Analisis Penerapan Sistem Pengendalian Internal Pada Badan Amil Zakat Nasional (BAZNAS) Bagansiapiapi Kabupaten Rokan Hilir

Wulandari, Mutiara Sri (2021) Analisis Penerapan Sistem Pengendalian Internal Pada Badan Amil Zakat Nasional (BAZNAS) Bagansiapiapi Kabupaten Rokan Hilir. Other thesis, Universitas Islam Riau.

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Abstract

The objective of this study was to determine the implementation of the internal control system at the National Amil Zakat Agency (BAZNAS) Bagansiapiapi Kabupaten Rokan Hilir. The method of thisstudy was qualitative. The techniques of collecting data consisted of observation, interview and documentation. Moreover, the sources of the data in this study used two data sources, namely: primary data from interviews and supported by secondary data. The data were analyzed using descriptive qualitative research. The results of this study indicated that the implementation of the internal control system at the National Amil Zakat Agency (BAZNAS) Bagansiapiapi, Rokan Hilir regency was not in accordance with the COSO component approach. It wa due to: 1) Commitment to competence still has weaknesses in the competence of recruiting Baznas workers in carrying out effective, effiecient and professional zakat management. 2) Delegation of authority and responsibility still has a lack of knowledge on the preparation of financial statements. 3) Risk assessment has not been implemented using a special mechanism. 4) Information and communication at the Baznas Bagansiapiapi Rokan Hilir regency has not been transparent about the distribution recording reports of zakat, infak and alms funds publicly and accountability in financial reports has not been maximized and has not met zakat accounting standards, namely PSAK 109. 5) Monitoring in auditing financial reports has not been carried out to independent audits during the Baznas formation.

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