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This Author published in this journals
All Journal Jurnal Iqtisaduna Islamic Accounting and Finance Review Islamic Economic and Business Journal Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Income Journal: Accounting, Management and Economic Research Indonesian Journal of Taxation and Accounting
Namla Elfa Syariati
Universitas Islam Negeri Alauddin Makassar
Religion Economics, Econometrics & Finance Education Other

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Journal : Islamic Economic and Business Journal

 1 
KAJIAN KRITIS TERHADAP FENOMENA FRAUD BUMN; TINJAUAN FRAUD DIAMOND THEORY Suhartono Suhartono; Raodahtul Jannah; Namla Elfa Syariati
Islamic Economic and Business Journal Vol 4, No 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/iebjournal.v4i2.3757

Abstract

The orientation of this research is to find out what deviation model or fraud model is carried out by the BUMN from the perspective of the Fraud Diamond Theory and how the losses caused by the fraud committed by the BUMN to the State and society. To achieve this goal, the research uses a type of qualitative research with a critical paradigm that examines a public problem or social issue in detail and depth based on a developing phenomenon using literature research methods. The results of the study show that the deviations that occur in BUMN are due to pressure from political and economic elements as well as opportunities that are the motive for committing fraud as described in the diamond fraud theory. In addition, the ability possessed makes it easier for him to do all what he thinks is right from their point of view.
Co-Authors Ambo Asse Andi Nabila Meutia Rafika Andi Noor Wahidin Annisa Faizal Della Fadhilatunisa Jamaluddin Majid Lince Bulutoding M. Miftach Fakhri Naslia Naslia Nur Rahmah Sari Nurazizah Kadir Raodahtul Jannah Rizka Amaliah Roby Aditya SUHARTONO Suhartono Suhartono