SPIRITUALITAS DALAM MENCEGAH FRAUD PADA CV RN JAYA LANGGENG MAKMUR

  • Amalina Syamsiar Jurusan Akuntansi / Universitas Surabaya

Abstract

Abstrak ─ Penelitian ini bertujuan untuk memberikan rekomendasi kepada perusahaan dan pihak-pihak yang membutuhkan terkait dengan pentingnya nilai spiritualitas yang ditanamkan di tempat kerja untuk menghindari tindak kecurangan (fraud) yang dapat terjadi di tempat kerja. Objek yang digunakan dalam penelitian ini adalah CV RN Jaya Langgeng Makmur yang bergerak di bidang konstruksi yang berfokus pada pengolahan limbah. Kecurangan ini dapat terjadi dikarenakan kurangnya pemahaman nilai spiritual di dalam diri seseorang, selain itu perusahaan tidak dapat melakukan internal control dengan baik. Faktor yang mendasari tindak kecurangan (fraud) adalah tekanan keluarga dan lebih mementingkan kepentingan pribadi. Karyawan juga telah bekerja cukup lama sehingga hal tersebut dianggap wajar saja dilakukan. Selain itu, adanya kepercayaan yang telah diberikan atasan kepada karyawan membuat kesempatan untuk melakukan tindak kecurangan (fraud). Hasil penelitian ini menunjukkan bahwa spiritualitas di tempat kerja dibutuhkan untuk dapat menciptakan suasana kerja yang kondusif dan memiliki pemikiran bahwa bekerja adalah ibadah. Spiritual intelligence dapat membantu individu untuk menciptakan kesadaran diri sebagai bentuk dari pencarian makna dan nilai sehingga terhindarkan dari tindakan yang buruk salah satuya adalah melakukan kecurangan.


Kata Kunci: Spiritual, tempat kerja, kecurangan, fraud diamond, spiritual intelligence.


Abstract ─ The purpose of this research to provide recommendation to company and who need those, related how importance of spiritual value that implanted in the workplace to prevent fraud that can happen in the workplace. The object used in this research is CV RN Jaya Langgeng Makmur which is engaged in constraction that focused on waste treatment. This fraud can happen due to a lack of understanding of spiritual values in a person, besides that the company can't do internal control properly. The underlying factor of fraud is family pressure and is more concerned with personal interests. Employee have also been working long enough so that it is considered reasonable to do. In addition, the trust that owner has given to employee makes the opportunity to commit fraud. The result of this research that spirituality in the workplace is needed to create a conducive working atmosphere and allow work is worship. Spiritual intelligence can help the individual to create self-awareness as a form of the various meanings and values avoided from a bad action, one of which is fraud.


Keywords: Spiritual, workplace, fraud, fraud diamond, spiritual intelligence.

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Published
2019-09-01
How to Cite
SYAMSIAR, Amalina. SPIRITUALITAS DALAM MENCEGAH FRAUD PADA CV RN JAYA LANGGENG MAKMUR. CALYPTRA, [S.l.], v. 8, n. 1, p. 230-240, sep. 2019. ISSN 2302-8203. Available at: <http://journal.ubaya.ac.id/index.php/jimus/article/view/3655>. Date accessed: 23 nov. 2020.