Detail Inovasi Perguruan Tinggi


Tema: Ekonomi Islam
Judul: The Model of Islamic Work Ethic in Lowering a Person’s Desire to Perform Internal Fraud Action: a Determinant of Cheating as Intervening Variable
Perguruan Tinggi: Universitas Muhammadiyah Tangerang
Jenis/sdm: dosen/#0403048208

Tahun: 2016

This research aimed to look at the influence of Islamic work ethic models (EKI) in lowering a person’s desire to perform Internal Fraud (IF) action: determinants of cheating as an intervening variable. To detect internal fraud first analyzed some determinants of cheating such as: pressure (TKN), opportunity  (KSPT) and rationalization (RAS). Through the application of EKI was expected to lowering a person’s desire to perform internal fraud action. The population in this research was a Cooperative KPP UMKM Syariah. The samples study were 84 people (Managers, area staffs and KCP members) in 19 Branches of Tangerang, 7 Branches of Serang, 2 Branches of Lebak, 2 branches of Pandeglang. The sample technique used Area Probability sample. The technique of data collection through surveys used primary data. Measurements of the variables Islamic Work Ethic (EKI), Determinant of Cheating and Internal Fraud (IF) used a likert scale of 1-5. Data processing used SEM Software PLS 4.0 from WarpPLS.The research results showed that: the line EKI-KSPT-IF, EKI-RAS-IF were proven and the EKI-TKN-IF was not proven. Some variables such as pressure, opportunity, and rationalization of classified were as partial mediator. On syariah cooperative, rationalization was critical to success of internal fraud action.

 

Keywords: Islamic work ethic (EKI), pressure (TKN), opportunity  (KSPT), Rationalization (RAS). Internal Fraud (IF).