SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS

The purpose of this study to know literacy and Islamic accounting applications against fraud prevention in financial reporting in Islamic Financial Institutions and to apply Islamic values to accountants or auditors in order to prevent fraud in financial reports that often occur. Fraud detection is...

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Autor principal:	Asri Noer Rahmi
Formato:	article
Lenguaje:	ID
Publicado:	Islam Institut Agama Islam Negeri Sultan Maulana Hasanuddin 2021
Materias:	islamic accounting literacy preventive fraud islamic financial institutions Islam BP1-253 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/32d7e018df2648ce981997deecc8f966
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spelling	oai:doaj.org-article:32d7e018df2648ce981997deecc8f9662021-11-12T07:50:33ZSHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS2085-36962541-412710.32678/ijei.v12i1.283https://doaj.org/article/32d7e018df2648ce981997deecc8f9662021-07-01T00:00:00Zhttps://journal.islamiconomic.or.id/index.php/ijei/article/view/283https://doaj.org/toc/2085-3696https://doaj.org/toc/2541-4127The purpose of this study to know literacy and Islamic accounting applications against fraud prevention in financial reporting in Islamic Financial Institutions and to apply Islamic values to accountants or auditors in order to prevent fraud in financial reports that often occur. Fraud detection is essential to increasing the value of auditing, but there are many problems that can hinder the implementation of proper detection. Based on a review of various studies that have been carried out, the Sharia accounting application is good, which implements a profit sharing system (avoids usury), there is also a separation of financial reporting for each contract, separation of reporting zakat, infaq and shadaqah reporting. In detecting fraud prevention, there are four factors that can prevent fraud in financial reporting identified through this study. First, the auditing standards are insufficient to support proper detection. Second, the characteristics of the occurrence of fraud make it difficult to detect fraud. Third, there is a lack of knowledge of Islamic values in the Sharia accounting application so that fraud does not occur, and the fourth is that there must be awareness that financial statement analysis is not only responsibility for the company, interested parties and decision-holders, but also accountability. who will be accountable in the hereafter, if fraud occurs, then they must be prepared to bear their sins in the hereafter.Asri Noer RahmiIslam Institut Agama Islam Negeri Sultan Maulana Hasanuddinarticleislamic accounting literacypreventive fraudislamic financial institutionsIslamBP1-253Economics as a scienceHB71-74IDIslamiconomic: Jurnal Ekonomi Islam, Vol 12, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	ID
topic	islamic accounting literacy preventive fraud islamic financial institutions Islam BP1-253 Economics as a science HB71-74
spellingShingle	islamic accounting literacy preventive fraud islamic financial institutions Islam BP1-253 Economics as a science HB71-74 Asri Noer Rahmi SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS
description	The purpose of this study to know literacy and Islamic accounting applications against fraud prevention in financial reporting in Islamic Financial Institutions and to apply Islamic values to accountants or auditors in order to prevent fraud in financial reports that often occur. Fraud detection is essential to increasing the value of auditing, but there are many problems that can hinder the implementation of proper detection. Based on a review of various studies that have been carried out, the Sharia accounting application is good, which implements a profit sharing system (avoids usury), there is also a separation of financial reporting for each contract, separation of reporting zakat, infaq and shadaqah reporting. In detecting fraud prevention, there are four factors that can prevent fraud in financial reporting identified through this study. First, the auditing standards are insufficient to support proper detection. Second, the characteristics of the occurrence of fraud make it difficult to detect fraud. Third, there is a lack of knowledge of Islamic values in the Sharia accounting application so that fraud does not occur, and the fourth is that there must be awareness that financial statement analysis is not only responsibility for the company, interested parties and decision-holders, but also accountability. who will be accountable in the hereafter, if fraud occurs, then they must be prepared to bear their sins in the hereafter.
format	article
author	Asri Noer Rahmi
author_facet	Asri Noer Rahmi
author_sort	Asri Noer Rahmi
title	SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS
title_short	SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS
title_full	SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS
title_fullStr	SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS
title_full_unstemmed	SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS
title_sort	sharia accounting literation and frauds preventive on financial reporting in sharia financial institutions
publisher	Islam Institut Agama Islam Negeri Sultan Maulana Hasanuddin
publishDate	2021
url	https://doaj.org/article/32d7e018df2648ce981997deecc8f966
work_keys_str_mv	AT asrinoerrahmi shariaaccountingliterationandfraudspreventiveonfinancialreportinginshariafinancialinstitutions
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SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS

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