Islamic Principles in Efforts to Prevent Accounting Fraud
DOI:
https://doi.org/10.38035/dijefa.v2i5.1050Keywords:
Faith, Morals, Trust, Fraud Prevention.Abstract
Weak internal control is generally caused by the internal environment and the external environment. Among several types of fraud. Financial statement fraud is the type of fraud that has the most detrimental effect of fraud. Islam has set values, concepts in regulating ethics and regulations so that this life runs according to rules and harmony. Economic activities in Islam are not only oriented to worldly and contemporary interests, but also to ukhrawi benefits. Spirituality is the greatest meaning and purpose in a person's life which is considered capable of providing a more positive reciprocal relationship between the organization and its members, and enabling everyone to work together and achieve the same goals. Therefore, to avoid fraud, Islam threatens a lot and warns in its argument that there will be retaliation for cheating. Religiosity with the principles of faith, morals and trust is the main capital for preventing fraud.
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Alfian, N. (2016). Nilai-Nilai Islam Dalam Upaya Pencegahan Fraud. Jurnal Akuntansi Dan Investasi, 1(2), 205–218.
Ali, I. M. A. (2012). Memaknai Disclosure Laporan Sumber dan Penggunaan Dana Kebajikan (Qardhul Hasan) Bank Syariah. Jurnal Akuntansi Multiparadigma, 3(2), 187–209.
Alim, M. N. (2011). Akuntansi Syariah Esensi, Konsepsi, Epistimologi, Dan Metodologi. InFestasi, 7(2), 154–161.
Antonio, M. S. (2001). Bank Syariah: dari teori ke praktik. Gema Insani.
Dewi, I. K. (2019). Nilai-Nilai Profetik Dalam Kepemimpinan Modern Pada Manajemen Kinerja. Gre Publishing.
Eferin, S. (2016). Sistem Pengendalian Manajemen Berbasis Spiritualitas. Yayasan Rumah Peneleh.
Etienne, J. (2011). Compliance theory: A goal framing approach. Law & Policy, 33(3), 305–333.
Febrianto, H. G., & Fitriana, A. I. (2020). Mendeteksi Kecurangan Laporan Keuangan Dengan Analisis Fraud Diamond Dalam Perspektif Islam (Studi Empiris Bank Umum Syariah di Indonesia). Profita: Komunikasi Ilmiah Dan Perpajakan, 13(1), 85–95.
Gilbert, M., & Wakefield, A. (2018). Tackling fraud effectively in central government departments: A review of the legal powers, skills and regulatory environment of UK central government counter fraud teams. Journal of Financial Crime, 1–26.
Habibah, S. (2015). Akhlak dan etika dalam islam. Jurnal Pesona Dasar, 1(4).
Hayati, N., & Amalia, I. (2021). The effect of religiosity and moderation of morality on fraud prevention in the management of village funds. The Indonesian Accounting Review, 11(1), 105–114.
Ibrahim, S. S., Man, N. C., & Noor, A. H. M. (2013). Fraud: An Islamic Perspective. The 5th International Conference on Financial Criminology (ICFC), 446–457.
Jabbar, S. F. A. (2012). Insider dealing: fraud in Islam? Journal of Financial Crime.
Khairi, M. S. (2013). Memahami Spiritual Capital dalam Organisasi Bisnis Melalui Perspektif Islam. Jurnal Akuntansi Multiparadigma, 4(2), 286–307.
Khir, M. M., Othman, A. K., Hamzah, M. I., Demong, N. A. R., Omar, E. N., & Abbas, M. K. M. (2016). Islamic Personality Model: A Conceptual Framework. Procedia Economics and Finance, 37, 137–144.
Kusumaningtyas, D. (2018). Religiusitas pada Motivasi dan Etika Profesi Akuntan dalam Prespektif Islam. Jurnal Ilmiah Cendekia Akuntansi, 4(3), 116–126.
Lunenburg, F. C. (2012). Compliance theory and organizational effectiveness. International Journal of Scholarly Academic Intellectual Diversity, 14(1), 1–4.
Mahdavikhou, M., & Khotanlou, M. (2012). New approach to teaching of ethics in accounting “introducing Islamic ethics into accounting education.” Procedia-Social and Behavioral Sciences, 46, 1318–1322.
Maifizar, A., Marlina, L., Vonna, S. M., & Abdullah, I. (2020). THE RELIGIOUS ROLE OF LEADERSHIP MORALITY IN PREVENTING THE FRAUD OF GAMPONG FUNDS IN WEST ACEH DISTRICT. PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(5), 111–120.
McGhee, P., & Grant, P. (2008). Spirituality and ethical behaviour in the workplace: Wishful thinking or authentic reality. EJBO-Electronic Journal of Business Ethics and Organization Studies.
Misbach, I. (2020). Ekonomi Syariah (Cetakan 1). Alauddin Press.
Mohammed Rouhoma, H., Kumar Dhar, B., Ali, K., & Osman, M. M. (2018). Constructing model to explore the influence of Religiosity and Spirituality on Organizational Performance through Organizational Commitment. AL-ABQARI: Journal of Islamic Social Sciences and Humanities.
Mujib, A. (2018). Syari’ah Fraud Model: Sebuah Konsep Dasar. UNEJ E-Proceeding, 112–127.
Mujib, A., Wardayati, S. M., & Miqdad, M. (2021). Model Pengendalian Internal Pesantren. Jurnal Akuntansi Dan Pajak, 21(02).
Nata, D. R. H. A. (2015). Studi Islam Komprehensif. Prenada Media.
Oktaviana, U. K. (2010). Gharar dalam Akuntansi Akrual. EL MUHASABA: Jurnal Akuntansi (e-Journal), 1(1).
Othman, N. (2011). Exploring the ummatic personality dimensions from the psycho-spiritual paradigm. International Journal of Psychological Studies, 3(2), 37.
Prayoga, M. A., & Sudarmaji, E. (2019). Kecurangan laporan keuangan dalam perspektif fraud diamond theory: Studi empiris pada perusahaan sub sektor transportasi di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, 21(1), 89–102.
Qardhawi, Y. al, & Nilai, P. (1997). Moral dalam Perekonomian Islam, Terj. Didin Hafiduddin Dan Setiawan Budi Utomo,(Jakarta: Robbani Press.
Rahman, Z. A., & Shah, I. M. (2015). Measuring Islamic spiritual intelligence. Procedia Economics and Finance, 31, 134–139.
Rivai, V. (2013). Islamic Risk Management for Islamic Bank. Gramedia Pustaka Utama.
Rosmanidar, E., & Prayogo, Y. (2016). Problematika Accrual Basis pada Akuntansi Syariah. Indonesian Journal of Islamic Economics and Business, 1(1), 86–104.
Said, J., Asry, S., Rafidi, M., Obaid, R. R., & Alam, M. M. (2018). Integrating religiosity into fraud triangle theory: Empirical findings from enforcement officers. Global Journal Al-Thaqafah, 2018(S), 131–143.
Sayyid, A. (2015). Pemeriksaan fraud dalam akuntansi forensik dan audit investigatif. Al-Banjari: Jurnal Ilmiah Ilmu-Ilmu Keislaman, 13(2).
Sudarso, A., Chandra, E., Manullang, S. O., Purba, B., Simarmata, H. M. P., Butarbutar, M., Hasibuan, M., Krisnawati, A., Simanjuntak, M., & Rengganis, A. (2021). Etika Bisnis: Prinsip dan Relevansinya. Yayasan Kita Menulis.
Tuanakotta, T. M. (2013). Mendeteksi manipulasi laporan keuangan. Jakarta: Salemba Empat.
Tuanakotta, T. M. (2015). Audit kontemporer. Jakarta: Salemba Empat.
Urumsah, D., Wicaksono, A. P., & Hardinto, W. (2018). Pentingkah Nilai Religiusitas dan Budaya Organisasi untuk Mengurangi Kecurangan? Jurnal Akuntansi Multiparadigma, 9(1), 156–172.
Yesil, S., Sekkeli, Z. H., & Dogan, O. (2012). An investigation into the implications of Islamic work ethic (IWE) in the workplace. Journal of Economics and Behavioral Studies, 4(11), 612–624.
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