Pendayagunaan Filantropi Islam dan Warning Signals Terhadap Potensi Fraud

Nanang Setiawan

Abstract


This research aims to explore the empowerment of Islamic philanthropy and provide warning signal recommendations for preventing fraud risk. This research is qualitative, using the desk study method, and presents data on ten Islamic philanthrophy. This research uses two methods as warning signals against fraud risk: the Allocation to Collection Ratio (ACR) and the Amil Rights Ratio (RHA). The results show that through the ACR method, Badan Amil Zakat Nasional (BAZNAS), Lazis Muhammadiyah (Lazismu), Dompet Dhuafa (DD), Baitul Maal Muamalat (BMM) and Inisiatif Zakat Indonesia (IZI) have a higher potential for fraud based on cash balances that settle above 10%. As for the RHA method, Rumah Zakat (RZ), with an RHA of 13.8%, has a higher potential for fraud based on the more dominant orientation of institutional interests. This research contributes to additional literacy regarding empowering funds for Islamic philanthropic institutions and provides a warning signal as a prevention of fraud risk so that it can effectively minimize fraud./em>

Keywords


Utilization; Islamic philanthropic; fraud

Full Text:

PDF

References


Abu Khadra, H., & Delen, D. (2020). Nonprofit Organization Fraud Reporting: Does Governance Matter? International Journal of Accounting and Information Management, 28(3), 409–428. https://doi.org/10.1108/IJAIM-10-2019-0117

ACFE. (2017). Fraud Examiners Manual. In ACFE.

ACFE Indonesia Chapter. (2019). Survei Fraud Indonesia 2019. ACFE Indonesia.

Afiah, K. N., & Yulianti. (2022). Filantropi Islam dan Pemberdayaan Masyarakat di Masa Pandemi Covid-19 : Studi Kasus Institut Kemandirian Dompet Dhuafa. Jurnal Sosiologi Reflektif, 16(2), 401–422.

Al-Khalafi, A. A. bin B. (2011). Al Wajiz Ensklipodia Fiqih Islam dalam Al Qur’an dan As-Sunnah As-Shahihah (M. A. Jalil (ed.); Terjemah I). Pustaka As-Sunnah.

Alim, M. N. (2015). Utilization and Accounting of Zakat for Productive Purposes in Indonesia: A Review. Procedia - Social and Behavioral Sciences, 211(September), s232–236. https://doi.org/10.1016/j.sbspro.2015.11.028

Andirja, F. (2020). Fiqh Dana Donasi dari Donatur. Youtube.Com. https://www.youtube.com/watch?v=Li1rAuN7PW0&t=3s

Arshad, R., Asyiqin, W. A., Razali, W. M., & Bakar, N. A. (2015). Catch the “Warning Signals”: The Fight against Fraud and Abuse in Non-Profit Organisations. Procedia Economics and Finance, 28(April), 114–120. https://doi.org/10.1016/s2212-5671(15)01089-8

BAZNAS. (2022). Outlook Zakat Indonesia 2022. https://puskasbaznas.com/publications/books/1418-outlook-zakat-indonesia-2021

Beik, I. S., Hanum, H., Muljawan, D., Yumanita, D., Fiona, A., & Nazar, J. K. (2016). Core Principles for Effective Zakat Supervision (Issue May).

Byington, J. R., & McGee, J. A. (2012). Are Your Cash Transactions Protected? The Journal of Corporate Accounting & Finance, 11–15. https://doi.org/10.1002/jcaf

CAF, C. A. F. (2022). CAF World Giving Index 2022 (Issue June).

Christensen, J. A., & Byington, J. R. (2003). How Secure Are Your Cash Transactions? The Journal of Corporate Accounting & Finance, 15(1), 7–14. https://doi.org/10.1002/jcaf.10212

Cressey, D. R. (1950). The Criminal Violation of Financial Trust. American Sociological Review, 15(6), 738–743.

Fish, G. (2020). Improving Accountants Ability to Identify, Manage and Prevent Fraud in Not-For-Profit Organizations. International Journal of Business, Accounting, & Finance, 14(2), 27–50.

Greenlee, J., Fischer, M., Gordon, T., & Keating, E. (2007). An Investigation of Fraud in Nonprofit Organizations: Occurrences and Deterrents. Nonprofit and Voluntary Sector Quarterly, 36(4), 676–694. https://doi.org/10.1177/0899764007300407

Hague, P. (2006). A Practical Guide to Market Research. Stockport: Grosvenor House Publishing Ltd.

Hollow, M. (2014). Money, Morals and Motives: An Exploratory Study into Why Bank Managers and Employees Commit Fraud at Work. Journal of Financial Crime, 21(2), 174–190. https://doi.org/10.1108/JFC-02-2013-0010

Kasri, R. A. (2013). Giving Behaviors in Indonesia: Motives and Marketing Implications for Islamic Charities. Journal of Islamic Marketing, 4(3), 306–324. https://doi.org/10.1108/JIMA-05-2011-0044

KNEKS. (2019). Masterplan Ekonomi Syariah Indonesia 2019-2024. Kementerian Perencanaan Pembangunan Nasional/ Badan Perencanaan Pembangunan Nasional. https://kneks.go.id/one-datacenter

Kummer, T. F., Singh, K., & Best, P. (2015). The Effectiveness of Fraud Detection Instruments in Not-For-Profit Organizations. Managerial Auditing Journal, 30(4–5), 435–455. https://doi.org/10.1108/MAJ-08-2014-1083

Lauck, J. R., & Brozovsky, J. A. (2018). Fraud in The Nonprofit Sector: Rebuilding A Charitable Image. Journal of Accounting, Ethics & Public Policy, 19(2), 216–256.

Maftuhin, A. (2022). Filantropi Islam: Pengantar Teori dan Praktek. Magnum Pustaka Utama.

Makhrus. (2018). Dinamika dan Aktivisme Filantropi Islam dalam Pemberdayaan Masyarakat. In Lampung Post. Litera. http://mhakicky.blogspot.com/2012/11/filantropi-islam.html

Mubarak, D. (2019). Filantropi Islam; Kedermawanan yang Bisa Turunkan Kemiskinan. Republika.Co.Id. https://www.republika.co.id/berita/pukio0282/filantropi-islam-kedermawanan-yang-bisa-turunkan-kemiskinan

Nafi’, M. A. Y. (2020). Analisa Efektivitas Penyaluran Zakat BAZNAS Kabupaten Kudus. Ziswaf: Jurnal Zakat Dan Wakaf, 7(2), 151. https://doi.org/10.21043/ziswaf.v7i2.8647

Ohalehi, P. (2019). Fraud in Small Charities: Evidence from England and Wales. Journal of Financial Crime.

Ortega-Rodríguez, C., Licerán-Gutiérrez, A., & Moreno-Albarracín, A. L. (2020). Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review. Sustainability (Switzerland), 12(14). https://doi.org/10.3390/su12145834

Rongiyati, S. (2021). Urgensi Pengaturan Penggalangan Dana Masyarakat. https://berkas.dpr.go.id/puslit/files/isu_sepekan/Isu Sepekan---II-PUSLIT-Juni-2021-195.pdf

Setiawan, N., & Alim, M. N. (2022). Islamic Philanthropy as a Deterrent to Potential Fraud. Share: Jurnal Ekonomi Dan Keuangan Islam, 11(1), 129. https://doi.org/10.22373/share.v11i1.11074




DOI: https://doi.org/10.18860/iq.v19i2.20780



Editorial Office:
Management Department,
Faculty of Economics,
State Islamic University of Maulana Malik Ibrahim
Gajayana Str. No. 50 Phone. 082334248882
E-mail: iqtishoduna@uin-malang.ac.id

E-ISSN 2614-3437
P-ISSN 1829-524X

Lisensi Creative Commons
IQTISHODUNA under CC BY SA 4.0 Internasional.

Indexed by: 

  ResearchBib  

Member of:


View My Stats