The Implementation of Good Governance Principles in Preventing Fraud : An Islamic Law Perspective Alfira Eka Fauziah
Bandung Islamic University
Abstract
This study aims to explain the implementation of good governencae principles in preventing fraud, with a specific review from the perspective of Islamic law. The research method applied is a literature study by analyzing various previous studies, journal articles, and relevant sources related to good governance, fraud preventation, and Islamic law values. Good governance is generally based on four main principles: transparency, accountability, public participation, and effective supervision. These principles play an important role in minimizing the opportunity for abuse of power, mismanagement of public resources, and fraudulent practices in government institutions. From the perspective of Islamic law, fraud preventation is strongly emphasized as it aligns with the fundamental values of amanah (trust), justice, and honesty. Fraudulent actions such a bribery (risywah), embezzlement (ghulul), and uncertainty or manipulation (gharar) are explicitly prohibited in Islam. Moreover, the principle of accountability is consistent with the Islamic concept of hisab, in which every individual will be held accountable before Allah for all their actions. Transparency also reflects the Qur^anic command in Surah Al-Baqarah (2:282) to record transactions clearly, while public participation reflects the value of consultation (shura) in decision-making. The findings of this literature review highlight that integrating good governance principles with Islamic legal values can significantly strengthen fraud preventation mechanisms in the public sector. Thus, the application of good governance is not only an administrative obligation but also a reflection of Islamic teachings in maintaining trust, ensuring fairness, and promoting public welfare.
Keywords: Good Governance- Fraud Preventation- Islamic Law- Public Sector- Accountability
Topic: Law and Ethics in Terms of Islamic Perspective