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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Akuntansi dan Keuangan Media Ekonomi Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Abdimas Lamin El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Journal of Society, Community and Business Development Innovation Business Management and Accounting Journal
Mudjiyanti, Rina
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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THE EFFECT OF INTERNAL CONTROL SYSTEMS, INTERNAL AUDITS, AND GOOD CORPORATE GOVERNANCE ON FRAUD PREVENTION IN ISLAMIC COMMERCIAL BANKS IN INDONESIA Dewi Ayu Fatimatuz Zahro; Iwan Fakhruddin; Azmi Fitriati; Rina Mudjiyanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the influence of the internal control system, internal audit, and Good Corporate Governance on fraud prevention in Sharia Commercial Banks in Indonesia for the 2018–2024 period with company size as a control variable. Fraud prevention is measured using the anti-fraud strategy disclosure index based on content analysis of the annual report and the Good Corporate Governance report. This study uses a quantitative approach with unbalanced panel data consisting of 121 year-long bank observations from 20 Islamic Commercial Banks. The sample was determined using population-based selection with exclusion criteria. Data analysis was carried out using the Fixed Effect Model with the estimation of Driscoll–Kraay standard errors. The results of the study show that the internal control system and Good Corporate Governance have a positive and significant effect on fraud prevention, while internal audit and company size have no significant effect. These findings show that the effectiveness of fraud prevention is more determined by the quality of the implementation of the internal control system and Good Corporate Governance than the formal existence of internal audit functions and company size. The results of this study are expected to be input for regulators and management of Sharia Commercial Banks in strengthening control and governance mechanisms to increase the effectiveness of fraud prevention.
Pengaruh Kepatuhan Syariah Terhadap Kinerja Maqashid Sharia Perfomance dengan Intellectual Capital Sebagai Variabel Moderasi Ikbar Andriano; Bima Cinintya Pratama; Hadi Pramono; Rina Mudjiyanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.10955

Abstract

The performance of Islamic banks should not be assessed solely through financial indicators but also through their ability to realize ethical values and public welfare as reflected in the Maqashid Shariah framework. However, empirical studies that komprehensif eously examine the role of Intellectual Capital and Sharia Compliance in explaining Maqashid Shariah Performance (MSP) remain limited. This study aims to analyze the influence of key components of Intellectual Capital and the level of Sharia Compliance on the variation of MSP in Indonesian Islamic commercial banks. Using panel data from 2013–2023, the research employs a quantitative approach based on secondary data extracted from annual reports of Islamic banks. The findings indicate that human capital efficiency and structural capital contribute significantly to the achievement of Maqashid, while capital employed and sharia compliance do not exhibit meaningful effects. The moderation analysis further reveals that only the interaction between sharia compliance and structural capital strengthens MSP. These results highlight that the realization of Maqashid relies more on internal systems, human resource competence, and organizational structure rather than solely on formal compliance practices. This study contributes to the development of maqashid-based performance evaluation and provides practical implications for Islamic banks to enhance governance and internalization of sharia values.
Co-Authors Andhita Saharani Azahra Andra Tiara Syafira Ani Kusbandiyah Anisa Septiana Annisa Fairuz Annisa Ilma Hartikasari Arba Rafika Syawal Choerunnisa Arbi Arsi Ave Noor Arini Hidayah, Arini Bima Cinintya Pratama Dewi Ayu Fatimatuz Zahro Dwi Shafamega Azzahra Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eri Septika Erny Rachmawati Fitriati, Azmi Ghefira Putri Ardhana Hadi Pramono Hadiyanto Wibowo Hardiyanto Wibowo Ika Yustina Rahmawati Ikbar Andriano Inayati, Nur Isna Ira Hapsari Ira Hapsari Iwan Fakhruddin Jessika Ezar Harfianto Khaerunnisa Dwiyanti Maratus Sholihah Naelati Tubastuvi Najwa Az-Zahra Priyanto, Eko Purnadi Purnadi Purnadi Purnadi Randikaparsa, Irawan Rezky Pramunindra Rifka Arofah Rifka Utami Arofah Robi Ridhayatul Gaos Salis Saevy Maulani Selamet Eko Budi Santoso Siti Murtopingah Sri Wahyuni Sri Wahyuni Sulistyani Budiningsih Suryo Budi Santoso Susilo Wardani Tiar Rizky Abdillah Tiara Pandansari Tri Septin Muji Rahayu, Tri Septin Venus C. Ibarra Yesinta Febriati Ziva Aqillah Pramono