Integration of Sufi Values in Fraud Prevention Efforts: A Conceptual Study in Indonesia

Muhammad Irsyad Elfin Mujtaba; Muhammad Maimun Haki Al Arif; Nur Rohim Al Mahrus Anwar; Imma Rokhmatul Aysa

doi:10.33367/at-tamwil.v7i2.8093

Authors

Muhammad Irsyad Elfin Mujtaba Universitas Islam Tribakti Lirboyo Kediri
Muhammad Maimun Haki Al Arif Universitas Islam Tribakti Lirboyo Kediri
Nur Rohim Al Mahrus Anwar Universitas Islam Tribakti Lirboyo Kediri
Imma Rokhmatul Aysa Universitas Islam Tribakti Lirboyo Kediri

DOI:

https://doi.org/10.33367/at-tamwil.v7i2.8093

Keywords:

Fraud, Value Integration, Sufism

Abstract

Purpose – This study aims to develop an initial conceptual framework that integrates fraud prevention based on Sufi values. This integration is important because the recent rise in moral decadence is considered a serious problem that encourages various types of fraud, including in Indonesia.

Design/Methods/Approach – This study uses a library research method with a naturalistic qualitative approach. The emphasis is on critical-analytical thinking about literature and realities related to fraud and its triggers, as well as Sufi values to prevent it from occurring.

Findings – The results of this study are the integration of Sufi values in preventing fraud as moral guidelines that shape personal piety and social responsibility. This study also highlights the application of Sufism as ethics in modern life. The values of Sufi teachings can be used as a basis or guideline in building dignified governance while emphasizing that Islamic teachings are a blessing for the entire universe.

Research Implications/Limitations – This study only integrates Sufi values in general, without considering the specific characteristics of particular Sufi figures. This study opens opportunities for future research to specifically examine Sufi values by considering the distinctive thought patterns of several well-known Sufi imams embraced by Indonesian society and by communities practicing Sufism.

Originality/Value – This study presents an alternative perspective that is able to suppress the factors that drive fraud by strengthening moral values through the integration of Sufi teachings (values).

References

Ali, M. F. (2014). Contentment (qana’ah) and its role in curbing social and environmental problems. ICR Journal, 5(3), 430–445. https://doi.org/https://doi.org/10.52282/icr.v5i3.391

Cressy, D. R. (1953). Other People’s Money: A Study in the Social Psychology of Embezzlement. Free Press.

Farochi, M. F. F., & Nugroho, A. H. D. (2022). Pengaruh pengendalian internal dan good corporate governance terhadap pencegahan fraud. Jurnal Penelitian Dan Pengembangan Sains Dan Humaniora, 6(1), 86–92. https://doi.org/10.23887/jppsh.v6i1.46071

Firda, A. A., Wicaksono, A. P. N., Hanif, A. F., & Junaidi, M. H. (2024). The effect of spirituality on fraud prevention: Internal control as an intervening variable. Journal of Accounting and Finance Management, 5(3), 314–326. https://doi.org/10.38035/jafm.v5i3

Gulena, M. F. (2013). Tasawuf untuk Kita Semua. Republika.

Hardinto, W., Urumsah, D., Wicaksono, A. P., & Cahaya, F. R. (2020). Sisi gelap pemimpin dalam memotivasi tindakan korupsi. Jurnal Akuntansi Multiparadigma, 11(2), 334-354. https://doi.org/10.21776/ub.jamal.2020.11.2.20

Islam, M. A., Dissanayake, T., Dellaportas, S., & Haque, S. (2018). Anti¬bribery disclosures: A response to networked governance. Accounting Forum, 42(1), 3–16.

Ismail, B., & Hamidah, H. (2019). How can psychology and religious beliefs affect on fraud triangle? Media Riset Akuntansi, Auditing & Informasi, 19(1), 53–68. https://doi.org/10.25105/mraai.v19i1.4093

Kumar, K., Bhattacharya, S., & Hicks, R. (2018). Employee perceptions of organization culture with respect to fraud – where to look and what to look for. Pacific Accounting Review, 30(2), 187–198. https://doi.org/10.1108/PAR-05-2017-0033

Kurniawan, P. C., & Izzaty, K. N. (2019). Pengaruh good corporate governance dan pengendalian internal terhadap pencegahan fraud. EconBank: Journal of Economics and Banking, 1(1), 55–60. https://doi.org/https://doi.org/10.35829/econbank.v1i1.2

Marks, J. T. (2012). The Mind Behind the Fraudsters Crime: Key behavioral and environmental elements [Presentation]. Crowe Horwath LLP. Diakses melalui: https://www.fraudconference.com

Mufid, F. (2014). Islamic science integration. Qudus International Journal of Islamic Studies, 2(2), 145–160.

Mujtaba, M. I. E., & Prestiani, T. S. (2024). Kematangan etika pada pendidikan akuntansi: Tinjauan After Virtue. Owner: Riset & Jurnal Akuntansi, 8(2), 1877–1884. https://doi.org/10.33395/owner.v8i2.2009

Netton, I. R. (2001). Dunia Spiritual Kaum Sufi. PT Raja Grafindo Persada.

Ocansey, E. O. N. D., & Ganu, J. (2017). The Role of Corporate Culture in Managing Occupational Fraud. Research Journal of Finance and Accounting, 8(24), 102-107. www.iiste.org

Purwanto, Y., Saepudin, E., Munaf, D. R., & Haq, S. Z. (2020). Pancasila dan tasawuf vis-à-vis korupsi: Pendekatan moral-spiritual dalam melawan “musuh bersama.” Jurnal Sosioteknologi, 19(1), 56. https://doi.org/https://doi.org/10.5614/sostek.itbj.2020.19.1.5

Rakhman, I. A. (2018). Urgensi tasawuf dalam membentuk kepribadian umat (Telaah keberagamaan dengan pendekatan psikologi humanistik). Esoterik: Jurnal Akhlak Dan Tasawuf, 4(1), 44–58. doi:http://dx.doi.org/10.21043/esoterik.v4i1.3317

Reskino, & Anshori, M. F. (2016). Model pendeteksian kecurangan laporan keuangan dengan analisis fraud triangle. Jurnal Akuntansi Multiparadigma, 7(2), 256–269. http://dx.doi.org/10.18202/jamal.2016.08.7020

Ridhwan. (2017). Development of tasawuf in South Sulawesi. QIJIS: Qudus International Journal of Islamic Studies, 5(2), 29-46. https://doi.org/http://dx.doi.org/10.21043/qijis.v5i2.2412

Rohmatin, B. L., Apriyanto, G., & Zuhroh, D. (2021). The Role of Good Corporate Governance to Fraud Prevention: An analysis based on the Fraud Pentagon. Jurnal Keuangan Dan Perbankan, 25(2), 280–294. https://doi.org/10.26905/jkdp.v25i2.5554

Ruankaew, T. (2016). Beyond the Fraud Diamond. International Journal of Business Management and Economic Research, 7(1), 474–476. www.ijbmer.com

Saifuddin, A., & Nisa, L. F. (2025). The influence of qana’ah (contentment) and gratitude towards future anxiety in mahasantri (university students who attend pesantren/Islamic boarding institution). Gadjah Mada Journal of Psychology (GamaJoP), 11(1), 20. https://doi.org/10.22146/gamajop.102312

Setiawan, N., & Cholili, A. (2023). Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools. Share: Jurnal Ekonomi Dan Keuangan Islam, 12(2), 500–525. https://doi.org/10.22373/share.v12i2.20120

Setyaningsih, P. R., & Nengzih, N. (2020). Internal control, organizational culture, and quality of information accounting to prevent fraud: Case study from Indonesia’s agriculture industry. International Journal of Financial Research, 11(4), 316–328. https://doi.org/10.5430/ijfr.v11n4p316

Sidik, N. (2018). Tasawuf nusantara: Pemikiran tasawuf KH. Ahmad Siddiq Jember. Esoterik: Jurnal Akhlak Dan Tasawuf, 4(1), 101–118. https://doi.org/ doi.org/10.21043/esoterik.v4i1.4499

Skidmore, M., Goldstraw-White, J., & Gill, M. (2021). Understanding the police response to fraud: the challenges in configuring a response to a low-priority crime on the rise. Frauds and Financial Crimes, 28–38. https://doi.org/10.4324/9781003178989-4

Suharto. (2020). The effect of organizational culture, leadership style, whistleblowing systems, and know your employee on fraud prevention in sharia banking. Asia Pacific Fraud Journal, 5(1), 108–117. https://doi.org/10.21532/apfjournal.v5i1.141

Sustain. (20 Februari 2025). Naik 3, Skor Indeks Persepsi Korupsi (CPI) Indonesia tahun 2024 masih tetap buruk. https://sustain.id/2025/02/20/naik-3-skor-indeks-persepsi-korupsi-cpi-indonesia-tahun-2024-masih-tetap-buruk/

Tebba, S. (2003). Tasawuf Positif. Prenada Media.

Ulfah, N. M., & Istiyani, D. (2016). tasawuf modern studi pemikiran Hamka (Haji Abdul Malik Karim Amrullah). Esoterik: Jurnal Akhlak Dan Tasawuf, 2(1), 95–109. https://doi.org/10.21043/esoterik.v2i1.1896

Urumsah, D., Wicaksono, A. P., & Hardinto, W. (2018). Pentingkah Nilai Religiusitas dan Budaya Organisasi untuk Mengurangi Kecurangan? Jurnal Akuntansi Multiparadigma, 9(1), 156–172. https://doi.org/10.18202/jamal.2018.04.9010

Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. CPA Journal, 74(12), 38–42. https://digitalcommons.kennesaw.edu/facpubs

Zulkifli, J. (2018). Akhlak Tasawuf: Jalan Lurus Mensucikan Diri. Kalimedia.