IMPLEMENTASI THE NEW FRAUD TRIANGLE MODEL DENGAN PERSPEKTIF SYARIAH DALAM MENDETEKSI PERILAKU FRAUD

Abstract

This research aims to explore deeply how the concept of the new fraud triangle model with sharia perspectives can be used to detect fraud behaviour in sharia banks with a case study approach. This research was conducted on one of the sharia banks in East Java. Through in-depth interviews with fraud actors, actors and internal auditors and supported by the results of observations in the field and the study of documentary evidence, the study succeeded in revealing some important findings. The findings suggest that; (1) fraud action committed due to the lifestyle of the perpetrator who exceeds the income received; (2) utilize the job position to commit fraud; (3) fraud action that occurs as a result of the opportunity. (4) the act of fraud also occurs because of the personal integrity that is not good from the perpetrator. The implications of this study are expected to contribute to developing science and information on the importance of management of risk management and strengthening of internal control systems for Sharia Financial Institutions (SFI) in attempts to reveal fraud.