Analysis of Sharia Banking Financial Fraud using Beneish Ratio and Sharia Compliance Ratio

Kusumo, Rudy and Tarjo, Tarjo and Haryadi, Bambang and Alim, Moh. and Prasetyono, Prasetyono and Yuliana, Rita and Rahman, Daisar (2017) Analysis of Sharia Banking Financial Fraud using Beneish Ratio and Sharia Compliance Ratio. In: Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia.

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Abstract

The concept of Sharia is recently growing in Indonesia. It offers sharia compliance and Islamic values in company management. Therefore, the Islamic concept applied in Islamic banks is inseparable from fraud. 99 % of BPR /BPRS liquidation cases are caused by fraud (Kompas, 2017).This research was de

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 13:10
Last Modified: 17 Apr 2026 11:32
URI: http://eprints.eai.eu/id/eprint/28489

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