Vol. 1 No. 2 (2025): Advancing Digital Business and Entrepreneurship for a Sustainable Future
Articles

The dynamics of the level of Confidence (Religiousity) affect Fraud (Fraud) Among Elite Managers as Decision Maker

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  • Mar’a Elthaf Ilahiyah,
  • Dian Ratnasari Yahya
Mar’a Elthaf Ilahiyah
Sekolah Tinggi Ilmu Ekonomi Indonesia, Surabaya INDONESIA
Bio
Dian Ratnasari Yahya
Sekolah Tinggi Ilmu Ekonomi Indonesia, Surabaya
Bio

Published 2025-04-30

Keywords

  • Fraud,
  • Fraud financial statement,
  • Religiosity,
  • Skepticionalism,
  • Decision Maker

Copyright (c) 2025 Mar’a Elthaf Ilahiyah, Dian Ratnasari Yahya (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

East Java is a very large area compared to other regions in Java. In addition, East Java is also ranked second in terms of the largest population in Java. Thus, East Java is a very suitable area for the development of industrial estates. Industrial estates in East Java include factories, warehouses, international airports, and international ports. This also makes East Java considered a suitable area for investment for foreign investors from abroad. In addition, the people in East Java are also known for their religiosity. This religiosity is considered an important factor for companies. This is because, by having religious individuals, it is expected that these human resources can work honestly and not commit fraud. Thus, this concept certainly makes companies interested in investing in East Java, compared to other regions. This type of research is a qualitative case study using discussion group (FGD) technique. The results of the study provide a conclusion that religious beliefs can change if individuals get pressure, thus ignoring their religiosity.

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