Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De

Islamic Principles in Efforts to Prevent Accounting Fraud

Asbi Amin (STIEM Bongaya, Sulawesi Selatan, Indonesia)
Abdul Hamid Habbe (University of Hasanuddin, Sulawesi Selatan, Indonesia)
Abdul Wahab (UIN Alauddin, Sulawesi Selatan, Indonesia)



Article Info

Publish Date
15 Dec 2021

Abstract

Weak internal control is generally caused by the internal environment and the external environment. Among several types of fraud. Financial statement fraud is the type of fraud that has the most detrimental effect of fraud. Islam has set values, concepts in regulating ethics and regulations so that this life runs according to rules and harmony. Economic activities in Islam are not only oriented to worldly and contemporary interests, but also to ukhrawi benefits. Spirituality is the greatest meaning and purpose in a person's life which is considered capable of providing a more positive reciprocal relationship between the organization and its members, and enabling everyone to work together and achieve the same goals. Therefore, to avoid fraud, Islam threatens a lot and warns in its argument that there will be retaliation for cheating. Religiosity with the principles of faith, morals and trust is the main capital for preventing fraud.

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...