Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat

Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat

The aim of this research is to evaluate the internal control system of management practices of zakat institution (LAZ) in Semarang in term of their accountability. The research method used is multiple case study through descriptive qualitative approach. The result indicates that most zakat instituti...

Full description

Bibliographic Details
Main Author: Nikmatuniayah
Format: Article
Language:English
Published: University of Brawijaya 2014-12-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
sistem pengendalian internal
akuntabilitas
lembaga amil zakat
Online Access:http://jamal.ub.ac.id/index.php/jamal/article/view/333/373
id doaj-208153f4237f438cb536891e974e940f
record_format Article
spelling doaj-208153f4237f438cb536891e974e940f2020-11-24T23:35:38ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792014-12-0153498510Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil ZakatNikmatuniayah0Politeknik Negeri SemarangThe aim of this research is to evaluate the internal control system of management practices of zakat institution (LAZ) in Semarang in term of their accountability. The research method used is multiple case study through descriptive qualitative approach. The result indicates that most zakat institutions have weak and simple procedures in accepting and distributing zakat. Moreover, there are also other weaknesses in internal control, in term of separation of accounting function, position rotation, and also the availability of specific accounting division and internal auditor.http://jamal.ub.ac.id/index.php/jamal/article/view/333/373sistem pengendalian internalakuntabilitaslembaga amil zakat
collection DOAJ
language English
format Article
sources DOAJ
author Nikmatuniayah
spellingShingle Nikmatuniayah
Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat
Jurnal Akuntansi Multiparadigma
sistem pengendalian internal
akuntabilitas
lembaga amil zakat
author_facet Nikmatuniayah
author_sort Nikmatuniayah
title Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat
title_short Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat
title_full Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat
title_fullStr Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat
title_full_unstemmed Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat
title_sort komparasi sistem pengendalian internal pengelolaan lembaga amil zakat
publisher University of Brawijaya
series Jurnal Akuntansi Multiparadigma
issn 2086-7603
2089-5879
publishDate 2014-12-01
description The aim of this research is to evaluate the internal control system of management practices of zakat institution (LAZ) in Semarang in term of their accountability. The research method used is multiple case study through descriptive qualitative approach. The result indicates that most zakat institutions have weak and simple procedures in accepting and distributing zakat. Moreover, there are also other weaknesses in internal control, in term of separation of accounting function, position rotation, and also the availability of specific accounting division and internal auditor.
topic sistem pengendalian internal
akuntabilitas
lembaga amil zakat
url http://jamal.ub.ac.id/index.php/jamal/article/view/333/373
work_keys_str_mv AT nikmatuniayah komparasisistempengendalianinternalpengelolaanlembagaamilzakat
_version_ 1725525363911557120

Similar Items