Synergy of SDI and Islamic Economic Principles for Fraud Prevention through Sharia Financial Contracts
Keywords:
SDI Source; Islamic Economic Principles; fraud prevention; Sharia Financial ContractsAbstract
This study aims to analyze the influence of human resource synergy (SDI) and Islamic economic principles on fraud prevention (fraud prevention) in the practice of Islamic financial contracts, as well as to examine the role of moderation of Islamic financial contracts themselves. The research method used was quantitative with a survey approach of 100 respondents who were practitioners or employees of Islamic financial institutions. The data analysis technique used multiple linear regression and moderated regression analysis (MRA) through SPSS software. The results of the study show that the synergy of SDI and Islamic economic principles has a significant effect on fraud prevention. In addition, Islamic financial contracts have been proven to significantly moderate these relationships, strengthening the positive influence on fraud prevention efforts. These findings affirm the importance of integrating spiritual values, work ethics, and sharia compliance in building an ethical, accountable, and sustainable Islamic financial system.
References
Abdillah, A. A. M. P., & Baidhowi, B. (2025). Basic Principles of Sharia Economic Law: Between Justice and Profitability. Sharia Economic Law, 2(2), 205–216. https://doi.org/https://doi.org/10.61722/jmia.v2i2.4282
Agit, A. (2001). Creative, Innovative and Productive Human Resources (September Issue).
Antonio, M., S. (2011). Sharia Banks: From Theory to Practice. Echo of Insani.
Anwar, S. (2010). Sharia Treaty Law, A Study of the Theory of Akad in Fiqh Muamalah. PT. Raja Grafindo Persada.
Ascarya. (2021). Islamic Economic Model for Economic Balance and Justice. ank Indonesia Institute.
Atika, K., Nisa, N., & Mafra, U. (2020). The Influence of Human Resources Quality and Work Professionalism on Employee Performance at PT. PlN (Persero) Implementer of the Bukit Asam Tanjung Enim Power Plant. Journal of Economic Vehicle Media, 17(4), 355. https://doi.org/10.31851/jmwe.v17i4.5098
Az Zuhaili, W. (1989). Alfiqh al-Islami wa Adillatuh (Juz 4). Dar al-Fikr.
Azwirman, Ari Suryadi, & Novriadi. (2023). The Influence of Islamic Corporate Governance and Sharia Compliance on Fraud in Sharia Commercial Banks. Journal of Tabarru' : Islamic Banking and Finance, 6, 1–23. https://doi.org/10.25299/jtb.2023.vol6(1).12714
Basya, B. (n.d.). Mursyid al-Hairan ila Ma'rifah Ahwal al-Insan. Dar al-Furjani.
Chapra, MO (2000). The Future of Economics: An Islamic Perspective. Islamic Foundation.
Scott, R. (1989). The Qur'an and its Translation. Echo of the Press Leaflet.
Fadillah, M. I., Purnomo, B. S., & Purnamasari, I. (2024). Principles of Islamic Economics: A Critical Review of Capitalism and the Vision for Justice. Cell 12(02), 102–115. https://doi.org/10.33019/equity.v
Fadlilah, A., Sutoyo, A., & Murtadho, A. (2023). The Effects of Emotional and Spiritual Intelligence on Self-Control. Journal of Counseling Guidance, 12(2), 114–119. https://doi.org/https://doi.org/10.15294/jubk.v12i2.65750
Fercindilia, F., & Nurmala, I. (2022). Literature Review: The Relationship Between Social Support and Anxiety in College Students During the COVID-19 Pandemic. Permas Scientific Journal: STIKES Kendal Scientific Journal, 12(4), 953–962. http://journal2.stikeskendal.ac.id/index.php/PSKM/article/view/333
George, G., M., J., & Jones, G.R. (2002). Organizational Behavior (3rd edition). NJ: Prentice Hall.
Gordon, G., & R., J. (2002). Organizational Behavior, Diagnostic Approaches (7th edition). Prentice Room.
Gunawan, B., & Rizoan, NT (2024). The effect of internal controls, organizational commitment, and regulatory compliance on accounting fraud tendencies. 01001.
H, H., Aswiwin, A., & Habiba, H. (2022). Factors Influencing Deliberation Financing in Islamic Banking in South Sulawesi. ... Faculty of Shari'a Law and..., 9(2), 290–298. https://doi.org/10.24252/jurisprudentie
Hanifatun Nisa, & Cris Kuntadi. (2024). Factors Affecting Fraud Prevention: Forensic Audits, Internal Audits, and External Audits. Journal of Sharia Economic Innovation and Accounting, 1(3), 43–61. https://doi.org/10.61132/jiesa.v1i3.86
Harahap, A. (2019). The Influence of Human Resource Development and Organizational Commitment on Employee Performance of PT. IKAPHARMINDO PUTRAMAS Medan Branch. Journal of Student of the University of Medan Area, 11(1), 1–14. http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_SISTEM_PEMBETUNGAN_TERPUSAT_STRATEGI_MELESTARI
H.S. (2019). The constellation of Islamic economics opportunities and challenges in the era of globalization. Himmah: Journal of Contemporary Islamic Studies, 2(1–2), 99–119. https://doi.org/10.47313/jkik.v2i1-2.488
Huda, N., & Ardiana, M. (2021). The Effect of Internal Control on Fraud Prevention ( Case Study in Baitul Maal Wan Tamwil Nahdlatul Ulama Jombang ). Journal of Accounting (Ja), 09(02), 64–76. https://doi.org/10.26460/ja.v11i1.2990
Iswari, T., Sarmigi, E., AlBiruni, A., & Mas'ad, M.A. (2024). Murabahah Financing in Practice: Analytical Study at Sharia Bank, Sungai TFull Branch. 6(1), 78–88. https://doi.org/doi.org/10.35719/35jfbizt22 Murabahah
Katsirin, K. (2024). Analysis of Fraud Patterns in Islamic Banking Transactions: Prevention Strategy and Implementation. Asia Pacific Journal of Fraud, 9(1), 81–89. https://doi.org/10.21532/apfjournal.v9i1.321
Lastri, S., Fahlevi, H., Diantimala, Y., & Ridwan. (2022). The mediating role of management commitment in improving fraud prevention in primary healthcare: Empirical evidence from Indonesia. Problems and Perspectives in Management, 20(1), 488–500. https://doi.org/10.21511/ppm.20(1).2022.39
Publishing Institution, Faculty of Economics, University of Indonesia. (2011). Forensic Accounting and Investigative Auditing. LPFE-UI.
Martini, R., Karlina, A., & Dwitayanti, Y. (2022). The Implementation of the Government's Internal Control System and the Impact of Organizational Commitment to Fraud. Proceedings of the 2022 International Conference on Applied Science and Technology on the Social Sciences (ICAST-SS 2022), 468–471. https://doi.org/10.2991/978-2-494069-83-1_83
Milenia, H. F., Pratiwi, S. S., Syafei, A. W., & Rahmi, A. N. (2022). Analysis of the Influence of Sharia Compliance and Sharia Corporate Governance on Fraud in Sharia Banks in Indonesia 2017-2019. Asia Pacific Journal of Fraud, 6(2), 223. https://doi.org/10.21532/apfjournal.v6i2.214
Muhammad Maksum. (2014). Contract Models in Islamic Financial Products. Al-'adalah, Vol XII (1), 50. https://doi.org/https://doi.org/10.24042/adalah.v12i1.174
Naica, N., & Kurniawan, C. (2024). UNCOVERING THE FACTORS OF ACCOUNTING FRAUD IN BANK ISLAM: THE ROLE OF UNETHICAL BEHAVIOR AS AN INTERVENTION VARIABLE. 4(1), 35–55. https://doi.org/10.30984/kunuz.v4i1.1153
Nawawi, hadari. (n.d.). Human Resource Management for competitive businesses.
Nirmalasari, I., & Sari, R.P. (2023). The Influence of Internal Control Systems and Organizational Commitment to Financial Statement Fraud in the Public Sector. International Journal of Economics, Education, and Entrepreneurship, 3(2), 423–433. https://doi.org/10.53067/ije3.v3i2
Nurjanah, D. I., Fitriana, F., Anisa, R., Darmawan, D., Jaweda, P. M. C., & Sulastri, S. (2024). The Concept of Gharar and Maisir in the Economic Transactions of Fiqh Mu ' amalah. 2(3), 159–166. https://doi.org/10.59996/al-fiqh.v2i3.368
Regulation, MA (2009). Supreme Court Regulation No. 2 of 2008, Compilation of Sharia Economic Law, Collection of Laws and Regulations. FM Fokusmedia.
Puspita, A.A., & Budiwitjaksono, G.S. (2024). Analysis of Cash and Cash Equivalent Internal Control System to Prevent Fraud at XYZ Hospital. Scientific Journal of Accounting, 5(2), 822–832. https://doi.org/DOI:10.30640/akuntansi45.v5i2.3397
Rachman, I., & Dyahrini, W. (2021). The Effect of Internal Control and Organizational Commitment on Fraud Prevention at Hospital X in the City of Bandung, Indonesia. Turkish Journal of Computer and Mathematics Education, 12(8), 1038–1043.
Rahman, R. A., & Anwar, I. S. K. (2014). Effectiveness of Fraud Prevention and Detection Techniques in Malaysian Sharia Banks. Procedia - Social and Behavioral Sciences, 145, 97–102. https://doi.org/10.1016/j.sbspro.2014.06.015
Ramly, AR (2019). The Concept of Gharar and Maysir and Their Application to Islamic Financial Institutions. Islam Universalia: International Journal of Islamic and Social Studies, 1(1), 62–82. https://doi.org/10.56613/islam-universalia.v1i1.107
Retnowati, E. (2022). Law Enforcement and Forms of Fraud in Bank Business Activities. Perspective, 27, 49–60. https://doi.org/https://doi.org/10.30742/perspektif.v27i1.757
Rifai, MH, & Mardijuwono, AW (2020). The relationship between auditor integrity and the organization's commitment to fraud prevention. Asian Journal of Accounting Research, 5(2), 315–325. https://doi.org/10.1108/AJAR-02-2020-0011
Robbins, & Judge, T.A. (2019). Organizational Behavior (15th edition). Print All. Education of Limited People.
Rudiansyah, R. (2020). A Study of Ghara, Riba and Maisir in the Perspective of Islamic Economic Transactions. Journal of AL Huquq Indonesian Islamic Economic Law, 2(1), 98–113. https://doi.org/http://dx.doi.org/10.19105/al%20huquq.v1i1.2818
Sari, I. N., & Ledista, L. (2022). Gharar and Maysir in Islamic Economic Transactions. Izdihar: Journal of Sharia Economics, 2(2), 22–40. https://doi.org/10.32764/izdihar.v2i2.2610
Sari, N., Jalilah, J., & Maudya, C.R. (2021). Implementation of Sharia Compliance of BSM Griya Murabahah Financing Products at Bank Syariah Mandiri Banda Aceh Branch: Sharia Compliance of BSM Griya Murabahah Financing Products at Bank Mandiri Syariah Banda Aceh Branch. Ratio: Journal of Islamic Banking, 7(1), 31–41. https://ojs.unida.ac.id/JN/article/view/3647
Sari, Y. I., & Cokrohadisumarto, M. (2024). Islamic Human Resources Strategy to Prevent Fraud in Sharia Cooperatives. 9(2), 116–130. Islamic https://doi.org/http://dx.doi.org/10.30659/ijibe.9.2.116-130
Setiadi, M. I., & Herlinawati, E. (2022). The Application of the Islamic Economic System in Poverty Alleviation (Case Study in Sorong City, West Papua, Indonesia). IQTISHODUNA: Journal of Islamic Economics, 11(1), 97. https://doi.org/10.54471/iqtishoduna.v11i1.966
Shihabudin, S., Sanjoyo, S., & Hendayana, Y. (2021). Factors Affecting the Distribution of Sharia Commercial Bank Financing in Indonesia for the Period 2014 to 2019. Shield: Journal of Islamic Banking and Finance, 5(1), 1. https://doi.org/10.21070/perisai.v5i1.872
Siddiqi, MN (2004). Riba, bank interest and the reasons for the prohibition. Islamic Research and Training Institute.
Siri, R., & Rahmi, R. (2024). Reconstruction of Mudharabah Financing Agreement at Bank Syariah Indonesia. 6(3), 311–322. https://doi.org/10.24256/kharaj.v6i3.5250
Srivastava, A., Bartol, K.M., & Locke, E. A. (2006). Empowering leadership in management teams: Effects on knowledge sharing, efficacy, and performance. Journal of the Academy of Management, 49(6), 1239–1251. https://doi.org/https://doi.org/10.5465/amj.2006.23478718
Sucipto, S., Siregar, E., Baining, M., Nurjanah, N., & Rezki, M. (2022). Legitimacy Issues in Sharia Compliance Due to Fraud in Sharia Banks in Indonesia. https://doi.org/10.4108/eai.20-10-2021.2316355
Suhairi, S., Lubis, M., Sari, R. I., & Safitri, S. (2023). The Influence of the Managerial Level of Human Resources (SDI) on the Performance of Employees of PT. BPRS Al-Wasliyah Medan. Business Economics Management and Accounting (EBMA), 4(1), 1878–1884. https://doi.org/https://doi.org/10.36987/ebma.v4i1.4651
Sukadwilinda, S., & Ratnawati, R. A. (2013). Internal control against fraud. Journal of ASET (Research Accounting), 5(1), 11. https://doi.org/10.17509/jaset.v5i1.10031
Susila, S., Alhadiansyah, A., Djunastuti, E., Marnita, M., & Prihatin, A. (2022). The Principle of Justice in Sharia Social Funds: An Analysis of Zakat and Waqf Management in Indonesia. Indonesian Journal of Law and Economics, 14(2), 6–14. https://doi.org/10.21070/jihr.v12i2.1001
Sutrisno, E. R., Tewal, B., Lengkong, V. K., & Sendow, G. (2021). The Influence of Morality, Organizational Commitment, and Appropriate Compensation on Fraudulent Intentions of Public Service Studies in the Investment Sector at the Office of Investment and One-Stop Integrated Services (DPMPTSP) of North Sulawesi Province I. Archives of Business Research, 9(6), 234–241. https://doi.org/10.14738/abr.96.10385
Triyanto, D. (2022). Sharia Compliance, Islamic Corporate Governance, and Fraud: A Study of Sharia Banks in Indonesia. Journal of Intelligence Studies in Business, 12(1), 34–43. https://doi.org/10.37380/JISIB.V12I1.925
Ulrich, D., & Brockbank, W. (2005). HR Value Proposition. Harvard Business Press.
Wijayanti, D., & Widiastuti, T. (2022). Zakat and Waqf as Economic Development. Review of Islamic Finance and Economics AFEBI, 5(02), 106. https://doi.org/10.47312/aifer.v5i02.375
Wilda, W., Najihah, A., & Siswadi, S. (2024). INTERNAL AUDIT (CASH AND TELLER) IN FINANCIAL INSTITUTIONS. Al Maqashid : Journal of Islamic Economics and Business, 04(01), 78–83. https://doi.org/10.55352/maqashid.v4i1
Zahratunnisa, Z., Sari, K. I. M., & Fahira, J. (2023). Strategies for Handling Problematic Financing in Sharia Banks. JIOSE: Indonesian Journal of Sharia Economics, 2(1), 93–106. https://doi.org/10.35878/jiose.v2i1.552
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Wilchan Robain, Abdul Rahman
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
International Conference On Islamic Community Studies, Education and Science, its website, and the articles published therein are licensed under a 
