Understanding the meaning of fraud from a commercial perspective by attaining spritual values: a phenomonological approach

Wahyuni Wahyuni

Abstract


This research departs from the phenomenon to reveal fraud in the business world, especially related to financial reporting by linking spiritual valueswhich can be used as a way to reduce fraud in the business world. Even though the business being run "appears" to be profitable, it will have an impact on financial reporting which will be intended for internal parties and the government, namely taxes. We were then interested in finding out what the meaning of fraud was understood by employees in the company, and the spiritual values that were used as a benchmark to prevent someone from committing fraud. This research aims to gain an understanding of the meaning of fraud from a commercial perspective (employees) by including spiritual values in their activities so that fraud does not occur and does not harm various interested parties. The research method uses Husserl's Transcendental Phenomenology. There were 4 informants from different fields within the company. The results of this research reveal that informants understand fraud as a concept where business will continue whether in normal times or a pandemic by reducing undesirable and morally damaging actions by establishing office operational standards or rules/policies within the company, establishing internal control to be able to monitor conditions and behavior. carried out by each employee, and linking spiritual values in it by creating justice, honesty, integrity and empathy as well as responsibility in presenting financial reports which will have an impact on the government (tax), company owners and employees so that this will trigger a company to survive in the future

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