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All Journal SENTRALISASI Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal of Innovative and Creativity
Muhammad Kemal Amroni
Universitas Muhammadiyah Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Fraud Mitigation at Muhammadiyah Schools with Moral Sensitivity as a Moderating Variable Gita Desipradani; Rahila Amanatul Ummah; Fauzie Senoaji; Muhammad Kemal Amroni; Astri Puji Nur Rohmah
SENTRALISASI Vol. 15 No. 3 (2026): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i3.5710

Abstract

This study aims to analyze the influence of ethical leadership, whistleblowing systems, and internal controls on fraud mitigation in Muhammadiyah schools, with moral sensitivity as moderating variable. The research approach used was quantitative, involving the distribution of questionnaires to 54 respondents consisting of school administrators and financial staff within the Muhammadiyah environment. Data analyzed using PLS-SEM (Partial Least Squares Structural Equation Modeling. The results indicate that only internal controls have a significant effect on fraud mitigation. Conversely, ethical leadership and whistleblowing systems do not have a significant effect. Furthermore, moral sensitivity was found to be unable to moderate the relationship between independent variables and fraud mitigation. These findings indicate that within a homogeneous, religion-based organizational environment, strengthening formal governance systems and rigid internal audits is far more effective in reducing the risk of fraud than merely relying on individual moral attributes or existing reporting mechanisms.
Co-Authors Alfia Rohmatus Solehah Alfrina Zahru Mufida Anna Marina Astri Puji Nur Rohmah Desipradani, Gita Fauzie Senoaji Halimatus Sa’diyah Imazizah Athabarani Moh Arif Batutah Muhammad Anang Firmansyah Nurullaili Mauliddah Rahila Amanatul Ummah Roosmawarni, Anita Salsabilla Larasati Tyasha Ayu Melynda Sari