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Abstract

Tujuan: Menelaah keterkaitan literasi digital, budaya etis organisasi, dan efektivitas pengendalian internal dengan skor pencegahan fraud pada Bank Muamalat Regional Sulampua.


Metode: Survei kuantitatif melibatkan 70 responden dengan purposive sampling. Data kuesioner Likert lima poin dianalisis menggunakan regresi linear berganda.


Hasil dan Pembahasan: Ketiga prediktor berasosiasi positif dan signifikan secara statistik dengan skor pencegahan fraud. Pengendalian internal memiliki asosiasi terstandar terkuat.


Implikasi: Pengukuran persepsi dan sampel satu organisasi membatasi generalisasi serta interpretasi kausal. Temuan mengarahkan perhatian pada pengendalian, etika, dan keamanan digital.


Originalitas: Penelitian mengintegrasikan tiga dimensi kemampuan dan tata kelola dalam konteks spesifik perbankan syariah regional.

Keywords

digital literacy organizational ethical culture internal control fraud prevention Islamic banking

Article Details

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How to Cite
Azis, I. (2026). Hubungan Literasi Digital, Budaya Etis Organisasi, dan Efektivitas Pengendalian Internal dengan Pencegahan Fraud pada Bank Muamalat Regional Sulampua. Advances: Jurnal Ekonomi & Bisnis, 4(2), 268–274. https://doi.org/10.60079/ajeb.v4i2.1240
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References

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