Jurnal Akuntansi Multiparadigma
Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma

PENTINGKAH NILAI RELIGIUSITAS DAN BUDAYA ORGANISASI UNTUK MENGURANGI KECURANGAN?

Dekar Urumsah (Universitas Islam Indonesia)
Aditya Pandu Wicaksono (Universitas Islam Indonesia)
Wirawan Hardinto (Universitas Islam Indonesia)



Article Info

Publish Date
30 Apr 2018

Abstract

Abstrak: Pentingkah Nilai Religiusitas dan Budaya Organisasi untuk Mengurangi Kecurangan? Penelitian ini berusaha untuk menginvestigasi urgensi religiusitas dan budaya organisasi dalam meminimalisir perilaku kecurangan individu. Metode yang digunakan adalah wawancara kepada informan dan dianalisis melalui coding. Penelitian ini menunjukkan bahwa religius mampu mencegah terjadi kecurangan. Namun, kondisi tersebut tidak dapat terjadi secara konsisten. Keyakinan religius dapat berubah jika individu mendapatkan tekanan, sehingga mengabaikan religiusitas yang dimilikinya. Di sisi lain, budaya organisasi sangat berkaitan erat dengan pimpinan sehingga arah budaya sangat bergantung dengan pimpinan. Selain itu, promosi anti kecurangan belum banyak diterapkan di organisasi.Abstract: Is the Value of Religiosity and Organizational Culture Important for Reduce Fraud? This study seeks to investigate the urgency of religiosity and organizational culture in minimizing individual fraud behavior. The method used is interview to informant and analyzed through coding. This study shows that religious can prevent fraud. However, such conditions can not occur consistently. Religious beliefs can change if the individual gets pressure, thus ignoring the religiosity it has. On the other hand, organizational culture is closely related to the leadership so that the direction of culture depends on the leader. In addition, anti-fraud promotions have not been widely applied in organizations. 

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...