Andrianto, Andrianto
(2020)
AKUNTANSI SYARIAH : STUDI IMPLEMENTATIF
KONSEP AMANAH DALAM PENGENDALIAN INTERNAL
LAPORAN KEUANGAN MASJID.
Jurnal liability Universitas Wijaya Kusuma Surabaya, 02 (02).
01-18.
ISSN 2686-4320
Abstract
The mosque is a non-profit organization that was more established
with the aim of the public interest, of course demanded must be able to produce
financial information that has accurate transparency. Of course, in generating
strong transparency, internal control over the mosque's financial management
is needed. The purpose of this study was to determine and study the
implementation of the concept of trust in the internal control of the mosque's
financial statements. The research method used is descriptive qualitative. The
results of the study explained that the financial administration of the al-aqsa
mosque was carried out with an attitude of transparency to the worshipers, so
that the mosque management was able to manage and manage the mosque's
financial funds and gain full trust from the people. The money that goes in and
out is always recorded regularly and neatly and is reported periodically. The
internal control process at the al-aqsa mosque is still a simple process. that
every routine and non-routine process of receiving and disbursing the process
is always carried out by holding a meeting before disbursing the mosque funds.
Keywords: Transparency, non-profit, Finance
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