Survey Study on Fraud Prevention Disclosure Measurement at State Islamic Universities in Indonesia

Authors

  • Sri Wulandari Department of Accountancy, Faculty Economics and Social Sciences, Universitas Islam Negeri Sultan Syarif Kasim Riau
  • Andi Irfan Department of Accountancy Diploma III, Faculty Economics and Social Sciences, Universitas Islam Negeri Sultan Syarif Kasim Riau
  • Nor Balkish Zakaria Accounting Research Institute, Universiti Teknologi MARA
  • Mujahidin Department of Islamic Economics, Faculty of Islamic Economics and Business, Institut Agama Islam Negeri Palopo

DOI:

https://doi.org/10.54471/iqtishoduna.v13i1.2305

Keywords:

fraud prevention, survey, islamic universities

Abstract

This study aims to research the extent of information prevention fraud disclosed at PTKIN throughout Indonesia through a theory agency. Types of research This study is quantitative descriptive with descriptive statistical methods and tests of Kruskal Wallis. Amount of the sample in the study This is 34 PTKINs, categorized as "very good/good "PTKINs. The collection of this data uses the existing information on the PTKIN website. Research data This was analyzed using the SPSS V.23 program. Results study. This shows that based on an analysis of content information prevention fraud revealed on the website, each PTKIN uses the Fraud Prevention Disclosure Index (FPDI), which found that PTKIN in Indonesia, on average, reveals 79 items out of 100 FPDI items. Overall, the level of disclosure for PTKIN in Indonesia is sufficient. PTKIN in Indonesia is already Very strong in Index Disclosure Prevention Fraud, including integrity, rules, internal audit, core values, scholarship, maintenance awareness, procedures, response research, and prevention strategies fraud.

Downloads

Download data is not yet available.

References

Ali, Muhamad Daud dan Habibah Daud. Lembaga-lembaga Islam di Indonesia. Jakarta: Raja Grafindo Persada. 1955.

Anshori, Isa. ”Maqashid asy-Syarīʽah sebagai Landasan Etika Gelobal”, Jurnal Hukum Islam-Kopertis Wilayah IV Surabaya, No. 01, Vol. 01 (Maret, 2009).

Asmuni Mth, “Zakat Profesi dan Upaya Menuju Kesejahteraan Sosial”, La Riba-Jurnal Ekonomi Islam, No. 1, Vol. I (Juli, 2007).

Bakri, Asafri Jaya. Konsep Maqāṣid Syariʽah Menurut al-Syāṭibi. Jakarta: Raja Grafindo Persada. 1996.

Beik, Irfan Syauqi. “Tiga Dimensi Zakat”, Iqtishodia-Jurnal Ekonomi Islam Republika, (29 Juli, 2010).

Ditjen Bimas Islam dan Urusan Haji Departemen Agama RI. Buku Pedoman Zakat. Jakarta: Ditjen Bimas Islam dan Urusan Haji Depag RI. 2002.

----------. Peraturan Perundang-undangan Pengelolaan Zakat. Jakarta: Direktorat Bimas Islam dan Penyelenggaraan Haji Depag RI. 2003.

Ghazali, Imam. al-Mustasyfa. Kairo: al-Maktabah at-Tijāriyyah al-Kubra. 1937.

Hawkins, Joyce M. Kamus Dwi Bahasa Inggris-Indonesia, Indonesia-Inggris. Oxford-Erlangga. 1996

Al-Jauziyah, Ibnu Qayyim. Iʽlāmu al-Muwaqqiʽīn ʽan Rabb al-ʽālamīn. Dammam: Dār Ibn al-Jauzi. 1423 H.

Jumantoro, Totok dan Samsul Munir Amin. Kamus Ilmu Ushul Fiqh. Jakarta: Amzah. 2005.

Kahf, Munzir. “The Performance of Institution of Zakah in Theory and Practice”, paperpada acara the International Confrence on Islamic Economics Towards the 21st Century, Kuala Lumpur, 26-30 April 1999.

Miftah, A. A. ”Pembaharuan Zakat untuk Pengentasan Kemiskinan di Indonesia”, Innovatio, No. 14, Vol. VII (Juli-Desember, 2008).

Muṣṭafa, Ibrahim dkk. al-Muʽjamu al-Wasiṭ. Mesir: Dār al-Maʽārif. 1972.

Qadir, Abdurrahman. Zakat dalam Dimensi Mahdhah dan Sosial. Jakarta: Raja Grapindo Persada. 1998.

Al-Qarḍāwi, Yusuf. Musykilatu al-Faqr wa Kaifa ʽĀlajaha al-Islām. Beirut: Mu’assasah ar-Risālah. 1985.

Al-Qarḍāwi, Yusuf. al-ʽIbādah fi al-Islām. Kairo: Maṭbaʽah al-Madani. 1995.

Ridwan, Muhammad. Manajemen Baitul Maal Wa Tamwil (BMT). Yogyakarta: UII-Press. 2005.

Sartika, Mila. ”Pengaruh Pendayagunaan Zakat Produktif terhadap Pemberdayaan Mustahiq pada LAZ Yayasan Solo Peduli Surakarta”, La Riba-Jurnal Ekonomi Islam, No. 1, Vol. II (Juli, 2008).

Yustika, Ahmad Erani dan Jati Andrianto. “Zakat, Keadilan dan Keseimbangan Sosial”, Zakat & Empowering-Jurnal Pemikiran dan Gagasan, No. 4, Vol. I (Agustus, 2008).

Zagibah, Izzuddin ibn. al-Maqaṣid al-ʽĀmmah li asy-Syarīʽah al-Islāmiyyah. Kairo: Dār aṣ-ṣafwah. 1996.

Downloads

Published

2024-04-01

How to Cite

Wulandari, Sri, Andi Irfan, Nor Balkish Zakaria, and Mujahidin. “Survey Study on Fraud Prevention Disclosure Measurement at State Islamic Universities in Indonesia”. IQTISHODUNA: Jurnal Ekonomi Islam 13, no. 1 (April 1, 2024): 327–348. Accessed December 13, 2024. https://ejournal.iaisyarifuddin.ac.id/index.php/iqtishoduna/article/view/2305.

Issue

Vol. 13 No. 1 (2024): April

Section

Artikel

License

Copyright (c) 2024 Sri Wulandari, Andi Irfan, Nor Balkish Zakaria

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The journal can be accessed publicly, which means that all content is provided freely accessible without charge to either the user or the institution. Users are allowed to read, download, copy, distribute, print, search, or cite to the full text of the article did not have to ask permission from the publisher or author.