Fraud Prevention : Effectiveness Sharia Governance in Sharia Banks
Nopi Hernawati, Mey Maemunah, Ade Yunita Mafruhat

Universitas Islam Bandung

Abstract

This research is motivated by the existence of the phenomenon of fraud that still occurs in Islamic banking which incidentally is based on sharia principles in every activity. Many cases of fraud that befell Islamic banks may be due to weak implementation of shariah governance. The goal that will result from this research is to assist Islamic banks in efforts to prevent fraud, namely by sharia governance. This research was conducted at Islamic Banks in the city of Bandung. This research is a descriptive research with a quantitative approach. The data source used in this study is primary data obtained using a questionnaire filled out by employee at Islamic banks in the city of Bandung. Data collection techniques are observation, in-depth interviews and documentation. The sampling method in this study used a non-probability sampling technique using convenience sampling. The program used in analyzing data uses SPSS 23. The results of the research show that sharia governance in Islamic banks in the city of Bandung is good. So that the potential for fraud on financial management in Islamic Banks will decrease. Based on the results of the study, it shows that sharia governance has a positive and significant effect on fraud prevention.

Keywords: sharia governance, fraud, Islamic banking

Topic: Economic Welfare in Terms of Islamic Perspective