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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Management Ilomata International Journal of Management Filantropi: Jurnal Manajemen Zakat dan Wakaf
Deni Riani
STKIP PGRI Trenggalek
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Fraud Prevention Through Internal Control and Moral Sensitivity (A Case Study at State-Owned Banks) Ricky; Chairul Insani; Mahdi; Deni Riani; Asri Ady Bakri
Ilomata International Journal of Management Vol 4 No 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i3.817

Abstract

Fraudulent behavior includes any unethical or harmful behavior that affects people, organizations, and environment. The purpose of this study is to examine how internal control, as well as sensitivity and morality can prevent fraud from occurring. There are four state-owned banks participating in this study. To collect the data, questionnaires were distributed to and completed by 100 workers of state-owned banks. Additionally, this study implemented multiple linear regression analysis as its methodology. The findings of this study demonstrate that internal control has a positive and significant impact on preventing fraud with a t count > t table, specifically 4.239 > 1.66023 with a significance value of 0.000, less than 0.05, and moral sensitivity has a positive and significant impact on preventing fraud with a t count > t table, specifically 1.998 > 1.66023 with a significance value of 0.048, less than 0.05.
Fraud Prevention Through Internal Control and Moral Sensitivity (A Case Study at State-Owned Banks) Ricky; Chairul Insani; Mahdi; Deni Riani; Asri Ady Bakri
Ilomata International Journal of Management Vol 4 No 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i3.817

Abstract

Fraudulent behavior includes any unethical or harmful behavior that affects people, organizations, and environment. The purpose of this study is to examine how internal control, as well as sensitivity and morality can prevent fraud from occurring. There are four state-owned banks participating in this study. To collect the data, questionnaires were distributed to and completed by 100 workers of state-owned banks. Additionally, this study implemented multiple linear regression analysis as its methodology. The findings of this study demonstrate that internal control has a positive and significant impact on preventing fraud with a t count > t table, specifically 4.239 > 1.66023 with a significance value of 0.000, less than 0.05, and moral sensitivity has a positive and significant impact on preventing fraud with a t count > t table, specifically 1.998 > 1.66023 with a significance value of 0.048, less than 0.05.
FRAUD PREVENTION THROUGH INTERNAL CONTROL AND MORAL SENSITIVITY (Case Study on a State Owned Bank) Rudi Ginting; Herman Sjahruddin; Amtai Alaslan; Deni Riani; Endah Prawesti Ningrum
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9065

Abstract

This research is motivated by increasing acts of fraud. This study aims to determine and analyze the effect of internal control and moral sensitivity on fraud prevention. This research is a quantitative research with a case study approach. This case study was conducted at State-Owned Enterprise Banks (BUMN) including Bank Mandiri, Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), and State Savings Bank (BTN). The sample in this study was 100 employees with the sampling technique the sample is random sampling. Data collection uses a questionnaire distributed via google form. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression using excel and SPSS. The results of this study indicate that 1) Internal Control has a positive and significant effect on Fraud Prevention, 2) Moral Sensitivity has a positive and significant effect on Fraud Prevention, and 3) Internal Control and Moral Sensitivity have a positive and significant effect on Fraud Prevention. The results of this study indicate that if a company wants to improve fraud prevention, the company must improve internal control and moral sensitivity.
INITIATING A SHARIA AUDIT MODEL FOR ZAKAT MANAGEMENT ORGANIZATIONS IN INDONESIA Deni Riani
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 3 No. 1 (2022): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v3i1.5457

Abstract

The proliferation of zakat management organizations in Indonesia is part of the zakat problem in Indonesia. The zakat management organization as an intermediary organization between muzaki and mustahiq must have a management basis that is trustworthy, professional, transparent and accountable. The presence of Law Number 23 of 2011 and Government Regulation Number 14 of 2014 provides a legal basis for sharia audits to be carried out as a guarantee of security and comfort for muzakki in paying zakat through BAZNAS and LAZ. The main objective of the shariah audit is to provide certainty of compliance with sharia rules both in terms of collection, distribution and utilization of zakat. This study describes the basic concepts in carrying out sharia audits of zakat management organizations, where there are several main things that must be carried out in carrying out sharia audits of zakat management organizations based on existing laws and general provisions in conducting audits in general as part of the guidelines that must be adhered to. . With the sharia audit carried out, it will increase public confidence in paying zakat through zakat institutions. The sharia audit framework for zakat management organizations includes the planning, implementation and reporting stages and the last is in the form of an opinion on the audit implementation in the form of a statement that is appropriate or not appropriate and then recommendations for improvement on the implementation of the audit.
Co-Authors Amtai Alaslan Asri Ady Bakri Chairul Insani Mahdi Ningrum, Endah Prawesti Ricky Ricky Rudi Ginting Sjahruddin, Herman