Article Per Year (5 Year)
p-Index From 2021 - 2026
3.23
P-Index
This Author published in this journals
All Journal Nadwa : Jurnal Pendidikan Islam I-Finance Journal Jurnal Ilmiah Ekonomi Islam Islamika : Jurnal Ilmu-Ilmu Keislaman At-Tawassuth: Jurnal Ekonomi Islam International Journal of Social Science and Business Jurnal Informatika Ekonomi Bisnis BUSTANUL FUQAHA: Jurnal Bidang Hukum Islam El Mudhorib Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Iqtisaduna Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah IBDA': Jurnal Kajian Islam dan Budaya Jurnal Pariwisata Nusantara JIEBS: Journal of Islamic Economics and Bussiness Studies Indonesia Accounting Research Journal Al Ushuliy USRATY : Journal of Islamic Family Law JIEFIS: Journal of Islamic Economics and Finance Studies Khazanah Hukum Saqifah: Jurnal Hukum Ekonomi Syariah
Mursal Mursal
IAIN Kerinci
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Fraud prevention through financial management accountability: The role of amanah-based governance and employee competence in the ministry of religious affairs Elex Sarmigi; Endah Sri Wahyuni; Alek Wissalam Bustami; Mursal Mursal
Indonesia Accounting Research Journal Vol. 13 No. 3 (2026): March: IT Governance, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i3.610

Abstract

This study investigates the roles of amanah-based governance and employee competence in preventing fraud through financial management accountability within the Ministry of Religious Affairs in Jambi Province, Indonesia. Guided by the Fraud Hexagon Theory, the study examines how ethical values, technical skills, and accountability mechanisms interact to reduce the risk of fraudulent behavior in public sector financial management. Data were collected from 200 employees of the ministry and analyzed using Structural Equation Modeling (SEM) to assess the direct and indirect effects of governance and competence on fraud prevention. The findings indicate that while amanah-based governance provides a moral foundation and shapes ethical awareness, it does not directly enhance accountability or prevent fraud. In contrast, employee competence has a significant direct impact on both financial management accountability and fraud prevention. Financial management accountability strengthens fraud prevention by providing structural mechanisms to limit opportunities for misconduct, though it does not significantly mediate the effects of ethical governance or employee competence. These findings suggest that public sector organizations should complement ethical governance values with systematic capacity-building programs, professional training in financial management, and stronger accountability mechanisms. For government institutions, particularly the Ministry of Religious Affairs, strengthening employee competence and implementing transparent financial management systems are essential to translate ethical principles into effective fraud prevention practices. Overall, the results highlight the importance of integrating ethical governance, skilled personnel, and robust accountability systems to operationalize moral principles and mitigate fraud risks effectively.
Co-Authors Aidil Novia Alek Wissalam Bustami Alzaki Epriandi Alzaki Anton Akbar Asa'ari Asa'ari Asa'ari Asa'ari Dafiar Syarif Defiar Syarif Delli Ridho Hayati Dena Ayu Ditama, Rezki Agrisa Doli Witro Elex Sarmigi Endah Sri Wahyuni Hardiansyah Tambunan Ibnu Amin Ilma Amalia Mega Puspita Mhd Isa Mohd Fauzan Muhamad Izazi Nurjaman Muhammad Fauzi Muhammad Luthfi Muhammad Ridha DS Nailur Rahmi Nopita Sari Putri Jianti Raid Alghani Rezki Agrisa Ditama Rifqi Nurdiansyah S Sipuldi Sandri Saputra Suci Mahabbati Sucipto Febrianto Topan Alparedi wawan devis wahyu Yuserizal Bustami Zezen Zainul Ali Zufriani Zufriani Zufriani