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SHARIA FRAUD MODEL: THE FRAUD IN THE CIRCLE OF FAITH Abd. Mujib
UNEJ e-Proceeding the 3rd International Conference on Economics, Business, and Accounting Studies
Publisher : UPT Penerbitan Universitas Jember

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Abstract

Agency theory necessitates the importance of superfision to management as a party who has full authority over information. Moreover there is a warning that more than half of the perpetrators of fraud is the management. This also applies to Sharia Financial Institution wich are obliged to adhere to two legal umbrellas at once, namely positive law in Indonesia, especially on the principles of sharia as its main foundation. Ideally, based on the concept of sharia does not open up opportunities the occurence of fraud. However, in the Sharia Financial Institution was the potential that exists, as evidenced by the unfolding of several events that deeply tarnished the sanctity of his face. Starting from there, it emerged that there seemed to be something lacking in the fraud concept we had known, from Adam Smith’s Early Fraud concept, Donald Cressey’s The Fraud Triangle that the most famous concept, to the latest concept The New Fraud Diamond owned by Kranacher et al. From the evolution of the concept of fraud, we feel is still one neglected element, the element of faith, the core of spiritual values. From there we offer the basic concept of Sharia Fraud Model as new thinking to be discussed and examined more deeply.
SYARI’AH FRAUD MODEL: SEBUAH KONSEP DASAR Abd. Mujib
UNEJ e-Proceeding Seminar Nasional Ekonomi dan Bisnis (SNAPER-EBIS 2017) Fakultas Ekonomi dan Bisnis Universitas Jembe
Publisher : UPT Penerbitan Universitas Jember

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Teori agensi meniscayakan pentingnya pengawasan kepada manajemen sebagai pihak yang memiliki otoritas penuh terhadap informasi. Apalagi terdapat warning bahwa lebih dari separuh pelaku fraud adalah pihak manajemen. Hal ini berlaku juga bagi Lembaga Keuangan Syari’ah (LKS) yang diwajibkan berpegang pada dua payung hukum sekaligus, yakni hukum positif di Indonesia, terutama pada prinsip-prinsip syari’ah sebagai landansan utamanya. Idealnya, berdasarkan konsep syari’ah tidak membuka peluang terjadinya fraud. Namun begitu, di LKS pun potensi itu ada, terbukti dengan terungkapnya beberapa kejadian yang sangat mencoreng kesucian wajahnya. Bermula dari sana, muncul pemikiran bahwa sepertinya ada yang kurang dalam konsep fraud yang selama ini kita kenal, dari konsep early fraud (kecurangan awal) milik Adam Smith, segitiga fraud milik Donald Cressey yang paling terkenal, sampai konsep terbaru New Fraud Diamond (Fraud Diamond Model Baru) milik Kranacher dkk. Dari evolusi konsep fraud, kami merasa masih ada satu unsur yang diabaikan, yakni unsur keimanan, inti dari nilai-nilai spiritualitas. Dari sanalah kami tawarkan konsep dasar Syari’ah Fraud Model sebagai pemikiran baru untuk didiskusikan dan diteliti lebih mendalam.
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