SPIRITUALITAS DALAM MENCEGAH FRAUD PADA CV RN JAYA LANGGENG MAKMUR
Abstract Views:
195 times
PDF - FULL TEXT Downloads:
303 times
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.
Downloads
References
Albrecht, W.S., Albrecht, C. C., & Albrecht, C. O. 2006. Fraud examination (2nd ed). Mason, OH: Thomson South-Western.
Arens, Alvin A., Randal J. Elder, and Mark S. Beasley. 2015. Auditing and Issurance Service: An Integrated Approach, Fifteenth Edition, New Jersey: Prentince Hall.
Arens, Alvin A., Randal J. Elder, and Mark S. Beasley. 2015. Auditing dan Jasa Assurance. Edisi Kelimabelas. Jilid 1. Alih bahasa: Herman Wibowo dan Tim Perti. Jakarta: Penerbit Erlangga.
Association of Certified Fraud Examiners. 2014. Report to The Nations: Occupational Fraud and Abuse. Austin, TX: Association of Certified Fraud Examiners.
Baskoro, Radita D., 2014. Spiritualitas pada Sikap Karyawan. Human Capital Journal Nomor 31 Tahun 3 Januari-Februari.
Chin, Susan Tee Suan, R.N., Anantharaman, and David Yoon Kin Tong. 2011. Analysis of the Level of Emotional Intelligence among Executives in Small and Medium Sized Enterprises. IBIMA Publishing. Journal of Human Resources Management Research. Vol. 2011 (2011) 13 pages.
Chin, Susan Tee Suan, R.N., Anantharaman, and David Yoon Kin Tong. 2011. The Roles of Emotional Intelligence and Spiritual Intelligence at the Workplace. IBIMA Publishing. Journal of Human Resources Management Research. Vol. 2011 (2011) 9 pages.
Dehaghi, Morteza Raei, Masoud Goodarzi, Zahra Karimi Arazi. 2012. The Effect of spiritual Values on Employeesˈ organizational commitment and its models. Procedia - Social and Behavioral Sciences 62 (2012) 159-166.
Efferin, S. 2016. Sistem Pengendalian Manajemen Berbasis Spiritualitas. Jakarta: Rumah Peneleh.
Fareline, Febby, Erin Ratna Kustanti. 2017. Hubungan Antara Adversity Intelligence dengan Motivasi Berprestasi Pada Mahasiswa. Jurnal Empati, April 2017 Volume 6 (Nomor 2), halaman 47-56.
Karni, Soejono. 2000. Auditing: Audit Khusus dan Audit Forensik dalam Praktik. Jakarta: Fakultas Ekonomi Universitas Indonesia.
Mahmood, Arshad, et al. 2017. Spiritual Intelligence Research within Human Resource Development: A Thematic Review. Management Research Review.
Mitroff, Ian I., Elizabeth A. Denton. 1999. A Study of Spirituality in the Workplace. Sloan Management Review Summer 1999.
Purnamasari, Pupung, Ima Amaliah. 2015. Fraud Prevention: Relevance to Religiosity and Spirituality in the Workplace. 2nd Global Conference on Business and Social Science-2015, GCBSS-2015, 17-18 September 2015, Bali, Indonesia. Procedia - Social and Behavioral Sciences 211 (2015) 827-835.
Ramamoorti, S. 2008. The Psychologu and Sociology of Fraud: Integrating the Behavioral Sciences Component Into Fraud and Forensic Accounting Curricula. Issues in Accounting Education 23 (4): 521-533.
Rizki, Randy, et al.,. 2016. Majalah ACFE Indonesia. Edisi Januari-September 2016. Jakarta: Sekretariat ACFE Indonesia Chapter.
Ruankaew, Thanasak. 2016. Beyond the Fraud Diamond. International Journal of Business Management and Economic Research (IJBMER), Vol 7(1), 2016, 474-476. Colorado, United State: Colorado State University - Global Campus.
Redoni. 2017. How To Solve Your Problems. Bantul: Psikologi Corner. Soenjoto, Sudhamek Agoeng Waspodo. 2016. Menjadi Badan usaha Berbasis Spiritualitas.Salatiga: Universitas Kristen Satya Wacana (UKSW).
Tjahjono, Subagio et al.,. 2013. Business Crime and Ethics: Konsep dan Studi Kasus Fraud di Indonesia dan Global. Yogyakarta: ANDI.
Wolfe, David T., Dana R. Hermanson. 2004. The Fraud Diamond:Considering the Four Elements of Fraud. Faculty Publications. CPA Journal 74.12 (2004): 38-42.
Zohar, Danar. 2010. Exploring Spiritual Capital: An Interview with Danah Zohar. Spirituality in Higher Education Newsletter August 2010 Volume 5, Issue 5.
Zohar, Danah, Ian Marshall. 2000. SQ: Kecerdasan Spiritual terjemahan dari SQ: Spiritual Intelligence-The Ultimate Intelligence. Mizan: Bandung.
- Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
