Abstract
<p><em>Accountability is often required community of a public institution. Community felt the need to know the flow of funds and the performance of the institution. LAZ and BAZ interested in reporting funds are transparent in order to maintain public trust and its existence by implementing internal control as well. Own internal control policies and procedures are used in operating activities to provide reliable information and ensure compliance with applicable laws or regulations in an organization. Internal control is absolutely necessary in an organization to avoid fraud and is used to ensure the effectiveness and efficiency of resources in order to avoid the loss or waste so that optimal utilization of funds. In addition, internal control is useful in preventing deviations from the implementation of activities as well as corrective actions when deviations have occurred. The purpose of this study was to investigate the application of internal control over management of funds, identify the strengths and weaknesses related to internal control </em><em>i</em><em>s</em><em> </em><em>applied, </em><em> </em><em>and provide recommendations on the implementation of internal control systems in the Foundation fund management Social Fund Al-Falah branch of Jember. The method used is descriptive qualitative method and the object of the study is the management of the fund's internal control procedures. This study analyzed the internal control in accordance with the internal control components according to COSO and weaknesses found in internal control Foundation Social Fund Al-Falah branch of Jember. The conclusion is that internal control over existing</em><em> </em><em> fund management activities </em><em>on </em><em>Yayasan Social Fund Al-Falah branch of Jember have some weaknesses, but overall control has been operating effectively.</em><em></em></p>
Highlights
Tujuan dari penelitian adalah untuk mengetahui penerapan pengendalian internal terhadap pengelolaan dana, mengidentifikasi kelebihan dan kelemahan yang berkaitan dengan pengendalian internal yang diterapkan, dan memberikan rekomendasi atas penerapan pengendalian internal dalam sistem pengelolaan dana pada Yayasan Dana Sosial Al-Falah cabang Jember
The purpose of this study is to investigate the application of internal control over management of funds, to identify the strengths and the weaknesses of applied internal control, and to provide recommendations on the implementation of internal control of fund management systems at Al-Falah Social Fund Foundation branch in Jember
This study analyzed theinternal control according to COSO which comprised of environmental control, risk assessment, control of activities, information and communication, monitoring and analyzing the weaknesses found in the internal control of Al-Falah Social Fund Foundation
Summary
Permasalahan penelitian ini adalah bagaimana penerapan pengendalian internal COSO atas pengelolaan dana Zakat, Infaq dan Shadaqah pada Yayasan Dana Sosial Al-Falah cabang Jember, dan apakah pengendalian intern COSO yang diterapkan sudah berjalan dengan efektif dan efisien. Sedangkan tujuan penelitian untuk mengetahui penerapan pengendalian internal terhadap pengelolaan dana ZIS dengan mengidentifikasi kelebihan dan kelemahan yang berkaitan dengan pengendalian internal yang diterapkan, dan memberikan rekomendasi atas keefetifan penerapan pengendalian internal dalam sistem pengelolaan dana pada Yayasan Dana Sosial Al-Falah cabang Jember. Manfaat penelitian adalah: (1) memberikan masukan dan pertimbangan bagi YDSF dalam menetapkan kebijakan dalam pengelolaan dana ZIS; (2) sebagai tambahan informasi,wawasan dan khasanah kepustakaan serta referensi untuk penelitian selanjutnya; dan (3) sebagai sumber informasi aktivitas internal yayasan serta menambah kepercayaan untuk mendonasikan dananya bagi Muzzaki (Donatur). Tabel 2 menjelaskan 5 komponen yang diperkenalkan oleh COSO beserta sub komponen yang merupakan dasar untuk melihat penerapan pengendalian internal di YDSF cabang Jember
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