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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini E-Jurnal Akuntansi
Dina Dwi Oktaviarini
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Economics, Econometrics & Finance

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The Role of Control Environment in Strengthening Internal Control and Preventing Fraud Hanif, Aisha; Dina Dwi Oktaviarini; Nur Ravita Hanun
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5239

Abstract

Financial information is very important for companies because it can be used for decision making and to attract investors. However, pressure to achieve financial targets, opportunities and rationalization from individuals often encourage individuals in companies to manipulate financial reports. The success of an internal control system in an organization is greatly influenced by the quality of a solid control environment, which does not only depend on the implementation of formal policies and procedures, but is also influenced by individual aspects and values ​​upheld in the organization. This study aims to explore the effectiveness of the internal control environment in detecting and preventing fraud in companies. This study is expected to provide significant contributions to the development of more effective internal control policies that can be widely implemented, as well as provide practical guidance for companies in building an environment that prevents fraud and strengthens corporate governance. This study uses a qualitative approach with data collection techniques through observation, documentation and interviews. The data analysis method used in this study is thematic analysis, which involves the stages of data reduction, data presentation, and drawing conclusions. The findings of this study illustrate that the effectiveness of internal control depends on a strong control environment, supported by policies, individual factors, and organizational values. The integration of spiritual values ​​strengthens integrity, transparency, and compliance. The integration of spiritual values ​​into the control environment contributes significantly to the effectiveness of an organization's internal control system. Keywords: control environment, internal control, fraud
The Effectiveness of Internal Control in Amal Usaha Pendidikan Muhammadiyah as a Fraud Prevention Hanif, Aisha; Widodo, Heri; Dina Dwi Oktaviarini
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to analyze the effectiveness of the internal control system in preventing fraud in Muhammadiyah Education Charities. The background of this study departs from the importance of accountable and transparent governance in the management of Muhammadiyah educational institutions, which have a strategic role in developing the people’s character and intellect. The research uses a qualitative approach with a case study method, relying on in-depth interviews, observations, and documentation as data collection techniques. Data was obtained through in-depth interviews with LPPK auditors, school principals, main treasurers, cash receipt and expenditure staff, direct observation, and documentation. Data analysis was carried out using thematic analysis, which involves data reduction, presentation, and conclusion drawing. The research will be carried out from August to November 2024. The study results show that implementing the five components of internal control according to the COSO framework is still not optimal, especially in the aspects of the control environment, risk assessment, control activities, information, and communication. It was found that the lack of written SOPs, awareness of the importance of risk assessment, and weak communication systems are the main inhibiting factors in preventing fraud. In conclusion, the internal control system in this education unit still needs structural and cultural strengthening to build more effective governance and integrity. This research contributes by mapping the weaknesses of internal control in Muhammadiyah's AUM based on the COSO framework and offering the integration of Muhammadiyah values in fraud prevention. The novelty of this research is an effort to connect the principles of modern internal control (COSO) with the values of progressive Islamic ethics of Muhammadiyah in building accountable and integrity educational governance.
Co-Authors Aisha Hanif Heri Widodo Nur Ravita Hanun