Maintaining Employees’ Morality to Improve Internal Control in the Sharia Microfinance Institution

Hasan Mukhibad

Abstract


Problems of fraud committed by a company’s internal party are hitherto still problematic to figure out, including in sharia microfinance institutions. This research examines the benefit of maintaining employees’ morality for the improvement of internal control in sharia microfinance institution. The object of this research is Anda BMT (sharia microfinance institution in Indonesia). The research uses a qualitative method. The data were obtained by interviewing the managers and twenty employees, and also through field observations for four months. The result of this research shows that the management needs to improve the employees’ morality as it is the key element to prevent fraud act. The efforts made to improve the employees’ morality are like praying together, joining a program of Islamic study once a week, and targeting all employees to read the Quran at least One Day One Juz (ODOJ). Islamic religious activities should be applied to sharia financial institutions in order to improve the employees’ morality and to diminish the act of fraud. It is because the employees who properly carry out Islamic religious activities may reduce the potency of fraud.

Masalah kecurangan (fraud) yang dilakukan oleh pihak internal perusahaan masih menjadi masalah yang sulit dipecahkan sampai saat, termasuk di dalamnya adalah lembaga keuangan syariah. Penelitian ini bertujuan untuk mengeksplorasi model mengembangkan lingkungan pengendali yang digunakan untuk meningkatkan efektifitas sistem pengendalian internal. Obyek penelitian ini adalah BMT Anda. Metode penelitian menggunakan metode kualitatif. Data dikumpulkan dengan metode wawancara dan pengamatan di lapangan selama 4 bulan. Narasumber penelitian adalah manajer, dan 20 karyawan. Hasil penelitian menunjukkan bahwa manajemen memiliki komitmen bahwa etika karyawan merupakan elemen kunci untuk menghindari kecurangan. Upaya untuk menjaga etika karyawan, manajemen mewajibkan karyawan untuk melaksanakan salat berjamaah (Dhuhur dan Asar), mengikuti kegiatan pengajian seminggu sekali, dan menargetkan semua karyawan untuk membaca Alquran setidaknya satu hari satu juz (One Day One Juz - ODOJ). Pelaksanaan kegiatan keagamaan Islam harus diterapkan pada lembaga keuangan syariah dalam upaya meningkatkan etika karyawan, selanjutnya akan mengurangi potensi kecurangan. Hal ini dikarenakan karyawan yang melaksanakan kegiatan keagamaan secara benar bisa mengurangi potensi kecurangan.


Keywords


employees’ morality; internal control; Islamic religious activities; sharia microfinance institution

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DOI: http://dx.doi.org/10.21580/ws.25.2.1924

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