Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Susi Findiowaty
Universitas Muhammadiyah Sumatera Utara
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Sistem Pengendalian Intern Pemerintah dan Whistleblowing System Terhadap Pencegahan Fraud Dengan Moralitas Individu Sebagai Variabel Moderasi Pada Dinas Sosial Provinsi Sumatera Utara Susi Findiowaty; Eka Nurmala Sari; Zulia Hanum
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10286

Abstract

This study was conducted to examine and analyze the effect of the government internal control system and whistleblowing on fraud prevention, with individual morality as a moderating variable. The study used an associative research approach. The data collection technique used was questionnaire distribution. The sampling technique used a quota sampling technique with 45 respondents. Path analysis using SEM PLS version 4 was used. Based on the results, it was concluded that the government internal control system has a positive effect on fraud prevention. This indicates that a better government internal control system will improve fraud prevention among employees at the Social Services of North Sumatra Province. The whistleblowing system has a positive effect on fraud prevention. This indicates that a better whistleblowing system will increase fraud prevention among employees at the North Sumatra Provincial Social Service. Individual morality moderates the effect of the government's internal control system on fraud prevention. This means that a better government internal control system, combined with individual morality, will increase fraud prevention among employees at the North Sumatra Provincial Social Service. Individual morality moderates the effect of the whistleblowing system on fraud prevention. This means that a better whistleblowing system, combined with individual morality, will increase fraud prevention among employees at the North Sumatra Provincial Social Service.
Co-Authors Eka Nurmala Sari Zulia Hanum