Analisis Sistem Pengendalian Internal Pada Masjid Raya An-nur Provinsi Riau

Rahmadani, Putri (2021) Analisis Sistem Pengendalian Internal Pada Masjid Raya An-nur Provinsi Riau. Other thesis, Universitas Islam Riau.

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Abstract

This research is the result of research that analyzes the internal control system applied at the An-Nur Grand Mosque, Riau Province. This research aims to know the effectiveness of the internal control system in the An-Nur Grand Mosque of Riau Province. This research uses a qualitative approach and uses the types and sources of primary and secondary data. While the data collection techniques were carried out through face-to-face interviews with employees of the financial administration section of BKMR An-Nur and documentation, namely the collection of data contained in the An-Nur Grand Mosque related to internal control. In analyzing the data, the researcher used descriptive analysis techniques. From the research conducted, it shows that overall internal control at the AnNur Grand Mosque in Riau Province has not been running effectively. This can be seen from the dual duties and responsibilities of BKMR An-Nur employees, not yet implementing an adequate accounting system, receipts for cash receipts and disbursements using printed serial numbers written manually, the Mosque inventory list does not contain the cost of goods, there is no structure organization for employees of BKMR An-Nur, there is no Mosque's internal supervisory agency, there is no audit of non-APBD financial statements, there had been no surprise inspections of employee performance, there had never been rotation of positions for BKMR An-Nur and BKMR An-Nur employees only publish Mosque financial statements on Mosque information board. Keywords: Internal control system, authorization system, payroll, cash receipts, cash disbursements, fixed assets

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