Islamic Value Oriented Fraud Awareness: Phenomenology of Anti Fraud Behavior in Medium Scale Business Sector

DOI

10.2991/978-94-6463-234-7_21How to use a DOI?

Keywords

Fraud Awareness; Business People’s Understanding of Business Without Fraud; A Business Based on Islamic Values

Abstract

This study aims to determine how many business people understand business without fraud, which is oriented towards Islamic values. The objects studied are the personality of the businessman, the understanding of the business environment, and the knowledge/experience of the businessman about fraud. The approach used in this research is a descriptive approach and a causal approach. Respondents in this study were 63 medium-scale businessmen who were determined by a convenience sampling approach with causality analysis technique using Smart PLS 3.0 as a data processing tool. The results of the study reveal, first: That business understanding has an effect on fraud awareness. This means that the higher the understanding of business people who are motivated by personality, understanding of the business environment, and knowledge/experience about fraud will increase awareness of fraud that is motivated by factors of opportunity, rationalization, and pressure. Second: Business understanding is determined mainly by understanding the business environment. Meanwhile, knowledge/experience of fraud is the lowest factor among the three factors. This also shows that the knowledge/experience regarding fraud from the respondents of medium-sized entrepreneurs is a factor that needs attention. Third: Awareness of fraud is determined mainly by the opportunity to commit fraud. And then followed by rationalization and pressure factors.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - R. Rozmita Dewi Yuniarti
AU  - Toni Heryana
AU  - Indah Fitriani
AU  - Mimin Widaningsih
AU  - Lilim Halimah
AU  - Devi Febriani
AU  - A. Osselea Restu
AU  - A. Neng Hasnah Siti
PY  - 2023
DA  - 2023/09/29
TI  - Islamic Value Oriented Fraud Awareness: Phenomenology of Anti Fraud Behavior in Medium Scale Business Sector
BT  - Proceedings of the 7th Global Conference on Business, Management, and Entrepreneurship (GCBME 2022)
PB  - Atlantis Press
SP  - 221
EP  - 232
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-234-7_21
DO  - 10.2991/978-94-6463-234-7_21
ID  - RozmitaDewiYuniarti2023
ER  -