Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal ICONS
Azka Fatilla
UIN Sulthan Thaha Saifuddin Jambi

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Peran Pengendalian Internal dalam Mencegah Kecurangan dan Meningkatkan Efektivitas Organisasi: Studi Pustaka Sarah Putri Nuryanti1*, Putri Nuryanti1; Neza Miftahuljannah; Ela Puspita; Febi Ayu Sonia; Azka Fatilla; Dhaifina Nabila Nasution
ICONS: Islamic Economics Journal Vol. 2 No. 2 (2025): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v2i2.3270

Abstract

Fraud is a critical issue that threatens the effectiveness and sustainability of organizations. Internal control plays a key role in fraud prevention and supports the establishment of an accountable governance system. This study aims to analyze the role of internal control in preventing fraud and enhancing organizational effectiveness through a literature review approach. The research method is descriptive qualitative, using thematic analysis of 24 journal articles and 4 relevant academic books. The results indicate that effective internal control can reduce fraud risk through structured supervision, transparent reporting, and proper segregation of duties. The presence of internal and external audits reinforces the control system through independent validation and layered oversight. Furthermore, ethical organizational culture, individual morality, and the use of information technology significantly influence the effectiveness of internal control. The study concludes that an integrated, ethical, and technology-supported internal control system is essential for building a resilient and accountable organization.
Co-Authors Dhaifina Nabila Nasution Ela Puspita Febi Ayu Sonia Neza Miftahuljannah Sarah Putri Nuryanti1*, Putri Nuryanti1