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All Journal Iqtishoduna: Jurnal Ekonomi Islam
Mujahidin
Department of Islamic Economics, Faculty of Islamic Economics and Business, Institut Agama Islam Negeri Palopo
Economics, Econometrics & Finance

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Journal : Iqtishoduna: Jurnal Ekonomi Islam

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Survey Study on Fraud Prevention Disclosure Measurement at State Islamic Universities in Indonesia Sri Wulandari; Andi Irfan; Nor Balkish Zakaria; Mujahidin
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2305

Abstract

This study aims to research the extent of information prevention fraud disclosed at PTKIN throughout Indonesia through a theory agency. Types of research This study is quantitative descriptive with descriptive statistical methods and tests of Kruskal Wallis. Amount of the sample in the study This is 34 PTKINs, categorized as "very good/good "PTKINs. The collection of this data uses the existing information on the PTKIN website. Research data This was analyzed using the SPSS V.23 program. Results study. This shows that based on an analysis of content information prevention fraud revealed on the website, each PTKIN uses the Fraud Prevention Disclosure Index (FPDI), which found that PTKIN in Indonesia, on average, reveals 79 items out of 100 FPDI items. Overall, the level of disclosure for PTKIN in Indonesia is sufficient. PTKIN in Indonesia is already Very strong in Index Disclosure Prevention Fraud, including integrity, rules, internal audit, core values, scholarship, maintenance awareness, procedures, response research, and prevention strategies fraud.
Co-Authors Andi Irfan Nor Balkish Zakaria Sri Wulandari