Abstract
This research aims to produce a model of internal control at Pesantren as an educational institution that upholds the values of Islamic culture and traditions. In managing its organization, each entity has the same potential to correct fraud. One of supports expected to be able to prevent fraud and become an effective means to achieve goals is the internal control. The qualitative researchis conducted with a strategy grounded theory at Pondok Pesantren Salafiyah Syafi’iyah Sukorejo. The results of this study found that the unique element of Pesantren is the value of spirituality that underlies all activities. These elements of spirituality are categorized as the following, namely 1) the categories of beliefs and attitudes consisting of iman, akhlak, amanah, spiritual connection and barokah, 2) practice consisting of niat, khidmah, musyawarah and istikharah, 3) management consisting of Pengasuh Pesantren, centralization and salaf-khalaf, and 4) pesantren heritage consisting of ibadah, wirid, hizib and istiqamah. These spiritual elements become effective fortress for pesantren in carrying out all its activities, and are named Spiritual-based Internal Control
Highlights
Dalam budaya Pondok Pesantren, dikenal sebuah kaidah ushul fiqh, almuhaafadzotu ‘alal qodiimish shoolih wal akhdu bil jadiidil ashlah
The results of this study found that the unique element of Pesantren is the value of spirituality that underlies all activities
Pengembangan Sumber Daya Manusia di Perguruan Tinggi dan Pondok Pesantren, Studi di Institut Agama Islam Ibrahimy Sukorejo Situbondo dan Pondok Pesantren Salafiyah Syafi’iyah Sukorejo Situbondo, Disertasi, UIN Maulana Malik Ibrahim
Summary
Dalam budaya Pondok Pesantren, dikenal sebuah kaidah ushul fiqh, almuhaafadzotu ‘alal qodiimish shoolih wal akhdu bil jadiidil ashlah. Terdapat satu kesamaan pandangan bahwa sistem pengendalian internal sebuah organisasi merupakan instrumen yang vital dan efektif untuk mencegah terjadinya fraud, dan diyakini dapat menjadi salah satu sarana yang efektif bagi organisasi dalam mencapai tujuan, memitigasi resiko, dan membantu memastikan efektivitasefisiensi operasional (Murtanto, 2005; Lakis dan Giriunas, 2012; Aviana, 2012; Tunggal, 2013; Sanusi, dkk., 2015; DiNapoli, 2016). Organisasi yang tidak memiliki sistem pengendalian internal, atau punya namun lemah, maka peluang terjadinya fraud sangat besar (Priantara, 2013; Nisak, dkk., 2013). Dari semua definisi yang beraneka ragam dari berbagai sudut pandang, secara sederhana dapat dipahami bahwa internal control adalah satu-kesatuan sistem yang utuh yang berisi seluruh kebutuhan untuk mencapai tujuan, serta mencegah, mendeteksi, dan memperbaiki potensi kesalahan.
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