Pencegahan Fraud Melalui Manajemen Resiko Dalam Perspektif Al-Quran

Penulis

  • Baso Akib Institut Parahikma, Gowa, Indonesia
  • Ahmad Mujahid Universitas Islam Negeri Alauddin Makassar, Indonesia

DOI:

https://doi.org/10.56314/jumabi.v3i1.281

Kata Kunci:

Kata Kunci: Fraud, Manajemen Resiko, Al-Quran dan Hadis

Abstrak

Abdullahi, et.al. (2015). Fraud Triangle Theory and Fraud Diamond Theory, Understanding the Convergent and Divergent For Future Research. International Journal of Academic Research in Accounting, Finance and Management Science, 5 (4), 38–45.

Agustina, M., Deny, S., Praditya, I. I., Yadika, B., Kencana, M. R. B., & Kurnia, T. (2019). 7 fakta gonjang - ganjing laporan keuangan garuda Indonesia. Liputan6.Com.https://www.liputan6.com/bisnis/read/4000383/7-fakta-gonjang-ganjing-laporan-keuangan garuda-indonesia

Association of Certified Fraud Examiners (ACFE). (2020). Report to the nations 2020: Global study on occupational fraud and abuse. https://www.acfe.com/report-to-the-nations/2020/.

Association of Certified Fraud Examiners (ACFE) Indonesia. (2020). Survei fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud indonesia/

Al-Qurtubi, Abu 'Abdullah Muhammad bin Ahmad. (2003). Al- Jami' li Ahkam al-Qur'an. Beirut: Dar al-Kutub al-'Ilmiyyah.

Al-Qaradawi, Yusuf. (1995). Fiqh al-Zakat: A Comparative Study of Zakah, Regulations and Philosophy in the Light of Qur'an and Sunnah. King Saud University Press.

Bayagub, A., Idris, M., & Setiawan, R. (2018). Laporan Kecurangan di Indonesia: Analisis Kasus.

Agustina, R., & Djumena, M. (2019). Kecurangan Laporan Keuangan di PT Garuda Indonesia Tbk.

Dechow, et.al. (2012). Detevting Earning Management: A New Approach. Journal of Accounting Research, 50 Ed 2, 275–334.

Ibn Kathir, Isma'il bin 'Umar. (2000). Tafsir al-Qur'an al-Azim. Dar al-Kutub al-Ilmiyyah. IbnuKatsir. (2013). Tafsir Ibnu Katsir. kampungsunnah.com.

Ulya, I. & Djumena, M. (2020). Manipulasi Laporan Keuangan di PT Asuransi Jiwasraya.

Ulya, F. N., & Djumena, E. (Editor). (2020). BPK: jiwasraya sudah bukukan laba semu sejak2006.Kompas.Com.https://money.kompas.com/read/2020/01/08/164543826/bpk  jiwasraya-sudah-bukukan-laba-semu-sejak-2006

Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. Advances in Financial Economics, 13(99), 53–81. https://doi.org/10.1108/S1569-3732(2009)0000013005

Skousen, C.J. & C.J. Wright. (2009). Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No.99. Advances in Financial Economics, 13, 53–81.

Tjahjono, H. (2013). Karakteristik Fraud dan Pencegahannya.

Felawati, W. (2023). Analisis Implementasi Manajemen Risiko Terhadap Pembiayaan Ijarah Multijasa Pada Bank Aman Syariah (Doctoral dissertation, IAIN Metro).

Ilma, W. (2022). Analisis Penerapan Audit Internal, Penerapan Risk Management dan Analisis Kelayakan Nasabah Dalam Meminimalisasi Risiko Pembiayaan Bermasalah Pada Pt Bprs Bank Aman Syariah (Studi Pada Pt. Bprs Bank Aman Syariah Lampung Timur) (Doctoral Dissertation, Uin Raden Intan Lampung).

Anatasya, R. F., Setyaningsih, A. F., & Putri, L. M. (2024). Tinjauan Yuridis Dan Praktik Good Corporate Governance Dalam Mengatasi Fraud Internal Pada Bank Di Indonesia. Causa: Jurnal Hukum dan Kewarganegaraan, 7(8), 51-60.

Ghofur, R. A. (2020). Konsep Upah Dalam Ekonomi Islam. Arjasa Pratama.

Cressey, D. R. (2020). Fraud Triangle Theory. Al-Qur'an, Q.S. Al-Mutaffifin: 1-3.

Al-Qur'an, Q.S. An-Nisa: 58.

Al-Qur'an, Q.S. Al-Baqarah: 283.

Unduhan

Data unduhan belum tersedia.

Referensi

Abdullahi, et.al. (2015). Fraud Triangle Theory and Fraud Diamond Theory, Understanding the Convergent and Divergent For Future Research. International Journal of Academic Research in Accounting, Finance and Management Science, 5 (4), 38–45.

Agustina, M., Deny, S., Praditya, I. I., Yadika, B., Kencana, M. R. B., & Kurnia, T. (2019). 7 fakta gonjang - ganjing laporan keuangan garuda Indonesia. Liputan6.Com.https://www.liputan6.com/bisnis/read/4000383/7-fakta-gonjang-ganjing-laporan-keuangan garuda-indonesia

Association of Certified Fraud Examiners (ACFE). (2020). Report to the nations 2020: Global study on occupational fraud and abuse. https://www.acfe.com/report-to-the-nations/2020/.

Association of Certified Fraud Examiners (ACFE) Indonesia. (2020). Survei fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud indonesia/

Al-Qurtubi, Abu 'Abdullah Muhammad bin Ahmad. (2003). Al-Jami' li Ahkam al-Qur'an. Beirut: Dar al-Kutub al-'Ilmiyyah.

Al-Qaradawi, Yusuf. (1995). Fiqh al-Zakat: A Comparative Study of Zakah, Regulations and Philosophy in the Light of Qur'an and Sunnah. King Saud University Press.

Bayagub, A., Idris, M., & Setiawan, R. (2018). Laporan Kecurangan di Indonesia: Analisis Kasus.

Agustina, R., & Djumena, M. (2019). Kecurangan Laporan Keuangan di PT Garuda Indonesia Tbk.

Dechow, et.al. (2012). Detevting Earning Management: A New Approach. Journal of Accounting Research, 50 Ed 2, 275–334.

Ibn Kathir, Isma'il bin 'Umar. (2000). Tafsir al-Qur'an al-Azim. Dar al-Kutub al-Ilmiyyah. IbnuKatsir. (2013). Tafsir Ibnu Katsir. kampungsunnah.com.

Ulya, I. & Djumena, M. (2020). Manipulasi Laporan Keuangan di PT Asuransi Jiwasraya.

Ulya, F. N., & Djumena, E. (Editor). (2020). BPK: jiwasraya sudah bukukan laba semu sejak 2006. Kompas.Com. https://money.kompas.com/read/2020/01/08/164543826/bpk jiwasraya-sudah-bukukan-laba-semu-sejak-2006

Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99. Advances in Financial Economics, 13(99), 53–81. https://doi.org/10.1108/S1569-3732(2009)0000013005

Skousen, C.J. & C.J. Wright. (2009). Detecting and Predicting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No.99. Advances in Financial Economics, 13, 53–81.

Tjahjono, H. (2013). Karakteristik Fraud dan Pencegahannya.

Felawati, W. (2023). Analisis Implementasi Manajemen Risiko Terhadap Pembiayaan Ijarah Multijasa Pada Bank Aman Syariah (Doctoral dissertation, IAIN Metro).

Ilma, W. (2022). Analisis Penerapan Audit Internal, Penerapan Risk Management dan Analisis Kelayakan Nasabah Dalam Meminimalisasi Risiko Pembiayaan Bermasalah Pada Pt Bprs Bank Aman Syariah (Studi Pada Pt. Bprs Bank Aman Syariah Lampung Timur) (Doctoral Dissertation, Uin Raden Intan Lampung).

Anatasya, R. F., Setyaningsih, A. F., & Putri, L. M. (2024). Tinjauan Yuridis Dan Praktik Good Corporate Governance Dalam Mengatasi Fraud Internal Pada Bank Di Indonesia. Causa: Jurnal Hukum dan Kewarganegaraan, 7(8), 51-60.

Ghofur, R. A. (2020). Konsep Upah Dalam Ekonomi Islam. Arjasa Pratama.

Cressey, D. R. (2020). Fraud Triangle Theory.

Al-Qur'an, Q.S. Al-Mutaffifin: 1-3.

Al-Qur'an, Q.S. An-Nisa: 58.

Al-Qur'an, Q.S. Al-Baqarah: 283.

Unduhan

Diterbitkan

2025-01-29

Cara Mengutip

Akib, B. ., & Mujahid, A. . (2025). Pencegahan Fraud Melalui Manajemen Resiko Dalam Perspektif Al-Quran. JUMABI: Jurnal Manajemen, Akuntansi Dan Bisnis, 3(1), 41–54. https://doi.org/10.56314/jumabi.v3i1.281

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