Fraud analysis in micro finance institution

Silviana Pebruary, M. Edward, Eko N. Fuad, H. A. Adhiatma, W. Widiyanto
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引用次数: 0

Abstract

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.
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小额金融机构欺诈行为分析
伊斯兰小额金融机构是根据伊斯兰教法原则开展业务活动的金融机构。其中之一是Baitul Maal wa Tamwil(BMT),该机构通过捡球为中下层社区提供储蓄和资金。有了这个系统,对机构不那么忠诚和负责的人力资源部门将有机会实施欺诈或违规行为。因此,本研究旨在了解三角欺诈如何影响BMT中欺诈的发生。该研究方法采用独立路径分析,从市场营销部门、主管和财务经理的84名受访者中抽取样本。本研究的结果是,合理化和压力对欺诈的发生有积极而显著的影响,而机会对欺诈的产生没有影响。
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来源期刊
自引率
0.00%
发文量
21
审稿时长
10 weeks
期刊最新文献
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