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All Journal JCA (Jurnal Cendekia Akuntansi) Islamic Micro Finance Journal
Aulia, Ismi Fitri
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Religion Economics, Econometrics & Finance Social Sciences

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Enterprise Risk Management in Detecting and Preventing Fraudulent Financial Statements Aulia, Ismi Fitri; Putri, Devi Lestari Pramita; Rahmaniyah, Rahmaniyah
Islamic Micro Finance Journal Vol. 1 No. 3 (2024): Oktober
Publisher : Institut Agama Islam Al-Fatimah Bojonegoro

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Abstract

The occurrence of fraud is a challenge that every business entity will inevitably face. Historical phenomena of fraud scandals, such as those involving Enron and Worldcom, have demonstrated that robust internal control systems alone are insufficient in preventing fraud, particularly fraudulent financial statements. This study aims to explain how Enterprise Risk Management (ERM) plays a role in anticipating the adverse effects of fraudulent financial reporting. The research is based on a library study, with data gathered from literature sources such as books, encyclopedias, scientific journals, newspapers, magazines, and documents. The results of this study indicate that while ERM can effectively prevent and detect fraud, it is not entirely sufficient to prevent fraudulent financial statements. More effective prevention and detection require the presence and proper functioning of the eight components of ERM, which include the internal environment, objective setting, event identification, risk assessment, risk response, control activities, information & communication, and monitoring, within the organization
Pengaruh Risk Management Perspektif Waqf Core Principle Terhadap Fraud Prevention Pada Cash Waqf Yang Terdaftar Di Badan Wakaf Indonesia Faris, Mohammad; Aulia, Ismi Fitri; Putri, Devi Lestari Pramita; Nugroho, Wawan Cahyo
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 1 (2025): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i1.7041

Abstract

Wakaf tunai menimbulkan tantangan baru terhadap konsep wakaf mungkin yang paling jelas adalah bagaimana menjamin harta wakaf tetap ada, misalnya berkurang nilainya karena nilai waktu dari uang, risiko oprasional seperti kurang baik pengelolaan adminisrasi, tidak berkembangnya aset wakaf yang disebabkan oleh menumpuknya dana (idle fund) dan hilangnya aset wakaf karena mismanagement. Jenis penelitian ini adalah peneliian kuantitatif. Jumlah responden sebanyak 60 nadzir wakaf yang terdaftar di BWI. Analisa kuantitatif menggunakan spss Versi 26. Hasil penelitian menunjukkan manajemen risiko berpengaruh positif terhadap pencegahan fraud.
Co-Authors Mohammad Faris, Mohammad Nugroho, Wawan Cahyo Putri, Devi lestari Pramita Rahmaniyah, Rahmaniyah