Fraud Prevention: Relevance to spirituality workplace and religion
Resumen
Fraud in the financial statements causes the information to be invalid and not in accordance with the financial reporting mechanism. The Association of Certified Fraud Examiners (ACFE) defines cheating as an act of fraud or mistake made by a person or body that knows that such mistakes may result in some unfavorable benefits to an individual or entity or other party. The fraud of undetected financial statements can develop into a major scandal that harms many parties. Lately, aspects of spirituality have begun to get the attention of the world of science, including accounting. The rapid develop- ment of science and technology as well as the increasingly fierce competi- tion make people more intended to pursue material satisfaction (hedonistic) and ignore the spiritual life so that human life becomes unbalanced. To solve the problem of fraud, a positive economic approach is still applied. The use of normative economic approaches such as ethical and religious values is still small. Spirituality in the workplace has been widely adopted by big companies in Indonesia to harmonize spirit and strategy. Produce meaning that allows the connection between religion and spirituality in the preven- tion of fraud. Understanding based on spirituality and religion about the importance of work, involvement in the workplace will inspire them to love their work and ultimately prevent them from acts that will harm themselves and the company.Citas
Ashmos, D. P., & Duchon, D. (2000). Spirituality at work: A conceptualization and measure. Jurnal of Management Inquiry, 9,134-146.
Dandona, Anu. (2013). Spirituality at Workplace and Job Satisfaction. International Journal of Biosciences, Alternative and Holistic Medicine 4.1 (2013): 1-9.
Fanggidae, Rolland E. (2017). The Influence of Spirituality Workplace to Motivation, Job Satisfaction and Organizational Commitment. Global J. Bus. Soc. Sci. Review 5 (3) 170 – 176 (2017).
Marques, Joan F. (2006). The spiritual worker: An examination of the ripple effect that enhances quality of life in- and outside the work environment. The Journal of Management Development 25.9 (2006): 884-895.
(2007). The Reciprocity between Spirituality in the Workplace and Thinking Outside the Box. Business Renaissance Quarterly; Fall 2007; 2, 3; ABI/INFORM Complete pg. 93.
Milliman, J.; Czaplewski, A. J., & Ferguson, J. (2003).Workplace spirituality and employee work attitudes. An exploratory empirical assessment. Jurnal of Organizational Change Management, 16 (4), 426-447.
Osman-Gani, AAhad M; Hashim, Junaidah; Yusof, Ismail. (2013). Establis- hing linkages between religiosity and spirituality on employee performance. Employee Relations Vol. 35 No. 4, 2013 pp. 360-376.
(2009). Workplace Spirituality Facilitation: A Comprehensive Model. Journal of Business Ethics90.3 (Dec 2009): 375-386.
(2014). Leadership Spiritual Behaviors Toward Subordinates: An Empirical Examination of the Effects of a Leader's Individual Spirituality and Organiza- tional Spirituality. Journal of Business Ethics 122.3 (Jul 2014): 439-452. Robbins, Stephen P.; Coulter, Mary. (2013) Manajemen, Edisi Kesepuluh (Jilid 2). Jakarta: Penerbit Erlanga
Robbins, Stephen P.; Judge, Timothy A. (2015) Perilaku Organisasi (Organisasi Behavior) Edisi 16. Jakarta: Salemba4
Yuliansyah, Y., Hakim, HM., and Suryani, AW. ( 2015), Manajemen dan Analisis Data Kualitatif dengan Perangkat Lunak Nvivo, Salemba Empat, Jakarta
Yuliansyah, Y., (2015), Attributes Influencing Strategic Alignment in the Service Sector: An Indonesian Banking Sector Case Study, International Jour- nal of Business, Economics and Management, Vol 2, No. 2, pp 34-48
