<![CDATA[Mosque fund management as a public trust requires an internal control system that ensures accountability, transparency, and the protection of community assets. From an Islamic perspective, such management involves not only administrative aspects but also moral responsibilities reflected through fiqh muamalah principles. This study aims to analyze the internal control system in mosque cash management from the perspective of fiqh muamalah, particularly the principles of amanah, wakalah, ihtiyāṭ, hisbah, and syafāfiyyah. This research employed a qualitative approach using a case study method at Baiturrahman Menteng II Bromo Mosque, Medan. Data were collected through in-depth interviews, observation, and documentation involving the BKM chairman, general treasurer, UPZ treasurer, and five mosque congregants. Data analysis followed the Miles, Huberman, and Saldaña model through data condensation, data display, and conclusion drawing. The findings reveal that mosque cash management reflects the implementation of fiqh muamalah principles through transaction recording, fund authorization, supervision mechanisms, and financial information disclosure to the congregation. The principle of amanah is reflected in administrators’ responsibility for entrusted funds, wakalah represents the delegated authority relationship between the congregation and mosque administrators, ihtiyāṭ is implemented through prudential financial procedures, while hisbah and syafāfiyyah are reflected through supervision and transparency practices. The COSO framework was employed as an empirical analytical instrument to evaluate internal control practices, while fiqh muamalah served as the normative foundation of the study. This study demonstrates that internal control in mosque financial management functions not only as an administrative mechanism but also as a form of Islamic responsibility in safeguarding trust and community wealth (hifẓ al-māl).]]>
