ABSTRACT It is undeniable that the practice of fraud has become endemic and has spread to all lines of the company. In this study, it has a novelty in the form of a focus on the study from the point of view of religiosity. The method used is qualitative with a phenomenological approach to explore and reveal the deep meaning behind the phenomena that occur. Based on the results of research conducted, it proves that the value of religiosity that is applied and implemented in the company through the religiosity activities that are presented is said to be important in reducing and reducing the number of fraud. In addition, based on the results of interviews with several informants, all of the informants agreed on the role of religious values in reducing the number of frauds and eliminating the culture that causes fraud in companies. ABSTRAK Praktik fraud tidak bisa dipungkiri lagi sudah mewabah dan menjalar kedalam segala lini perusahaan. Dalam penelitian ini memiliki keterbaruan berupa fokusnya pada pengkajian dari sudut pandang religiusitas. Metode yang digunakan adalah kualitatif dengan pendekatan fenomenologi untuk menggali dan mengungkapkan makna secara mendalam dibalik fenomena yang terjadi. Berdasarkan hasil penelitian yang dilakukan membuktikan bahwa nilai religiusitas yang diterapkan dan dimplementasikan dalam perusahaan melalui kegiatan religiusitas yang dihadirkan dikatakan penting dalam menurunkan dan mengurangi angka fraud. Selain itu berdasarkan hasil wawancara dengan beberapa informan, bahwa semua informan menyetujui terkait peran nilai religiusitas dalam menurunkan jumlah fraud dan menghilangkan budaya penyebab fraud pada perusahaan.

This research was conducted with the aim of knowing the problems that occurred in lectures during the pandemic, as well as finding an alternative in overcoming the problems of lectures. The alternative is studied further in a learning strategy. The theory used in this research is Behavioristic Learning Theory. This research was conducted on Accounting Study Program students at Tanjungpura University using qualitative research methods, case study approaches, where the research conducted resulted in several findings related to problems that occurred in brave learning during the pandemic. Some of the problems found during online learning, namely; miscommunication between lecturers and students, student ethics, lack of commitment and responsibility. To produce good output, an effective learning process must be carried out. The learning process is determined by the learning strategy implemented by the lecturer. Based on these problems, it is an implementation of learning strategies as an effort to handle the problems of the lectures carried out.