OVERVIEW OF FRAUD PREVENTION AT MANDIRI UTAMA FINANCE SYARIAH

Abstract

Abstract –  This research aims to obtain empirical evidences about the influence of Islamic work ethics, compensation, and the whistleblowing system on fraud prevention. This is a quantitative research using questionnaires distributed on Mandiri Utama Finance Syariah employees distributed via whatsapp. Each questionnaire distributed contains 77 question items to be answered by employees. From the distribution of 300 questionnaires conducted, there were 172 employees who gave answers divided into 70 branch offices in 21 provinces of Indonesia. The researchers used PLS SEM version 3.0. The results of this research found that Islamic work ethic has a positive and significant effect on fraud prevention, as well as compensation has a positive but insignificant effect on fraud prevention, while the whistleblowing system has a positive and significant effect on fraud prevention. This research focuses on fraud prevention, where this research is a new study in discussing the relationship between Islamic work ethics and the dimensions of religiosity, effort, competition, work obligations, quality, collectivity, equality and profit.

Keywords: Islamic Work Ethics, Compensation, Whistleblowing System, Fraud Prevention