Fraud Detection: Religion In The Workplace Big Data Analytics

Authors

  • Agus Bandiyono Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.24912/ja.v27i2.1515
Keywords: Religion in the Workplace; Big Data Analytics; Fraud Detection.

Abstract

Researchers believe everyone wants to carry out religious teachings that are adhered to in the workplace, one of which is to act honestly. From an organizational point of view, big data analytics is used to suppress fraud which still occurs frequently, so this study aims to determine the effect of religion in the workplace and big data analytics on fraud detection. The research was conducted at Shariah People’s Credit Bank located in Banten Province, with a sample of 40 respondents. The data source was a questionnaire filled out by respondents. This study showed that religion in the workplace has a positive effect on fraud detection, and big data analytics has a positive effect on fraud detection. Further research is needed to test the variables of religion in the workplace and big data analytics.


Author Biography

Agus Bandiyono, Politeknik Keuangan Negara STAN

agusbandiyono@pknstan.ac.id

References

(TII), T.I.I. (2023). Indeks Persepsi Korupsi Indonesia pada 2022 Merosot 4 Poin Jadi 34. Jakarta.

ACFE. (2019). Survei Fraud Indonesia. Association of Certified Fraud Examiners, 1–76.

Albrecht, W.S., Alrecht, C.C., Albrecht, C.O., and Zimbelman, M.F. 2018. Fraud Examination. Boston: Cengage Learning.

Anaza and Rutherford. (2018). Exploring the Role of Religiosity in Ethical Decision Making in Business. Journal of Business Ethics, 5(2).

Ann-Sophie Hansson. (2016). Religion And Organizational Integrity: A Review And Research Agenda. Journal of Human Relations, 69(7).

Arthana, I.K. (2019). Analisis Faktor-Faktor Terjadinya Kecurangan (Fraud) Dalam Pengelolaan Dana Desa Pada Kecamatan Amabi Oefeto Timur. Jurnal Akuntansi : Transparansi Dan Akuntabilitas, 7(1): 35–43.

Bernard, M. (2016). How Big Data is Changing the Face of Business. Big Data and Society, 3(2): 1–10.

Capehart, K.W. (2016). Religion and Employee: Examining the Relationship Betweem Religion and Company Performance. Journal of Management, Spirituality and Religion, 13(4).

Cavusgil, J.J.B.and M.A. (2017). Religion and Corporate Responsibility: Marketing Strategies of the World’s Largest Companies. Cheltenham: Edward Elgar Publishing.

Chang, V., Doan, L.M.T., Di Stefano, A., Sun, Z. and Fortino, G. (2022). Digital payment fraud detection methods in digital ages and Industry 4.0. Computers and Electrical Engineering, 100. Tersedia di https://www.sciencedirect.com/science/article/pii/S0045790622000465.

COSO ERM (2017). Coso and Internal Audit How Can They Contribute To.

David, L. (2018). Big Data Analytics: from Strategics Planning to Enperprise Integration With Tools, Techniques, NoSQL, and Graog. Massachusetts: Morgan Kaufmann Publisher.

Doug, L. (2018). Data Analytics and AI. Wesmonroe.com.

Gartner. (2017). Big Data Analiytics: From Insights to Acttion. Gartner. com. Tersedia di www.gartner.com [Accessed 27 Maret 2023].

Gunawan, A., Sutawidjaya, A.H. and Tjhin, I. (2022). Servant Leadership, Spiritualitas Tempat Kerja, Dan Employee Engagement Di Fakultas Liberal Arts Universitas X [Servant Leadership, Workplace Spirituality and Employee Engagement in the Faculty of Liberal Arts, University X]. Polyglot: Jurnal Ilmiah, 18(1): 151.

Héliot, Y.F., Gleibs, I.H., Coyle, A., Rousseau, D.M. and Rojon, C. (2020). Religious Identity In The Workplace: A Systematic Review, Research Agenda, And Practical Implications. Human Resource Management, 59(2): 153–173.

Hyoung-gon Lee, Jaeyoung Lee, Junhyuk Kim, and J.L. (2019). Fraud Detection Model Development Using Big Data Analytics in the Banking Industry. International Journal of Financial Research, 10(3).

Joseph T. Wells (2017). Fraud Detection: Using Data Analytics to Detect Fraud. Journal Accountancy, 223(5).

Knechel, Warren Robert and Krishnan, G. and P. (2018). Auditing In The Era Of Big Data: A Critical Review Of Big Data Challenges For Auditing. Journal of Accounting Literature, 74(2).

Kogan, L., Papanikolaou, D., Seru, A. and Stoffman, N. (2017). Can Big Data Analytics Improve Audit Quality. The Accounting Review, 92(1).

KPMG (2018). Using Analytics to Detect Potential Fraud: Tools and Techniques. KPMG Fraud Baramoter.

Kristin M. Morrison, Brianna Caza, and K.A.A. (2020). Examining the Relationship between Spirituality and Employee Engagement: The Role of Meaningful Work. ournal of Business and Psychology, 35(3).

Kumar, S.D.and P. (2018). Big Data Analytics: A Management Perspective. Heidelberg: Springer.

Kurniasari, N.T., Fariyanti, A. and Ristiyanto, N. (2019). Strategi Pencegahan Kecurangan (Fraud) Dalam Pengelolaan Keuangan Pemerintah Menggunakan Analytical Hierarchy Process. Jurnal Manajemen Pembangunan Daerah, 9(2).

Lei Wu, W.J.S. (2018). The Impact of Big Data Analytics on Audit Quality and Audit Efficiency. Asian Journal of Accounting Research.

Maqsood Sandhu, Muhammad Abrar, and M.A. ul H. (2019). Workplace Spirituality and Employee Morality: The Role of Virtues and Affective Organizational Commitment. Journal of Business Ethics, 72(5).

Maria Florinda Parra-Sandoval, Alfonso Benavides-Velasco, and M.J.M.-T. (2020). The role of internal audit function in reducing corporate fraud: Evidence from Europe. European Research on Management and Business Economics Journal, 26(1).

Mehran, Z. (2017). The Effect Spirituality in the Workplace on Organizational Commitment and Organizational Citizenship Behavior. International Journal of Human Capital in Urban Management, 2(3).

Miller, D.W. (2016). How Religious Belief Can Strengthen Workplace Integrity. Harvard Business Review, 94(3).

Mohamed Elsaied., Hoda M. Onsi., Shaimaa M. Abdelmageed., and N.M.A. (2020). A Hibryd Deep Learning Architecture for Financial Fraud Detection Using Financial and Non-Financial Data. International Journal of Financial Studies, 8(3).

Mueller-Hanson, Heggestad, and T. (2017). Individual Differences and Workplace Spirituality: The Homogeneity of Spirituality in Predicting Counterproductive Work Behavior. Journal of Business Ethics, 4(2).

Murphy, P.E. (2018). Managing for Ethical-Organizational Integrity: Principles and Processes for. Journal of Business Ethics, 78(1–2): 35–53.

Neil, L. (2018). Probabilistic Principal Component Analysis for Large Scale Data With Outliers. Journal Machine Learning Research, 14(1): 361–387.

Nitin Kumar Singh. (2022). A Hybrid Model for Big Data Analytics in Investment Decision Making: Evidence from the Indian Stock Market. Journal of Business Research, 141.

Norhayati Othman, Hasnah Shaari, Nor Azmi Alias, and A.A.R. (2017). Religiosity, Ethical Ideology, and Intentions to Reposrt a Peer’s Wrongdoing: A Study Among Muslim Accounting Students in Malaysia. Journal of Financial Crime, 24(3).

Pankaj, M.F.and P. (2019). Workplace Spirituality and Employee Commitment: The role of Emotional Intelligence and Organisational Citizenship Behavior in Indian Organisations. Journal of Enterprise Information Management, 31(3): 21–58.

Paul K. Piff, Jesse Graham, and D.G.R. (2016). Religion, Deception, and Deindividuation: Are They Related? International Journal for The Psychology of Religion, 22(4).

Pew Research Center. (2020). Survei 34 Negara: Orang Indonesia Paling Religius. Detik News. Tersedia di https://news.detik.com/berita/d-5109802/survei-34-negara-orang-indonesia-paling-religius/2.

Premeaux, Howell, and W. (2018). Exploring The Relationship Between Spirituality And Misconduct In Organizations. Journal of Management, Spirituality and Religion, 5(2).

Qianwen Liu, Hongyan Liu, Ji Wu, and Z.H. (2018). Big Data Analytics in Financial Statement Audits. International Journal of Accounting Information System, 28: 1–12.

Richard, C. (2016). Trusted Advisors: Key Attributes of Outsatanding Internal Auditors. Lake Mary: The Instituteof Internal Auditors Research Foundation (IIARF).

Rustendi, T. (2018). FRAUD ; Pencegahan dan Pengungkapannya.

Salim, S. (2019). The Impact Of Moral Intensity And Gender On Fraud Intention. International Journal of Ethics and Systems, 35(3).

Simson, J.and T.F. (2018). The Impact of Ethical Climate and Spiritual Well-Being on Workplace Values and Behavior. Journal Business Ethice, 12(4).

Song, Kim, and L. (2020). The Effect of Moral Identity on Fraud Detection: An Experimental Study. Journal Sustainability, 12(2).

Stevens, R.J.G.and R.P. (2018). Entrepreneurial Leadership: Finding Your Calling, Making a Difference. Grand Rapids: Wm. B. Eerdmans Publishing Co.

Thomas, D. (2017). Big Data at Work: Dispelling the Myths, Uncovering the Opportunities. Harvard Business Review.

Treviño, Weaver, and R. (2017). Behavioral Ethics in Organizations: A Review. Journal Academy of Management Review., 4(1).

Udeoji, C.E. and E. (2020). Cybersecurity Risk And Financial Performance Of Banks: A Systematic Review And Future Research Agenda. International Journal of Information Management, 50(Special issue).

Utami, P. and P. (2021). Relationship between Workplace Spirituality, Organizational Commitment and Organizational Citizenship Behavior. Journal of Asian Fiannce, Economics, and Business, 8(1): 507–517.

Yingru Li. (2020). Big Data Analytics in Finance: A Bibliometric Review. IEEE ACcess, 9.

Yustiavandana, I. (2023). PPATK: Transaksi Rp 349 Triliun Itu Pencucian Uang, tapi Tak Semuanya di Kemenkeu. Kompas. 21 Mar.

Zhang, Li, and H. (2021). The Role Of Ethical Leadership In Preventing Financial Statement Fraud: Evidence From Listed Firms In China. Journal of Business Ethics.

Downloads

PlumX Metrics

Published

2023-06-08

How to Cite

Agus Bandiyono. (2023). Fraud Detection: Religion In The Workplace Big Data Analytics. Jurnal Akuntansi, 27(2), 380–400. https://doi.org/10.24912/ja.v27i2.1515

Issue

Section

Articles