RISIKO FRAUD DALAM PERBANKAN SYARIAH: TINJAUAN LITERATUR ATAS FAKTOR PENYEBAB DAN STRATEGI MITIGASI
Abstrak
Pertumbuhan aset perbankan syariah yang pesat tidak diiringi penguatan tata kelola yang setara, sehingga risiko fraud tetap terbuka lebar. Penelitian ini bertujuan mengidentifikasi faktor penyebab fraud pada perbankan syariah, menganalisis tren penelitiannya, dan mensintesiskan strategi mitigasi yang relevan dengan karakteristik kelembagaan syariah. Penelitian ini menggunakan metode studi literatur sistematis (Systematic Literature Review) dengan protokol PRISMA 2020, menelusuri artikel melalui pencarian akademik terbuka (Google Scholar, SINTA/Garuda, dan halaman resmi jurnal) yang dirancang agar dapat diperluas ke basis data berlisensi (Scopus, ScienceDirect, Emerald, Springer, Taylor & Francis, Wiley) pada penelitian lanjutan, dengan pencarian dilakukan pada 26–27 Juni 2026. Penilaian kualitas artikel dilakukan menggunakan Mixed Methods Appraisal Tool (MMAT) untuk memastikan kelayakan metodologis sebelum disertakan dalam sintesis, dan diperoleh 17 artikel relevan yang terverifikasi keberadaannya setelah proses penyaringan tiga tahap. Hasil analisis tematik menunjukkan bahwa fraud pada bank syariah dipicu oleh interaksi tiga dimensi, yaitu individual (tekanan, rasionalisasi, kapabilitas), organisasi (lemahnya pengendalian internal dan tata kelola), serta syariah (rendahnya sharia compliance dan efektivitas Dewan Pengawas Syariah). Kebaruan (novelty) penelitian ini terletak pada penyatuan ketiga dimensi tersebut ke dalam satu kerangka sintesis yang belum ditemukan secara eksplisit pada tinjauan literatur fraud syariah sebelumnya, yang umumnya membahas variabel-variabel tersebut secara parsial. Strategi mitigasi yang paling sering direkomendasikan meliputi whistleblowing system, audit internal berbasis risiko, enterprise risk management terintegrasi, dan adopsi teknologi deteksi fraud berbasis kecerdasan buatan. Korpus 17 artikel ini didominasi konteks Indonesia (94%) sehingga generalisasi ke konteks global memerlukan perluasan pencarian melalui akses database berlisensi. Implikasi penelitian ini menegaskan bahwa mitigasi fraud pada bank syariah memerlukan kerangka terintegrasi yang menggabungkan pengendalian internal konvensional dengan nilai syariah secara substantif.Kata Kunci: fraud risk, perbankan syariah, sharia compliance, Islamic corporate governance, internal control
Referensi
Accounting and Auditing Organization for Islamic Financial Institutions. (2021). Governance standards for Islamic financial institutions. AAOIFI.
Achmad, T., Ghozali, I., Helmina, M. R. A., Hapsari, D. I., & Pamungkas, I. D. (2023). Detecting fraudulent financial reporting using the fraud hexagon model: Evidence from the banking sector in Indonesia. Economies, 11(1). https://doi.org/10.3390/economies11010005
Albrecht, W. S., Albrecht, C. C., Albrecht, C. O., & Zimbelman, M. F. (2012). Fraud examination (4th ed.). Cengage Learning.
Anggraini, R. (2023). How does sharia compliance affect the fraud of the Islamic bank? Jurnal Akuntansi Aktual. https://doi.org/10.17977/um004v10i22023p101
Association of Certified Fraud Examiners. (2024). Occupational fraud 2024: A report to the nations. ACFE.
Aulia, D. M., Farhan, M., Novriansa, A., & Sitepu, C. D. S. (2024). The effect of the fraud triangle and sharia compliance disclosure on financial statement fraud in Indonesian Islamic banks. Oblik i Finansi. https://doi.org/10.33146/2307-9878-2024-4(106)-101-107
Ayub, M. (2007). Understanding Islamic finance. John Wiley & Sons.
Bahri, E. S., Hasanah, H. N., & Bayinah, A. N. (2022). The influence of sharia compliance, bank size and complexity on fraud in sharia banks. Al-Amwal, 14(1). https://doi.org/10.24235/amwal.v14i1.9835
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal control—Integrated framework. COSO.
Committee of Sponsoring Organizations of the Treadway Commission. (2017). Enterprise risk management: Integrating with strategy and performance. COSO.
Cressey, D. R. (1953). Other people's money: A study in the social psychology of embezzlement. Free Press.
Dorminey, J., Fleming, A. S., Kranacher, M. J., & Riley, R. A. (2012). The evolution of fraud theory. Issues in Accounting Education, 27(2), 555–579. https://doi.org/10.2308/IACE-50131
Free, C. (2015). Looking through the fraud triangle: A review and call for new directions. Accounting, Auditing & Accountability Journal, 28(2), 175–196. https://doi.org/10.1108/AAAJ-02-2013-1220
Hassan, M. K., & Lewis, M. K. (2007). Handbook of Islamic banking. Edward Elgar Publishing.
Heykal, M., Murwaningsari, E., & Mayangsari, S. (2026). Guarding integrity in Islamic banking: The role of fiqh muamalah, religiosity, and fraud intention in shaping ethical behavior. Shirkah: Journal of Economics and Business, 10(3), 431–449. https://doi.org/10.22515/shirkah.v10i3.882
Hong, Q. N., Pluye, P., Fabregues, S., Bartlett, G., Boardman, F., Cargo, M., Dagenais, P., Gagnon, M.-P., Griffiths, F., Nicolau, B., O'Cathain, A., Rousseau, M.-C., & Vedel, I. (2018). Mixed Methods Appraisal Tool (MMAT), version 2018. Registration of Copyright (#1148552), Canadian Intellectual Property Office.
Islamic Financial Services Board. (2005). Guiding principles of risk management for institutions offering Islamic financial services. IFSB.
Islamic Financial Services Board. (2009). Guiding principles on Shariah governance systems. IFSB.
Katsirin, K. (2024). Analysis of fraud patterns in Islamic banking transactions: Strategies and implementation of prevention. Asia Pacific Fraud Journal, 9(1), 81–89. https://doi.org/10.21532/apfjournal.v9i1.321
Maisaroh, P., & Nurhidayati, M. (2021). Pengaruh komite audit, good corporate governance dan whistleblowing system terhadap fraud bank umum syariah di Indonesia periode 2016–2019. Etihad: Journal of Islamic Banking and Finance, 1(1), 23–36. https://doi.org/10.21154/etihad.v1i1.2752
Maulidi, A., Girindratama, M. W., Putra, A. R., Sari, R. P., & Nuswantara, D. A. (2024). Qualitatively beyond the ledger: Unravelling the interplay of organisational control, whistleblowing systems, fraud awareness, and religiosity. Cogent Social Sciences, 10(1), 2320743. https://doi.org/10.1080/23311886.2024.2320743
Mediawati, E. (2024). Financial statement fraud of Indonesian Islamic banks. Journal of Law and Sustainable Development, 12(1), e2416. https://doi.org/10.55908/sdgs.v12i1.2416
Milenia, H. F., Pratiwi, S. S., Syafei, A. W., & Rahmi, A. N. (2022). Analysis of the effect of sharia compliance and Islamic corporate governance on fraud in Islamic banks in Indonesia 2017–2019. Asia Pacific Fraud Journal, 6(2), 223–233. https://doi.org/10.21532/apfjournal.v6i2.214
Muhammad, R., Kusumadewi, R., & Saleh, S. (2019). Analisis pengaruh syari’ah compliance dan Islamic corporate governance terhadap tindakan fraud (studi empirik pada BUS di Indonesia periode 2013–2017). Iqtishadia: Jurnal Ekonomi & Perbankan Syariah, 6(1), 65–78. https://doi.org/10.19105/iqtishadia.v6i1.2202
Mukhibad, H., Nurkhin, A., Anisykurlillah, I., & Jayanto, P. Y. (2024). Examining the role of sharia supervisory board attributes in reducing financial statement fraud by Islamic banks. Banks and Bank Systems, 19(1), 12–23.
Najib, H., & Rini, R. (2016). Sharia compliance, Islamic corporate governance dan fraud pada bank syariah. Jurnal Akuntansi dan Keuangan Islam, 4(2), 131–146. https://doi.org/10.35836/jakis.v4i2.23
Nasfi, Prawira, A., Lutfi, A., Suhatman, S., & Sabri. (2025). Sharia compliance indicators and implications for fraud risk in sharia commercial banks in Indonesia. El-Kahfi, 6(2), 412–423. https://doi.org/10.58958/elkahfi.v6i02.584
Nurhidayah, S., & Prasetyo, A. (2021). Islamic corporate governance and fraud risk in Sharia banks. Muqtasid: Jurnal Ekonomi dan Perbankan Syariah, 12(1), 33–48. https://doi.org/10.18326/muqtasid.v12i1.33-48
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., et al. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Ridha, M., & Umiyati. (2022). Sharia compliance, Islamic corporate governance dan non-performing financing terhadap pengungkapan fraud bank umum syariah. Jurnal Akuntansi dan Governance, 3(1), 1–16. https://doi.org/10.24853/jago.3.1.1-16
Rosman, R., & Rahman, N. A. (2022). Perception on shariah governance attributes and information technology towards fraud prevention and detection activities in Malaysian Islamic banks. International Journal of Academic Research in Accounting, Finance and Management Sciences, 12(4), 139–156.
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud. The CPA Journal, 74(12), 38–42.
Achmad, T., Ghozali, I., Helmina, M. R. A., Hapsari, D. I., & Pamungkas, I. D. (2023). Detecting fraudulent financial reporting using the fraud hexagon model: Evidence from the banking sector in Indonesia. Economies, 11(1). https://doi.org/10.3390/economies11010005
Albrecht, W. S., Albrecht, C. C., Albrecht, C. O., & Zimbelman, M. F. (2012). Fraud examination (4th ed.). Cengage Learning.
Anggraini, R. (2023). How does sharia compliance affect the fraud of the Islamic bank? Jurnal Akuntansi Aktual. https://doi.org/10.17977/um004v10i22023p101
Association of Certified Fraud Examiners. (2024). Occupational fraud 2024: A report to the nations. ACFE.
Aulia, D. M., Farhan, M., Novriansa, A., & Sitepu, C. D. S. (2024). The effect of the fraud triangle and sharia compliance disclosure on financial statement fraud in Indonesian Islamic banks. Oblik i Finansi. https://doi.org/10.33146/2307-9878-2024-4(106)-101-107
Ayub, M. (2007). Understanding Islamic finance. John Wiley & Sons.
Bahri, E. S., Hasanah, H. N., & Bayinah, A. N. (2022). The influence of sharia compliance, bank size and complexity on fraud in sharia banks. Al-Amwal, 14(1). https://doi.org/10.24235/amwal.v14i1.9835
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal control—Integrated framework. COSO.
Committee of Sponsoring Organizations of the Treadway Commission. (2017). Enterprise risk management: Integrating with strategy and performance. COSO.
Cressey, D. R. (1953). Other people's money: A study in the social psychology of embezzlement. Free Press.
Dorminey, J., Fleming, A. S., Kranacher, M. J., & Riley, R. A. (2012). The evolution of fraud theory. Issues in Accounting Education, 27(2), 555–579. https://doi.org/10.2308/IACE-50131
Free, C. (2015). Looking through the fraud triangle: A review and call for new directions. Accounting, Auditing & Accountability Journal, 28(2), 175–196. https://doi.org/10.1108/AAAJ-02-2013-1220
Hassan, M. K., & Lewis, M. K. (2007). Handbook of Islamic banking. Edward Elgar Publishing.
Heykal, M., Murwaningsari, E., & Mayangsari, S. (2026). Guarding integrity in Islamic banking: The role of fiqh muamalah, religiosity, and fraud intention in shaping ethical behavior. Shirkah: Journal of Economics and Business, 10(3), 431–449. https://doi.org/10.22515/shirkah.v10i3.882
Hong, Q. N., Pluye, P., Fabregues, S., Bartlett, G., Boardman, F., Cargo, M., Dagenais, P., Gagnon, M.-P., Griffiths, F., Nicolau, B., O'Cathain, A., Rousseau, M.-C., & Vedel, I. (2018). Mixed Methods Appraisal Tool (MMAT), version 2018. Registration of Copyright (#1148552), Canadian Intellectual Property Office.
Islamic Financial Services Board. (2005). Guiding principles of risk management for institutions offering Islamic financial services. IFSB.
Islamic Financial Services Board. (2009). Guiding principles on Shariah governance systems. IFSB.
Katsirin, K. (2024). Analysis of fraud patterns in Islamic banking transactions: Strategies and implementation of prevention. Asia Pacific Fraud Journal, 9(1), 81–89. https://doi.org/10.21532/apfjournal.v9i1.321
Maisaroh, P., & Nurhidayati, M. (2021). Pengaruh komite audit, good corporate governance dan whistleblowing system terhadap fraud bank umum syariah di Indonesia periode 2016–2019. Etihad: Journal of Islamic Banking and Finance, 1(1), 23–36. https://doi.org/10.21154/etihad.v1i1.2752
Maulidi, A., Girindratama, M. W., Putra, A. R., Sari, R. P., & Nuswantara, D. A. (2024). Qualitatively beyond the ledger: Unravelling the interplay of organisational control, whistleblowing systems, fraud awareness, and religiosity. Cogent Social Sciences, 10(1), 2320743. https://doi.org/10.1080/23311886.2024.2320743
Mediawati, E. (2024). Financial statement fraud of Indonesian Islamic banks. Journal of Law and Sustainable Development, 12(1), e2416. https://doi.org/10.55908/sdgs.v12i1.2416
Milenia, H. F., Pratiwi, S. S., Syafei, A. W., & Rahmi, A. N. (2022). Analysis of the effect of sharia compliance and Islamic corporate governance on fraud in Islamic banks in Indonesia 2017–2019. Asia Pacific Fraud Journal, 6(2), 223–233. https://doi.org/10.21532/apfjournal.v6i2.214
Muhammad, R., Kusumadewi, R., & Saleh, S. (2019). Analisis pengaruh syari’ah compliance dan Islamic corporate governance terhadap tindakan fraud (studi empirik pada BUS di Indonesia periode 2013–2017). Iqtishadia: Jurnal Ekonomi & Perbankan Syariah, 6(1), 65–78. https://doi.org/10.19105/iqtishadia.v6i1.2202
Mukhibad, H., Nurkhin, A., Anisykurlillah, I., & Jayanto, P. Y. (2024). Examining the role of sharia supervisory board attributes in reducing financial statement fraud by Islamic banks. Banks and Bank Systems, 19(1), 12–23.
Najib, H., & Rini, R. (2016). Sharia compliance, Islamic corporate governance dan fraud pada bank syariah. Jurnal Akuntansi dan Keuangan Islam, 4(2), 131–146. https://doi.org/10.35836/jakis.v4i2.23
Nasfi, Prawira, A., Lutfi, A., Suhatman, S., & Sabri. (2025). Sharia compliance indicators and implications for fraud risk in sharia commercial banks in Indonesia. El-Kahfi, 6(2), 412–423. https://doi.org/10.58958/elkahfi.v6i02.584
Nurhidayah, S., & Prasetyo, A. (2021). Islamic corporate governance and fraud risk in Sharia banks. Muqtasid: Jurnal Ekonomi dan Perbankan Syariah, 12(1), 33–48. https://doi.org/10.18326/muqtasid.v12i1.33-48
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., et al. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71. https://doi.org/10.1136/bmj.n71
Ridha, M., & Umiyati. (2022). Sharia compliance, Islamic corporate governance dan non-performing financing terhadap pengungkapan fraud bank umum syariah. Jurnal Akuntansi dan Governance, 3(1), 1–16. https://doi.org/10.24853/jago.3.1.1-16
Rosman, R., & Rahman, N. A. (2022). Perception on shariah governance attributes and information technology towards fraud prevention and detection activities in Malaysian Islamic banks. International Journal of Academic Research in Accounting, Finance and Management Sciences, 12(4), 139–156.
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud. The CPA Journal, 74(12), 38–42.
Diterbitkan
2026-06-27
Bagian
Articles
