Presenters: Pratomo Cahyo Kurniawan, Santi Nailul Izaty, Fenti Febriani
Affiliation: State Islamic University of K.H. Abdurrahman Wahid
Room: 2 (Online)
ICIES News- The 4th International Conference on Islamic Economics Studies (ICIES) 2024 featured an insightful presentation by scholars from the State Islamic University of K.H. Abdurrahman Wahid. The study, titled “Analysis Of Hexagon And Maqoshid Syariah Fraud Theory In Detecting Position Auction Gratification Fraud (CASE STUDY ON PEMALANG DISTRICT GOVERNMENT),” was presented by Pratomo Cahyo Kurniawan, Santi Nailul Izaty, and Fenti Febriani. Their research delves into the complex phenomenon of gratification fraud in job auctions within the Pemalang Regency Government, using the Fraud Hexagon Theory and the Maqoshid Syariah concept to uncover underlying factors and evaluate their compliance with Islamic principles.
The study employs a qualitative method with a case study approach, collecting data through in-depth interviews with various stakeholders, field observations, and a review of relevant documents. The Fraud Hexagon Theory is used to identify key elements that encourage fraudulent acts, while the Maqoshid Syariah framework evaluates the alignment of gratification practices with Islamic values.
Key findings from the research include:
- Gratification in job auctions in Pemalang Regency is triggered by various factors such as external pressure, opportunities, rationalization of actions, and individual capabilities.
- From the Maqoshid Syariah perspective, these gratifications are considered detrimental to society and deviate from principles of justice and benefit.
- The application of sharia principles has the potential to strengthen monitoring systems and prevent the recurrence of gratification practices.
The research highlights the critical role of external pressures, opportunities, and rationalizations in facilitating fraudulent behavior. The findings suggest that implementing sharia principles can enhance the integrity and effectiveness of fraud prevention strategies.
The presentation emphasized the importance of adopting a comprehensive approach that combines modern fraud theories with Islamic ethical frameworks. By doing so, policymakers and government officials can develop more robust mechanisms to detect and prevent fraud, ensuring practices are aligned with ethical and religious values.