Whistleblowing and Islamic Ethics in Preventing Fraud

Pelaporan Pelanggaran dan Etika Islam dalam Mencegah Penipuan

Authors

  • Varadila Isnada Alif Via Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
  • Fityan Izza Noor Abidin Program Studi Akuntansi, Universitas Muhammadiyah sidoarjo

DOI:

https://doi.org/10.21070/ijis.v13i3.1785

Keywords:

Whistleblowing, Islamic Ethics, Fraud Prevention, Organizational Governance, Employee Compliance

Abstract

General Background: Fraud poses a significant threat to companies, causing financial losses and reputational damage, with preventive measures being more effective than repressive actions. Specific Background: In organizational contexts, the integration of whistleblowing mechanisms and Islamic ethics offers a framework for mitigating fraudulent behavior, yet empirical studies examining their combined role remain limited. Knowledge Gap: Existing research often addresses whistleblowing or ethical principles separately, lacking comprehensive insights into their joint contribution to fraud prevention within regional public companies. Aims: This study investigates the role of whistleblowing and Islamic ethics in preventing fraud among employees of Delta Tirta Sidoarjo Regional Public Company (PERUMDA). Methods: A descriptive qualitative approach was applied, utilizing interviews, observations, and documentation, with data validity ensured through triangulation. Results: Findings indicate that whistleblowing and Islamic ethics effectively prevent fraud by aligning with the Guidelines for Reporting Violations set by the National Committee on Governance Policy. Novelty: The study highlights the combined role of ethical and procedural mechanisms in fraud prevention, emphasizing the need for strengthened legal protection of whistleblowers. Implications: This research provides practical guidance for organizations seeking sustainable strategies to minimize fraud and enhance ethical compliance.

Highlights:

  • Combines ethical values and procedural mechanisms to prevent fraud.

  • Highlights legal protection as critical for sustainable whistleblowing.

  • Provides practical guidance for corporate fraud mitigation.

Keywords: Whistleblowing, Islamic Ethics, Fraud Prevention, Organizational Governance, Employee Compliance

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Published

2025-07-01

Issue

Vol. 13 No. 3 (2025): August

Section

Islamic Education

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Copyright (c) 2025 Varadila Isnada Alif Via, Fityan Izza Noor Abidin

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