JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Vol 9 No 1 (2022)

Seberapa Pentingkah Nilai Religiusitas dalam Mengurangi Budaya Penyebab Fraud pada Perusahaan?

Rafles Ginting (Universitas Tanjungpura, Pontianak, Kalimantan Barat)
V. Ananta Wikrama Tungga Dewi (Politeknik Negeri Pontianak, Pontianak, Kalimantan Barat)



Article Info

Publish Date
01 Jul 2022

Abstract

ABSTRACT It is undeniable that the practice of fraud has become endemic and has spread to all lines of the company. In this study, it has a novelty in the form of a focus on the study from the point of view of religiosity. The method used is qualitative with a phenomenological approach to explore and reveal the deep meaning behind the phenomena that occur. Based on the results of research conducted, it proves that the value of religiosity that is applied and implemented in the company through the religiosity activities that are presented is said to be important in reducing and reducing the number of fraud. In addition, based on the results of interviews with several informants, all of the informants agreed on the role of religious values in reducing the number of frauds and eliminating the culture that causes fraud in companies. ABSTRAK Praktik fraud tidak bisa dipungkiri lagi sudah mewabah dan menjalar kedalam segala lini perusahaan. Dalam penelitian ini memiliki keterbaruan berupa fokusnya pada pengkajian dari sudut pandang religiusitas. Metode yang digunakan adalah kualitatif dengan pendekatan fenomenologi untuk menggali dan mengungkapkan makna secara mendalam dibalik fenomena yang terjadi. Berdasarkan hasil penelitian yang dilakukan membuktikan bahwa nilai religiusitas yang diterapkan dan dimplementasikan dalam perusahaan melalui kegiatan religiusitas yang dihadirkan dikatakan penting dalam menurunkan dan mengurangi angka fraud. Selain itu berdasarkan hasil wawancara dengan beberapa informan, bahwa semua informan menyetujui terkait peran nilai religiusitas dalam menurunkan jumlah fraud dan menghilangkan budaya penyebab fraud pada perusahaan.

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Journal Info

Abbrev

jrap

Publisher

Subject

Economics, Econometrics & Finance

Description

The JRAP (Jurnal Riset Akuntansi & Perpajakan) provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JRAP accepts articles any research methodology that meet the standards established for publication ...