The implementation of digital-based accounting for fraud prevention at PNM Mekaar Syariah
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Abstract
The 2019 Fraud Survey in Indonesia published the three biggest types of fraud occurring in the country, including corruption at 64.4%, misuse of state or company assets at 28.9%, and financial reporting fraud at 6.7%. PNM, as a company operating in the financial sector, is also vulnerable to fraud. Based on data from the Anti-Fraud Strategy Implementation Report of PNM 2022 published on the Indonesia Stock Exchange, it is known that the Mekaar service experienced 6,163 cases of fraud. This situation prompted PNM to undergo transformation in transaction recording processes using digital-based accounting. Considering this phenomenon, researchers were interested in analyzing the impact of implementing digital-based accounting on fraud prevention at PNM Mekaar Syariah. This research method employs a simple linear regression analysis model with the assistance of SPSS V.27 software. The data collection process involved questionnaires directed at Back Office employees and Finance Administration Officers at PNM Mekaar Syariah. From the analysis conducted on fifty samples, it is found that the implementation of digital-based accounting has a positive and significant impact on fraud prevention at PNM Mekaar Syariah.
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How to Cite
Ramadhan, G., Suryani, P., & Lumban Gaol, L. (2024). The implementation of digital-based accounting for fraud prevention at PNM Mekaar Syariah. Enrichment : Journal of Management, 14(1), 98-107. https://doi.org/10.35335/enrichment.v14i1.1845
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Aini, Z. N., & Susilowati, L. (2022). Tinjauan Akuntansi Syariah Dalam Penggunaan Sistem Informasi Akuntansi Multi-Level Marketing Pada E-Commerce Indonesia. JAS (Jurnal Akuntansi Syariah), 6(1), 110–126. https://doi.org/10.46367/jas.v6i1.619
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Arif, Z. K. L., Putri, N. A., Salim, R. A. R., Pitaloka, S. D., & Putri, D. M. (2022). Digitalisasi Akuntansi Berbasis Techtrend Sebagai Upaya Meningkatkan Tata Kelola Pemerintahan. Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE), 139–153.
Aripin, S. N., Hadinata, H., & Kurnia, D. (2023). Dampak Akuntansi Manajemen dari Digitalisasi. ADI Bisnis Digital Interdisiplin Jurnal, 4(2), 109–115.
Bologna, J. (1993). Handbook on Corporate Fraud: Prevention, Detection, and Investigation. Butterworth-Heinemann.
Dewi, U. N., Lawita, N. F., & Puspitasari, D. P. (2021). Pengaruh Pengendalian Sistem Informasi Akuntansi dan Profesionalisme Auditor Terhadap Upaya Pencegahan Fraud Dalam Pengelolaan Persediaan. Jurnal HUMMANSI, 4(1), 31–44. https://doi.org/10.33488/1.jh.2021.1.277
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Gustina, I. (2021). Pengaruh Sistem Pengendalian Intern Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Indragiri Hilir. Jurnal Akuntansi Dan Keuangan, 10(1), 56–64.
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Putri, F. C., & Hermi. (2023). Analisis Faktor- Faktor Yang Berpengaruh Terhadap Kecurangan Laporan Keuangan (Perusahaan Sektor Non Siklikal Yang Terdaftar Di Bursa Efek Indonesia 2020 -2021). Jurnal Ekonomi Trisakti, 3(2), 3279–3290. https://doi.org/10.25105/jet.v3i2.18147
Rahayu, S. K. (2021). Disrupsi Akuntansi, Fase Titik Lejit Kemajuan Bisnis Dan Perekonomian. Jurnal Riset Akuntansi Dan Keuangan, 9(1), 65–82.
Riset, J., Buana, A. M., Christian, N., & Veronica, J. (2022). Dampak Kecurangan Pada Bidang Keuangan Dan Non-Keuangan Terhadap Jenis Fraud Di Indonesia. JRAMB, 8. https://doi.org/10.26486/jramb.v8i1.2401
Romana, F. A., Gestoso, C. G., Fernandez, S. G., & Santos, A. M. (2023). Tartificial Intelligence And The Strategic Change Of The Accountant’s Roles: A Theoretical Approach. Economics and Finance, 69–75. https://doi.org/10.51586/2754-6209.2023.11.3.69.75
Saputra, D. (2021). Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (Bumdes) X Kecamatan Kelayang Kabupaten Indragiri Hulu. 7(2).
Sudarmanto, E., & Utami, C. K. (2021). Pencegahan Fraud Dengan Pengendalian Internal Dalam Perspektif Alquran. Jurnal Ilmiah Ekonomi Islam, 7(1), 195. https://doi.org/10.29040/jiei.v7i1.1593
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Penerbit Alfabeta.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Wibowo, A., Ratnawati, Handayani, A. R., Fernando, Z. J., Elizawarda, Indriyanti, D., Hakim, A. L., Kurniadi, Y., Kristianto, J., Karim, A., Rafiqi, Y., Desmarnita, U., Setiawan, E. R., Solin, S. M., & Wijayati, S. (2022). Pengetahuan Dasar Antikorupsi dan Integritas. CV. Media Sains Indonesia.
ACFE. (2022). Occupational Fraud 2022: A Report to the nations. Association of Certified Fraud Examiners, 1–96.
Aini, Z. N., & Susilowati, L. (2022). Tinjauan Akuntansi Syariah Dalam Penggunaan Sistem Informasi Akuntansi Multi-Level Marketing Pada E-Commerce Indonesia. JAS (Jurnal Akuntansi Syariah), 6(1), 110–126. https://doi.org/10.46367/jas.v6i1.619
Alifiananda, N., Safura, N., Sekar Arum, P., Vira Salsabila, P., Dika Pratama, R., & Gunawan, A. (2021). Prosiding The 12 th Industrial Research Workshop and National Seminar Bandung.
Alshuriqi, S. H., Al Mahrouqi, B. S., & Thottoli, M. M. (2023). Igniting the IT Flame: a Study on IT Skills and Knowledge in Accounting Programs Among Graduating Students in Oman. Social Science Studies, 3(5), 359–379. https://doi.org/10.47153/sss35.7332023
Aprilianti, D., Noer, A., Rahmah, A., Safarina, A., Andini, D., Natalia, D., & Gunawan, A. (2021). Prosiding The 12 th Industrial Research Workshop and National Seminar Bandung.
Arif, Z. K. L., Putri, N. A., Salim, R. A. R., Pitaloka, S. D., & Putri, D. M. (2022). Digitalisasi Akuntansi Berbasis Techtrend Sebagai Upaya Meningkatkan Tata Kelola Pemerintahan. Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE), 139–153.
Aripin, S. N., Hadinata, H., & Kurnia, D. (2023). Dampak Akuntansi Manajemen dari Digitalisasi. ADI Bisnis Digital Interdisiplin Jurnal, 4(2), 109–115.
Bologna, J. (1993). Handbook on Corporate Fraud: Prevention, Detection, and Investigation. Butterworth-Heinemann.
Dewi, U. N., Lawita, N. F., & Puspitasari, D. P. (2021). Pengaruh Pengendalian Sistem Informasi Akuntansi dan Profesionalisme Auditor Terhadap Upaya Pencegahan Fraud Dalam Pengelolaan Persediaan. Jurnal HUMMANSI, 4(1), 31–44. https://doi.org/10.33488/1.jh.2021.1.277
Friday, I., & Japhet, I. (2020). Information technology and the accountant today: What has really changed? Journal of Accounting and Taxation, 12(1), 48–60. https://doi.org/10.5897/jat2019.0358
Gustina, I. (2021). Pengaruh Sistem Pengendalian Intern Dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Indragiri Hilir. Jurnal Akuntansi Dan Keuangan, 10(1), 56–64.
Hoesada, J. (2022). Teori Akuntansi: dalam Hampiran Historiografis Taksonomis (1st ed.). Penerbit Andi.
Khanom, T. (2017). Cloud Accounting: A Theoretical Overview. IOSR Journal of Business and Management, 19(06), 31–38. https://doi.org/10.9790/487x-1906053138
Leksono Putri Handayani, N., Leksono Putri Handayani. (2023). Peran Teknologi Informasi Pada Akuntansi Sektor Publik Dalam Pencegahan Fraud. 1(2), 27–35. https://doi.org/10.61132/manuhara.v1i2.215
Novarina, D., & Triyanto, D. N. (2022). Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan LQ 45 Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020. Jurnal Akuntansi Dan Keuangan, 10(2), 183. https://doi.org/10.29103/jak.v10i2.7352
Nurhasanah, S. , , Ismatullah, I., & Sofiani, V. (2019). Analisis Penerapan Sistem Informasi Akuntansi Persediaan Obat Dalam Pencegahan Kecurangan Pada Puskesmas Jampangkulon, Puskesmas Cibitung, Puskesmas Surade dan Puskesmas Buniwangi. Jati: Jurnal Akuntansi Terapan Indonesia, 2(2). https://doi.org/10.18196/jati.020218
Nurhayanto. (2013). Sistem Kendali Kecurangan (Fraud) Perbankan-Konsepsi, Asesmen Risiko dan Penerapan Kebijakan Anti-Fraud. Tinta Creative Production.
Putri, F. C., & Hermi. (2023). Analisis Faktor- Faktor Yang Berpengaruh Terhadap Kecurangan Laporan Keuangan (Perusahaan Sektor Non Siklikal Yang Terdaftar Di Bursa Efek Indonesia 2020 -2021). Jurnal Ekonomi Trisakti, 3(2), 3279–3290. https://doi.org/10.25105/jet.v3i2.18147
Rahayu, S. K. (2021). Disrupsi Akuntansi, Fase Titik Lejit Kemajuan Bisnis Dan Perekonomian. Jurnal Riset Akuntansi Dan Keuangan, 9(1), 65–82.
Riset, J., Buana, A. M., Christian, N., & Veronica, J. (2022). Dampak Kecurangan Pada Bidang Keuangan Dan Non-Keuangan Terhadap Jenis Fraud Di Indonesia. JRAMB, 8. https://doi.org/10.26486/jramb.v8i1.2401
Romana, F. A., Gestoso, C. G., Fernandez, S. G., & Santos, A. M. (2023). Tartificial Intelligence And The Strategic Change Of The Accountant’s Roles: A Theoretical Approach. Economics and Finance, 69–75. https://doi.org/10.51586/2754-6209.2023.11.3.69.75
Saputra, D. (2021). Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (Bumdes) X Kecamatan Kelayang Kabupaten Indragiri Hulu. 7(2).
Sudarmanto, E., & Utami, C. K. (2021). Pencegahan Fraud Dengan Pengendalian Internal Dalam Perspektif Alquran. Jurnal Ilmiah Ekonomi Islam, 7(1), 195. https://doi.org/10.29040/jiei.v7i1.1593
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Penerbit Alfabeta.
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Wibowo, A., Ratnawati, Handayani, A. R., Fernando, Z. J., Elizawarda, Indriyanti, D., Hakim, A. L., Kurniadi, Y., Kristianto, J., Karim, A., Rafiqi, Y., Desmarnita, U., Setiawan, E. R., Solin, S. M., & Wijayati, S. (2022). Pengetahuan Dasar Antikorupsi dan Integritas. CV. Media Sains Indonesia.