Internal control practices of mosques in Java, Indonesia
Internal controls are necessary tools to help organizations attain their organizational goals. Lack of these controls in any type of organizations could lead to fraudulent activities, which consequently may hamper the achievement of organizational goals. This study aims to investigate the internal c...
Saved in:
Main Authors: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Universitas Indonesia
2020
|
Subjects: | |
Online Access: | http://irep.iium.edu.my/91845/7/91845_Internal%20control%20practices%20of%20mosques%20in%20Java%2C%20Indonesia.pdf http://irep.iium.edu.my/91845/ http://jaki.ui.ac.id/index.php/home/article/download/1906/pdf_23 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my.iium.irep.91845 |
---|---|
record_format |
dspace |
spelling |
my.iium.irep.918452021-09-01T01:51:01Z http://irep.iium.edu.my/91845/ Internal control practices of mosques in Java, Indonesia Nining, Islamiyah Siraj, Siti Alawiah Osman@Hussin, Ahmad Zamri BPH Islamic Economics Internal controls are necessary tools to help organizations attain their organizational goals. Lack of these controls in any type of organizations could lead to fraudulent activities, which consequently may hamper the achievement of organizational goals. This study aims to investigate the internal control practices in two Indonesian mosques; Mosque A and Mosque B. The study employed the Committee of Sponsoring Organization (COSO, 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings revealed that the two selected mosques, Mosque A and Mosque B, have the five internal control practices in place. These include control environment, risk assessment, control activities, information and communication, and monitoring activities. This study concludes that internal control practices are a necessary process to support the accountability of the mosque. The results may be used as a potential reference for improving internal control practices in the Indonesian mosques. Universitas Indonesia 2020-06 Article PeerReviewed application/pdf en http://irep.iium.edu.my/91845/7/91845_Internal%20control%20practices%20of%20mosques%20in%20Java%2C%20Indonesia.pdf Nining, Islamiyah and Siraj, Siti Alawiah and Osman@Hussin, Ahmad Zamri (2020) Internal control practices of mosques in Java, Indonesia. Jurnal Akuntasi dan Keuangan Indonesia, 17 (1). pp. 84-101. ISSN 1829-8494 E-ISSN 2406-9701 http://jaki.ui.ac.id/index.php/home/article/download/1906/pdf_23 |
institution |
Universiti Islam Antarabangsa Malaysia |
building |
IIUM Library |
collection |
Institutional Repository |
continent |
Asia |
country |
Malaysia |
content_provider |
International Islamic University Malaysia |
content_source |
IIUM Repository (IREP) |
url_provider |
http://irep.iium.edu.my/ |
language |
English |
topic |
BPH Islamic Economics |
spellingShingle |
BPH Islamic Economics Nining, Islamiyah Siraj, Siti Alawiah Osman@Hussin, Ahmad Zamri Internal control practices of mosques in Java, Indonesia |
description |
Internal controls are necessary tools to help organizations attain their organizational goals. Lack of these controls in any type of organizations could lead to fraudulent activities, which consequently may hamper the achievement of organizational goals. This study aims to investigate the internal control practices in two Indonesian mosques; Mosque A and Mosque B. The study employed the Committee of Sponsoring Organization (COSO, 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings revealed that the two selected mosques, Mosque A and Mosque B, have the five internal control practices in place. These include control environment, risk assessment, control activities, information and communication, and monitoring activities. This study concludes that internal control practices are a necessary process to support the accountability of the mosque. The results may be used as a potential reference for improving internal control practices in the Indonesian mosques. |
format |
Article |
author |
Nining, Islamiyah Siraj, Siti Alawiah Osman@Hussin, Ahmad Zamri |
author_facet |
Nining, Islamiyah Siraj, Siti Alawiah Osman@Hussin, Ahmad Zamri |
author_sort |
Nining, Islamiyah |
title |
Internal control practices of mosques in Java, Indonesia |
title_short |
Internal control practices of mosques in Java, Indonesia |
title_full |
Internal control practices of mosques in Java, Indonesia |
title_fullStr |
Internal control practices of mosques in Java, Indonesia |
title_full_unstemmed |
Internal control practices of mosques in Java, Indonesia |
title_sort |
internal control practices of mosques in java, indonesia |
publisher |
Universitas Indonesia |
publishDate |
2020 |
url |
http://irep.iium.edu.my/91845/7/91845_Internal%20control%20practices%20of%20mosques%20in%20Java%2C%20Indonesia.pdf http://irep.iium.edu.my/91845/ http://jaki.ui.ac.id/index.php/home/article/download/1906/pdf_23 |
_version_ |
1709667177974464512 |
score |
13.160551 |