Tafsir Ekonomi: Pencegahan Kecurangan dengan Pendekatan Teori Fraud Triangle dalam Perspektif Tafsir Jalalain
Kata Kunci:
Pencegahan Kecurangan, Teori Segitiga Kecurangan, Etika Islam, Tafsir JalalainAbstrak
Penelitian ini bertujuan untuk menganalisis konsep Fraud Triangle Theory dari perspektif Tafsir Jalalain guna memahami upaya pencegahan kecurangan melalui pendekatan multidimensional yang mengintegrasikan nilai-nilai spiritual Islam. Penelitian ini menggunakan metode kualitatif-deskriptif dengan pendekatan studi pustaka, dengan mengkaji teori Fraud Triangle modern yang mencakup unsur tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization), serta penafsiran ayat-ayat Al-Qur'an yang relevan, khususnya melalui Tafsir Jalalain. Temuan penelitian menunjukkan bahwa kecurangan tidak hanya berakar pada kelemahan sistemik dan lingkungan, tetapi juga pada aspek moralitas dan spiritualitas individu. Nilai sabar (ṣabr) dan tawakal (kepercayaan kepada Allah) berperan dalam mereduksi tekanan, sementara prinsip amanah (dapat dipercaya) memperkuat pengawasan untuk meminimalkan peluang terjadinya kecurangan. Dalam elemen rasionalisasi, nilai keadilan (‘adl) dan tanggung jawab moral mencegah pembenaran terhadap perilaku curang. Pendekatan ini membentuk strategi pencegahan kecurangan yang holistik dengan mengombinasikan penguatan sistem teknis, pendidikan etika berbasis iman, serta pengendalian internal modern seperti penggunaan teknologi blockchain. Integrasi Fraud Triangle Theory dengan Tafsir Jalalain memberikan kontribusi yang signifikan dalam membangun individu yang berintegritas serta memperkuat upaya pencegahan kecurangan di berbagai level.
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