IMPLEMENTATION OF THE AMANAH AND SIDDIQ PRINCIPLES IN INTERNAL CONTROL SYSTEMS TO PREVENT FRAUD IN FAMILY-OWNED MSMES
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ABSTRACT This study aims to analyze the implementation of the principles of Amanah (trustworthiness) and Siddiq (honesty) within internal control systems to prevent fraud in family-based MSMEs (Micro, Small, and Medium Enterprises) at Kampung Felda Hutan Percha, Melaka, Malaysia. Family MSMEs in Felda settlements possess unique characteristics, operating within a strong communal environment underpinned by Islamic values in daily life. A qualitative approach with a case study design was employed. Data were collected through in-depth interviews, direct observation, and documentation involving ten family MSME operators in the area. The findings reveal that: (1) the Amanah principle is implemented through family-trust-based segregation of duties, transparent financial reporting among family members, and moral accountability to Allah SWT; (2) the Siddiq principle is manifested in honest transaction recording, accurate financial reporting, and open business communication; and (3) the integration of both principles proves effective in creating a robust control environment that minimizes fraud risks such as cash embezzlement, stock manipulation, and financial statement fraud. This study contributes to the development of an Islamic-values-based internal control model applicable to family MSMEs in Felda settlements and broader Muslim communities.
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This study aims to analyze the implementation of the principles of Amanah (trustworthiness) and Siddiq (honesty) within internal control systems to prevent fraud in family-based MSMEs (Micro, Small, and Medium Enterprises) at Kampung Felda Hutan Percha, Melaka, Malaysia. Family MSMEs in Felda settlements possess unique characteristics, operating within a strong communal environment underpinned by Islamic values in daily life. A qualitative approach with a case study design was employed.
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| Record Field | Official Record Value |
|---|---|
| ASIA Index Record ID | ASIA-2026-800172 |
| Index Status | VERIFIED & INDEXED |
| Record Type | Scholarly Article |
| Publication Origin | APASIFIC Scholarly Ecosystem |
| Date Submit | 11 Agustus 2026 |
| Date Published | 16 Agustus 2026 |
| Record Version | 1.0 (Canonical Release) |
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| Field | Details |
|---|---|
| Article Title | IMPLEMENTATION OF THE AMANAH AND SIDDIQ PRINCIPLES IN INTERNAL CONTROL SYSTEMS TO PREVENT FRAUD IN FAMILY-OWNED MSMES |
| DOI | 10.5281/zenodo.21926447 |
| Publication Venue / Journal | AJAF - Akuntansi, Audit & Perpajakan |
| ISSN / eISSN | Dalam Antrean |
| Subject Category | Accounting, Auditing & Taxation |
| Document Type / Language | Research Article · English |
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| Identity Element | Verification Details |
|---|---|
| Authors | Arfan Ikhsan |
| ORCID Registry | ✓ Linked / Verified System ID |
| Affiliations | Universitas Negeri Medan |
| Author Identity Status | ✓ Verified & Provenance Resolved |
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APASIFIC(30/30 pts) | ✓ Origin Verified | Internal Publication Record |
DOI / Zenodo(25/25 pts) | ✓ Verified | 10.5281/zenodo.21926447 |
Zenodo(15/15 pts) | ✓ Linked | Zenodo ID: 0 |
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Google Scholar(5/5 pts) | ✓ Discoverable | Scholarly Discovery & Citation Observation |
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| Article Metric | Value |
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| Total CitationsNon-Self: 0 · Author Self: 0 · Journal Self: 0 | 0 |
| ASIA Article Score (AAS) | 72 |
| Citation Velocity | 1.2 / Year |
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| Scholarly Chain Score | 90 / 100 |
| Metric Status | ACTIVE |
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| Journal Metric | Value |
|---|---|
| ASIA Citation Score (ACS)Corpus Network Density: 0.0158 | 7.8 |
| ASIA Scholarly Rank (ASR)Prestige-weighted Network Metric | 1.65 |
| ASIA Impact Factor (AIF) | 2.3 |
| ASIA Percentile | 88th Percentile |
| ASIA Metric Quartile | AM-Q1 |
| Category Rank | 9 / 100 |
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https://doi.org/10.5281/zenodo.21926447
VOL 1
EDISI 4
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2026
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Arfan Ikhsan, Miftahul Jannah, Rika Dwi Parmitasari, Andi Sari Ruknal, Fitria Khairunnisa, Yoggisha A/P Raman, Puteri Nuraishah Binti Ismail, Lince Bulutoding, Berkah Rahmawati. (16 A). IMPLEMENTATION OF THE AMANAH AND SIDDIQ PRINCIPLES IN INTERNAL CONTROL SYSTEMS TO PREVENT FRAUD IN FAMILY-OWNED MSMES. AJAF - Akuntansi, Audit & Perpajakan, 1(4). https://doi.org/10.5281/zenodo.21926447
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