Fraud analysis in micro finance institution

Autor:	Widiyanto Widiyanto, H. Ardian Adhiatma, Eko Nur Fu'ad, Silviana Pebruary, M. Yunies Edward
Rok vydání:	2019
Předmět:	Microfinance HG1501-3550 business.industry BP1-253 Marketing department Islam Accounting Commit Banking law.invention Micro finance Sharia law Business Human resources Research method
Zdroj:	Jurnal Ekonomi dan Keuangan Islam, Vol 5, Iss 1, Pp 10-17 (2019) Jurnal Ekonomi & Keuangan Islam; Volume 5 No. 1, January 2019; 10-17
ISSN:	2614-6908 2088-9968
DOI:	10.20885/jeki.vol5.iss1.art2
Popis:	Islamic microfinance institutions are financial institutions that carry out operational activities based on sharia principles. One of them is the Baitul Maal wa Tamwil (BMT), this institution serves savings and funding to the middle and lower communities by picking up the ball. With this system, it will be an opportunity for human resources (SDI) who are less loyal and responsible with their institutions to commit fraud or irregularities. Therefore, this study aims to find out how triangle fraud affects the occurrence of fraud in BMT. The research method uses independent path analysis with a sample of 84 respondents from the marketing department, supervisors, and financing managers. The results of this study are that Rationalization and pressure have a positive and significant effect on the occurrence of fraud, while the opportunity does not have an influence on the occurrence of fraud.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::baceeff1aa7ca0d5778108d348e92662 https://doi.org/10.20885/jeki.vol5.iss1.art2 Zobrazit plný text záznamu