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Formasi Jabatan Akademik Dosen Fakultas Ekonomi dan Bisnis Islam UIN Alauddin Makassar
Full text linkThe Influence of Muktazilah Understanding Pattern to Entrepreneurial Behavior of Muslim Businesses in Watampone
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Perfomance Allowances in the Al-'Adi Perspective (Study at the Indonesian Ministry of Religion, Gowa Regency)
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Sharia Financial Literation in Developing Sharia-Based Business for Rural Communities in South Sulawesi
Full text linkInternal Governance and Fraud Prevention System in Indonesian: The Potentiality of Spiritual Quotient
Full text linkCases of fraudulent financial management of local governments in Indonesia are increasing and
causing huge state losses. The weak internal control system and the apparatus's low integrity are some of the
well-known culprits. As a religious country, the potentiality of spirituality to increase the governmental
internal control system and regional management information system are still underrepresented in previous
studies, thus prompting a specific investigation. This article provides an empirical investigation as to whether
implementing the government internal control system and regional management information system may
prevent fraud in Indonesian local governments. Furthermore, the spiritual quotient is considered as a positive
moderating factor in the relationships. This study employs a quantitative approach by collecting the response
data from the financial division apparatus in Indonesia. The sample was determined by the purposive
sampling method to the head of budget planning and treasury in Indonesia, resulting in 221 return
questionnaires. Partial-Least-Squares Structural-Equation-Modeling (PLS-SEM) becomes the tool to analyze
the direct and moderating relationships. This study report that the mplementations of the government's
internal control system and regional management information system have successfully prevented fraud in
local governments. The spiritual quotient strengthens the implementation of the government's internal control
system in avoiding fraud, but not toward the regional management information system. Discussion and
implications are provided
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