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The internal control model of Islamic Boarding School Salafiyah Syafi’iyah Wardayati, Siti Maria; Gunarianto, Gunarianto; Mujib, Abd.
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.13524

Abstract

Purpose - This research aims to find out the typical internal control practices rooted in the Salafiyah Syafi'iyah Sukorejo Islamic Boarding School (SSSIBS) and is offered to be a new model of internal control characterized with the unique values of the Islamic Institution (II).Method - This research uses a qualitative approach. The data are collected through observation, documentation, and interviews. These data collection techniques are carried out in two stages with 18 informants considered having sufficient experience in their departments, and good understanding of the research context.Result - The results found that the main element of the uniqueness of the SSSIBS is the spiritual value that underlies all activities in the II. In the element of spirituality, there are 4 categories, namely 1) the belief and attitude category, 2) practice category, 3) management category, and 4) IBS heritage category. All of these elements are bound as spiritual and become an effective fortress for the II in carrying out all its activities, and are known as Spiritual-based Internal Control.Implication - This research relates to leadership awareness on the importance of internal control to achieve the entity's goals, by constantly evaluating the understanding and implementation, and aligning them with spiritual values that characterize Islamic Institution.Originality - This research is the first study that reveals a new model of internal control in the SSSIBS.
Pesan Al-Quran dalam Menyikapi Berita Hoax: Perspektif Dakwah di Era New Media Mujib, Abd.
Jurnal Komunikasi Islam Vol. 7 No. 1 (2017): June
Publisher : Departement of Islami Comuunication and Broadcasting, Faculty of Da'wah and Communication, State Islamic University of Sunan Ampel (UINSA) Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4544.124 KB) | DOI: 10.15642/jki.2017.7.1.42-65

Abstract

The rapid development of social media in the contemporary era, has given birth to the phenomenon of hoax, which is very disturbing for society. This is because the consequences of hoax messages are slanderous and attempts to disunite social groups. In response to this, the role of Islamic preacher (da’i) in conveying the message of the Qur'an regarding the importance of providing accurate information is necessary. The da'is are obliged to convey the truth according to al-Qur'an to ummah and to provide them a clear understanding in addressing the hoaxes news. Thus, the hoaxes news that often encourage social, political, and religious conflicts in the society can be resolved quickly and appropriately.