Third: Awareness of fraud is determined mainly by the opportunity to commit fraud. And then followed by rationalization and pressure factors.

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Fraud dalam Perspektif Islam

Cited by 7 publications

References 13 publications

Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools

Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools

Laporan Keuangan Masjid: Perspektif Akuntansi Syariah Dan Pencegahan Fraud

Islamic Value Oriented Fraud Awareness: Phenomenology of Anti Fraud Behavior in Medium Scale Business Sector

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