Determinants of Fraud Based on Islamic Paradigm: Case Study in Islamic Financial Services Cooperatives
Journal Title: International Journal of the Computer, the Internet and Management - Year 2016, Vol 24, Issue 3
Abstract
Islamic financial institutions conducting its operations based on the principles of Islamic Shariah. In fact, cases of fraud still become a problem to be solved in the Islamic financial institutions. This study examined the determinant of fraud in Islamic Financial Services Cooperatives based on Islamic paradigm. The study was conducted in BMT ANDA Salatiga, Central Java, Indonesia. Data analysis technique used is multiple regression analysis. The results showed that there is negative and significant effect of tilawah on employee fraud. Other results showed that the opportunity has positive and significant impact on fraud. While the dimensions of pressure and rationalization are not proven to shave significant effect on employee fraud.
Authors and Affiliations
Kusumantoro Kusumantoro, Ahmad Nurkhin, Hasan Mukhibad, Kiswanto Kiswanto
Keywords
Related Articles
- EP ID EP605132
- DOI -
- Views 143
- Downloads 0
A Survey of Landmines in Top Ten Countries with Most Landmines
The message for the International Day of Mine Awareness and Assistance in Mine Action on 4 April 2014 by the UN Secretary-General Ban Ki-moon stated that the Convention on the Anti-Personnel Mines Ban was adopted in 161...
Development of Management System for Mobile Learning Application on Android (OS) Tablets: Participatory Enhancement of Local Teachers’ Competency
The purposes of this study were to 1) develop the management system for mobile learning application on Android (OS) Tablets; 2) evaluate the effectiveness of the management system for mobile learning application on Andro...
Tasks Processing Allocation Based on Memory Usage Performance (TPA-MUP)
The objective of this paper is to design a scheduler of task allocation time of simultaneous running two independence majority tasks. Objective of task allocation scheduler is to minimize two tasks memory usage while the...
Spectrum Refarming in Thailand
Spectrum is a limited resource, but it can be reusable depending on spectrum management strategies. It is an underlying mechanism for communication and economic and social development. In order to utilize the spectrum at...
Application of PIMOGA for Optimization to Upgrade Drainage Gates in Network
This article presented the application of PIMOGA method (Partition of Initial Population for Multi-objective Genetic Algorithm) for optimization to upgrade drainage gates in network. Seasonal influences had been implicat...