THE INFLUENCE OF INTERNALIZATION OF SIRI' NA PACCE CULTURE, TRANSPARENCY, IHSAN AND SYURA VALUES, AND ACCOUNTABILITY ON FRAUD PREVENTION: A CASE STUDY OF THE DOMPET DHUAFA ZAKAT COLLECTION INSTITUTION IN SOUTH SULAWESI

Abstract

Purpose - This study examines the influence of Siri’ na Pacce cultural internalization, transparency, Ihsan, Syura, and accountability on fraud prevention at Dompet Dhuafa South Sulawesi.

Design/methods/approach - A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 54 respondents and analyzed to assess the relationships between ethical, cultural, and governance variables and fraud prevention.

Findings - The results reveal that Siri’ na Pacce culture, Ihsan, Syura, accountability, and transparency all have a positive and significant effect on fraud prevention. The measurement model also demonstrates satisfactory validity and reliability, with Average Variance Extracted (AVE) values ranging from 0.649 to 0.822.

Research implications/limitations - The study is limited to a single Islamic philanthropic institution, which may restrict the generalizability of the findings. Nevertheless, it provides practical implications for strengthening governance and internal control through the integration of ethical, cultural, and Islamic values.

Originality/value - This study contributes to the Islamic social finance literature by integrating the Bugis-Makassar cultural philosophy of Siri’ na Pacce with Sharia governance principles as a framework for fraud prevention, offering a novel perspective on enhancing accountability and public trust in zakat management institutions.