Proceedings of the 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019)

Minimizing Frauds on the Indonesian Islamic Banks

Authors
Nunung Ghoniyah, Mutamimah, Farikha Amilahaq
Corresponding Author
Nunung Ghoniyah
Available Online 13 April 2020.
DOI
https://doi.org/10.2991/aebmr.k.200410.034How to use a DOI?
Keywords
fraud, sharia compliance, profit distribution management, Islamic bank
Abstract

This paper examines the issue of fraud and discusses two ways to minimize frauds in Indonesian Islamic banks; they are compliance to sharia principles in muamalah and profit distribution management by Islamic bank managers to fulfill their obligation to their customers. By observing eight Islamic banks from 2013 to 2017, a total of 40 data were collected from the banks’ websites, and they were analyzed using Sobel test. The results show that sharia compliance and profit distribution management are able to minimize frauds, and profit distribution management mediate the influence of sharia compliance on fraud.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
13 April 2020
ISBN
978-94-6252-954-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200410.034How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Nunung Ghoniyah
AU  - Mutamimah
AU  - Farikha Amilahaq
PY  - 2020
DA  - 2020/04/13
TI  - Minimizing Frauds on the Indonesian Islamic Banks
BT  - Proceedings of the 3rd Asia Pacific International Conference of Management and Business Science (AICMBS 2019)
PB  - Atlantis Press
SP  - 221
EP  - 225
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200410.034
DO  - https://doi.org/10.2991/aebmr.k.200410.034
ID  - Ghoniyah2020
ER  -