Jurnal Abdi Ilmu
Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu

HIRARKI PENCEGAHAN FRAUD (KONSEP PENGAWASAN BANK INDONESIA) PADA AKAD KEUANGAN DI BANK SYARIAH

Wilchan Robain (Universitas Pembangunan Panca Budi)
Abdul Rahman (Universitas Islam Sumatera Utara)



Article Info

Publish Date
02 Feb 2022

Abstract

The purpose of this study was to find a ranking hierarchy for fraud prevention (the concept of Bank Indonesia supervision) in accordance with SE Bank Indonesia No. 13/28/DPNP Year 2011 on financial contracts at Islamic banks. This study uses a combination of quantitative and qualitative methods, analyzes data using Analytical Networking Processes (ANP) through Super Decision Software, conducts open and in-depth interviews with 9 respondents, Focus Group Discussion (FGD) with practitioners and experts in Islamic finance. In this case, a hierarchy of fraud prevention rating structures was found (in financial contracts at Islamic banks, 33.1% active management monitoring, 27.6% internal and external environmental conditions, 23% monitoring, evaluation and follow-up, 22.3 organizations and answers %, business complexity 20.1%, then the next rank is investigation, reporting and sanctions, detection, control and monitoring, prevention, potential, types and risks of fraud, the resources required range from 15.6% to 10.6%.

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Journal Info

Abbrev

abdiilmu

Publisher

Subject

Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Education Engineering Other

Description

Jurnal Abdi Ilmu adalah media publikasi Kajian Konseptual dan praktis berupa Telaah Teoretis maupun hasil-hasil penelitian empiris yang membahas diberbagai bidang disiplin ilmu. Redaksi mengundang para akademisi, peneliti dan praktisi dari berbagai bidang disiplin ilmu untuk mengirimkan naskah yang ...