IDEAS home Printed from https://ideas.repec.org/a/uii/jekife/v5y2019i1p10-17id11656.html
   My bibliography  Save this article

Fraud analysis in micro finance institution

Author

Listed:
  • Silviana Pebruary
  • M. Yunies Edward
  • Eko Nur Fuad
  • H. Ardian Adhiatma
  • Widiyanto Widiyanto

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.

Suggested Citation

  • Silviana Pebruary & M. Yunies Edward & Eko Nur Fuad & H. Ardian Adhiatma & Widiyanto Widiyanto, 2019. "Fraud analysis in micro finance institution," Jurnal Ekonomi & Keuangan Islam, Faculty of Economics, Universitas Islam Indonesia, vol. 5(1), pages 10-17.
    • Handle: RePEc:uii:jekife:v:5:y:2019:i:1:p:10-17:id:11656
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JEKI/article/view/11656/8940
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jekife:v:5:y:2019:i:1:p:10-17:id:11656. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JEKI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.