Does technology prevent fraud? empirical evidence of the mediating role of amil’s competence

Mohammad Ridwan; Sukamto; Sulistyo Suharto; Anindya PRZ. Putri; Mamdukh Budiman

doi:10.21580/jiafr.2026.8.2.31985

Authors

Mohammad Ridwan Universitas Muhammadiyah Semarang, Semarang, Indonesia https://orcid.org/0000-0001-5731-6274
Sukamto Universitas Muhammadiyah Semarang, Semarang, Indonesia https://orcid.org/0009-0000-5289-5908
Sulistyo Suharto Universitas Islam Sultan Agung, Semarang, Indonesia https://orcid.org/0009-0001-3821-7788
Anindya PRZ. Putri Universitas Muhammadiyah Semarang, Semarang Indonesia and National Yunlin University of Science and Technology, Yunlin, Taiwan, Province of China https://orcid.org/0009-0007-7326-4591
Mamdukh Budiman Universiti Muhammadiyah Malaysia, Perlis, Malaysia https://orcid.org/0000-0001-5959-2344

DOI:

https://doi.org/10.21580/jiafr.2026.8.2.31985

Keywords:

Amil competence, Financial technology, Fraud prevention, Islamic corporate governance, Sharia compliance

Abstract

Purpose - This research aims to examine how sharia compliance, Islamic corporate governance, and financial technology, through amil's competence, influence zakat institution fraud prevention at LAZISMU in Central Java.

Method - Data were collected through online questionnaires distributed to amil the personnel at LAZISMU Central Java using purposive sampling. The data were analyzed using the Partial Least Squares (PLS) approach to evaluate structural relationships and to test hypotheses.

Result - the results show that sharia compliance, Islamic corporate governance, and financial technology do not have a direct significant impact on fraud prevention. However, all three variables significantly influence amil competence. Furthermore, amil competence is found to have a strong and significant positive impact on fraud prevention and serves as a key mediator for the other variables.

Implication - The findings emphasize that fraud prevention in zakat institutions is not solely determined by systems or regulations but depends heavily on the quality of human resources.

Originality - This study develops a comprehensive fraud prevention model by integrating ethical values, governance frameworks, and fintech, with human competence as a central mediator.

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