Abstract
The background of this study is to realize the vision of Pekanbaru city as a civilized metropolitan city so it is necessary to establish a Paripurna Masjid as the spearhead of religious and community life development. Sources of funding in fostering and managing the Paripurna Mosque (Masjid) can be taken from Riau Province Regional Revenue and Expenditure Budget and Pekanbaru Revenue and Expenditure Budget. Sources of Paripurna Mosque (Masjid) financing are far greater than other Mosques (Masjid) due to funding from several sources namely government budgets, donations, and managed businesses, so it creates a higher complexity. Therefore, the internal control system in financial management especially cash in and out at the Paripurna Mosque (Masjid) becomes a crucial point in the mosque's (Masjid’s) financial reporting system which is transparent and accountable. The Method of this study is a qualitative research using a case study strategy in analyzing and applying it. The result of this study shows that the internal cash control system in Pekanbaru Paripurna Masjid program is still inadequate. There has been a change in mechanism and focus in Paripurna mosque program. Paripurna mosque funding mechanism is no longer for 3 activities namely imarah, ri'ayah and idarah as contained in regional regulation No. 2 of 2016 but now it is only for idarah activity. The disbursement system through SPM is made by the finance department based on a database because there is no direct monitoring on idarah activity in mosque (Masjid). Keywords : Internal control system, cash, mosque, Paripurna Mosque DOI: 10.7176/RJFA/11-4-02 Publication date: February 29 th 2020
Highlights
1.1 Background of Problem Data on the Ministry of Religion's Information System for the Ministry of Religion in 2018 shows that in Indonesia, there are 741,991 mosque and musala buildings
4.1 Overview Based on information obtained from the Finance Section of Tenayan Raya District Office, Pekanbaru, the city government has distributed donation to paripurna mosque through sub-district offices
Over a period of 5 years, from 2014-2018 there were a number of changes to the policy on aid funds given by the city government to paripurna mosque
Summary
1.1 Background of Problem Data on the Ministry of Religion's Information System for the Ministry of Religion in 2018 shows that in Indonesia, there are 741,991 mosque and musala buildings. Recording and reporting are usually in the form of recording incoming and outgoing money and are only written on the notice board modestly, often even they are not updated. If this is found, the financial reporting system is still in the usual format in accordance with the understanding of the management, the majority of which do not have sufficient competence in managing finances. One contributing factor is that there are no strict rules requiring mosque officials to make financial reports. Administrators only interpret their responsibilities as the mandate of the people (Siskawati, Ferdawati, & Surya,2016)
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