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All Journal Jurnal Riset Akuntansi dan Bisnis International Journal Ihya' 'Ulum al-Din Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Journal on Education Jurnal Manajerial Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan INFOKUM Journal of Management and Bussines (JOMB) Lentera:Indonesian Journal of Multidisciplinary Islamic Studies Jurnal Ekonomi Journal of Vision and Ideas (VISA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akuntansi dan Keuangan Governors Manajemen Kreatif Jurnal Journal Economic Excellence Ibnu Sina Jurnal Penelitian Pendidikan Indonesia Society Image : Jurnal Riset Manajemen
Nurlaila Nurlaila
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of Morality, Religiosity, and Employee Integrity on Financial Management Fraud in the Labuhan Batu Regency Government Nabila Rizki Erjani; Nurlaila Nurlaila; Isnaini Harahap
Jurnal Manajerial Vol. 13 No. 01 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i01.11163

Abstract

Background – The increasing prevalence of fraud cases in various government institutions, including the embezzlement of shop rental funds, cooking oil corruption, and bribery in the P3K recruitment process, indicates that fraud remains a serious issue that threatens the integrity of pubFlic institutions. Aim – The aim of this research is to empirically investigate the influence of morality, religiosity, and employee integrity on financial management fraud within the Government of Labuhan Batu Regency. Design / methodology / approach – This study involved 60 employees of the Labuhan Batu Regency Government. Data were collected through questionnaires and analyzed using classical assumption tests, hypothesis testing, and multiple regression analysis. Findings – The results show that morality, religiosity, and employee integrity each have a significant effect on financial management fraud. Higher levels of morality, religiosity, and integrity are associated with a lower tendency to engage in fraudulent behavior. Simultaneous testing confirms that these three variables jointly influence financial management fraud. Conclusion - Organizations are encouraged to strengthen ethical awareness by promoting moral values, reinforcing religiosity, and cultivating employee integrity to minimize the risk of financial management fraud Research implication – These findings indicate that morality, religiosity, and employee integrity play a crucial role in influencing the occurrence of fraud in government financial management. Limitations – This study is limited by its small sample size and narrow scope, as it only involves respondents from a single institution, namely the Government of Labuhan Batu Regency. Consequently, the findings may have limited generalizability to other government institutions with different organizational characteristics.
Enhancing MSME Income in North Sumatra through E-Accounting: Examining the Role of Accounting Literacy from a Maqasid al-Shariah Perspective Yenni Arafah; Andri Soemitra; Nurlaila Nurlaila
Lentera: Indonesian Journal of Multidisciplinary Islamic Studies Vol 7 No 2 (2025): Lentera: Indonesian Journal of Multidisciplinary Islamic Studies
Publisher : Program Pascasarjana IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/lentera.v7i2.11935

Abstract

This study examines the impact of E-Accounting on the revenue of MSMEs in North Sumatra Province, addressing the gap in existing literature regarding the role of accounting literacy. The study also explores the challenges faced by MSMEs in adopting E-Accounting. Using a mixed-methods approach with an exploratory sequential design, quantitative data were collected through structured questionnaires from 271 MSMEs across seven districts/cities, analyzed using PLS-SEM. Qualitative data were gathered from in-depth interviews with 20 purposively selected MSMEs. The results show that E-Accounting significantly positively affects MSME revenue, but accounting literacy does not serve as a significant moderating variable, implying that the benefits of E-Accounting in increasing revenue do not rely solely on the users' accounting knowledge. Qualitative findings indicate that while MSMEs recognize the benefits of E-Accounting, they use it mainly for administrative tasks rather than strategic decision-making. Common challenges include limited digital infrastructure, lack of training, and dependence on intuition. The novelty of this research lies in the integration of Sharia principles, such as amanah and hifz al-mal, offering insights into how Islamic values shape MSME financial practices. This study provides practical, culturally relevant recommendations for improving E-Accounting adoption and enhancing MSMEs' financial resilience through the alignment of technology and ethics.
Co-Authors Andri Soemitra Arinah Syahira Asmuni Asmuni Bambang Lesmono Chaniago, Sabaruddin Devinta Indah Sari Sinaga Efrida Sari Ramayani Siahaan Faisal Akbar Indra Mualim Hasibuan Ismail Nura Isnaini Harahap Jannah, Nurul Jukhairia Ritonga Khairunnisa Harahap Laylan Syafina Marliyah Mei Linda Suryanti Lubis Morina Sari Simamora Muhammad Al Giffary Muhammad Syahbudi Muhammad Taufik Hidayat Murdifin azhar Musdalifah Musdalifah Mustapa  Khamal  Rokan Nabila Rizki Erjani Nida Andina Nina Iftiani Nursakilah Lubis Nurul Inayah Nurwani Nurwani Pandapotan Ritonga Putri Apriyani br Rangkuti Rahmat Daim Harahap Rajab Siregar Ridho Erianto SAPARUDDIN SAPARUDDIN Saparuddin Siregar Shinta Kemala Dewi Sri Sudiarti Tambunan, Khairina Yani Suryani Yenni Arafah Yona Andreani Zainuddin Saleh Lubis