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All Journal Journal of Islamic Accounting and Finance Research
Sulistyo Suharto
Universitas Islam Sultan Agung, Semarang
Religion Economics, Econometrics & Finance

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Does technology prevent fraud? empirical evidence of the mediating role of amil’s competence Mohammad Ridwan; Sukamto; Sulistyo Suharto; Anindya PRZ. Putri; Mamdukh Budiman
Journal of Islamic Accounting and Finance Research Vol. 8 No. 2 (2026)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2026.8.2.31985

Abstract

Purpose - This research aims to examine how sharia compliance, Islamic corporate governance, and financial technology, through amil's competence, influence zakat institution fraud prevention at LAZISMU in Central Java. Method - Data were collected through online questionnaires distributed to amil the personnel at LAZISMU Central Java using purposive sampling. The data were analyzed using the Partial Least Squares (PLS) approach to evaluate structural relationships and to test hypotheses. Result - the results show that sharia compliance, Islamic corporate governance, and financial technology do not have a direct significant impact on fraud prevention. However, all three variables significantly influence amil competence. Furthermore, amil competence is found to have a strong and significant positive impact on fraud prevention and serves as a key mediator for the other variables. Implication - The findings emphasize that fraud prevention in zakat institutions is not solely determined by systems or regulations but depends heavily on the quality of human resources. Originality - This study develops a comprehensive fraud prevention model by integrating ethical values, governance frameworks, and fintech, with human competence as a central mediator.
Co-Authors Anindya PRZ. Putri Mamdukh Budiman Mohammad Ridwan Sukamto