Year: 2025
Type: article
Abstract: LPD is a traditional village-based microfinance institution in Bali that provides financial access in the form of credit for small businesses, traditional and religious activities. There are several problems that are currently threatening LPD like internal fraud, poor financial performance, and difficulty handling problem loans. This research explores using spirituality-based fraud prevention fraud hexagon theory and theory of planned behavior with informants selected through purposive sampling and multilocation case studies. The research results show that spirituality has been applied in preventing fraud in LPD. The causes of fraud can be prevented through a simple lifestyle, financial transparency, fair salary standards, employee rotation, recognition of employee character, and supervision. Theory of planned behavior shows that integrity, responsibility, compliance with SOPs, fair social norms, and spirituality strengthen self-confidence in preventing fraud. The practice of spirituality increases peace of mind, reduces stress, and improves performance through the meaning of life and the benefits of prayer. This research strengthens the fraud hexagon theory and increases employee awareness about self-control and a work culture based on spiritual values.
Institution: Udayana University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4407590104