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All Journal Al-Kharaj: Journal of Islamic Economic and Business International Journal of Multidisciplinary Reseach
Nurun Nuraini
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Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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The Moderating Role of the Sharia Supervisory Board in Detecting Fraud Opportunities in Islamic Banking Financial Reports Using the Fraud Hexagon Approach Zainuddin; Muhammad Ikram. S; Wahyu Hasdi; Nurun Nuraini; Didin Purniawan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6371

Abstract

This study aims to analyze the influence of elements in the fraud hexagon on financial statement fraud in Islamic banking in Indonesia, as well as to evaluate the moderating role of the Sharia Supervisory Board. This study uses a quantitative approach with a panel data regression analysis method that includes 37 observations from the annual reports of Islamic commercial banks registered with the Financial Services Authority (OJK) during the 2019–2023 period. Financial statement fraud is detected using the Beneish M-Score model, with independent variables including pressure, opportunity, rationalization, ability, arrogance, and collusion, and the moderating variable of the Sharia Supervisory Board. The results show that pressure, opportunity, and rationalization have a significant effect on financial statement fraud, while ability, arrogance, and collusion have no effect. In addition, the Sharia Supervisory Board is able to moderate the influence of pressure and opportunity, but is not effective in moderating other variables. These findings emphasize the importance of the active role of the Sharia Supervisory Board in strengthening Islamic corporate governance. This study provides practical contributions to financial institutions and regulators to improve the effectiveness of internal supervision and prevent financial statement manipulation. Further studies are recommended to expand the scope of variables and explore qualitative approaches to enrich the understanding of the factors driving fraud in the Islamic financial system.
The Moderating Role of the Sharia Supervisory Board in Detecting Fraud Opportunities in Islamic Banking Financial Reports Using the Fraud Hexagon Approach Zainuddin; Muhammad Ikram. S; Wahyu Hasdi; Nurun Nuraini; Didin Purniawan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6371

Abstract

This study aims to analyze the influence of elements in the fraud hexagon on financial statement fraud in Islamic banking in Indonesia, as well as to evaluate the moderating role of the Sharia Supervisory Board. This study uses a quantitative approach with a panel data regression analysis method that includes 37 observations from the annual reports of Islamic commercial banks registered with the Financial Services Authority (OJK) during the 2019–2023 period. Financial statement fraud is detected using the Beneish M-Score model, with independent variables including pressure, opportunity, rationalization, ability, arrogance, and collusion, and the moderating variable of the Sharia Supervisory Board. The results show that pressure, opportunity, and rationalization have a significant effect on financial statement fraud, while ability, arrogance, and collusion have no effect. In addition, the Sharia Supervisory Board is able to moderate the influence of pressure and opportunity, but is not effective in moderating other variables. These findings emphasize the importance of the active role of the Sharia Supervisory Board in strengthening Islamic corporate governance. This study provides practical contributions to financial institutions and regulators to improve the effectiveness of internal supervision and prevent financial statement manipulation. Further studies are recommended to expand the scope of variables and explore qualitative approaches to enrich the understanding of the factors driving fraud in the Islamic financial system.
THE EFFECT OF HUMAN RESOURCE QUALITY AND COMPANY SIZE ON THE PREPARATION OF FINANCIAL REPORTS BASED ON EMKM SAK IN PALOPO CITY, MODERATED BY CAPITAL LEVEL Chairulnisa, Nisa; Nurun Nuraini; Nurfadilah; Muhammad Ikram
International Journal of Multidisciplinary Reseach Vol. 2 No. 1 (2026): February
Publisher : International Journal of Multidisciplinary Reseach

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses the level of financial reporting based on SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities) focusing on the city of Palopo, through an analysis of human resource quality (HR) factors and company size with company size as a strengthening factor between the two. This study aims to analyze the influence of human resource quality and company size on the preparation of financial reports based on SAK EMKM (Financial Accounting Standards for Micro, Small and Medium Entities) among MSMEs in the city of Palopo, with the level of capital as a moderating variable. The type of research used in this study is a quantitative method, data collected through questionnaires and interviews with MSME owners who already have a Brand in the city of Palopo. After that, the data was analyzed using the SEM method supported by the SPSS application to determine the variables that significantly influence the recording of financial reports based on SAK EMKM. The results of the study indicate that the quality of human resources has a significant effect on the preparation of financial reports based on SAK EMKM. While company size does not affect the recording of financial reports based on SAK EMKM. In addition, this study also found that the level of capital does not moderate the relationship between the quality of human resources and company size on the recording of financial reports based on SAK EMKM in Palopo City.
Co-Authors Chairulnisa, Nisa Didin Purniawan Muhammad Ikram Muhammad Ikram. S Nurfadilah Wahyu Hasdi Zainuddin