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All Journal Equilibrium KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Ilmiah Akuntansi Peradaban Islamic Accounting and Finance Review Bata Ilyas Journal of Accounting
Roby Aditiya
Universitas Islam Negeri Alauddin Makassar
Economics, Econometrics & Finance Social Sciences

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SISTEM INFORMASI AKUNTANSI BERBASIS MAJA LABO DAHU DALAM UPAYA MENCEGAH TERJADINYA FRAUD Marhamatussanyyah Marhamatussanyyah; Lince Bulutoding; Roby Aditiya
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i1.34581

Abstract

This study aims to determine how important it is to implement an accounting information system that is supported by the maja labo dahu concept in a company to prevent fraud. This research was conducted at the Regional Asset Financial Management Agency (BPKAD) office in the city of Bima. The object of research taken by the researcher is an accountant employee who works at the BPKAD office in the city of Bima. This type of research is a qualitative research using a Phenomenological research approach. The type of data used in this study is subject data in the form of information obtained from interviews with respondents. The results of this study indicate that the application of an accounting information system in the planning and implementation process has been said to be effective, by balancing the values ​​of the maja labo dahu (shame and fear) concept which contains the value to always be ashamed and afraid of violating the laws of norms and religion so that by The value of this philosophy can be said to be able to prevent someone from committing fraud.
Co-Authors Andi Wawo Della Fadhilatunisa Fatahillah Ruslan Fatahillah Ruslan Irfan Irfan Jamaluddin Majid Lince Bulutoding Marhamatussanyyah Marhamatussanyyah Masyhuda Nur Syahara Memen Suwandi Misbah Misbah Muh. Fachrul Ryantama Muhammad Nurfaizy Hamdan Mustafa Umar Mustakim Muchlis Nur Rahmah Sari Riswanda Fatriansah Husain Suhartono Suhartono