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Journal : JAWI : Journal of Ahkam Wa Iqtishad

Analysis of Internal Control in Preventing Accounting Fraud at Al Halim Fastabiqul Khairat Mosque Rangkuti, Muhammad Idris; Lubis, Haniah; Zuraidah
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 1 (2025): JAWI - MARET
Publisher : MUI Kota Pekanbaru

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Abstract

This study analyzes the implementation of internal control in preventing accounting fraud at Masjid Al Halim Fastabiqul Khairat in Pekanbaru. Using a qualitative descriptive approach through field research, the findings reveal that internal control in the mosque includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. These elements are implemented based on Islamic ethical principles such as amanah (trustworthiness), transparency, justice, and muraqabah (spiritual accountability). Preventive and detective measures are applied to minimize the risk of fraud, including structured approval systems, periodic financial reports, and active community participation. This study concludes that a well-structured internal control system supported by Islamic economic values plays a crucial role in ensuring financial integrity and enhancing public trust in mosque governance. The results provide valuable insight for other religious institutions to strengthen accountability and foster community-based Islamic financial management.
Co-Authors Ade Elvi Rahmah Adhi Purba, Ilyas Adyuta Ega Pratama Afifah, Lailatul Nur Amelia Rahmi Andina La'aliy Rohmati Robbina Anita Anjelita, Dhea Annisa Ayu Nur Ihsani Aprilyadi, Nadi Ari Ardana Syaputra Arwa El Zahra Aulia Chintara Wanda Avifah, Nur Ayu Fatihatul Ma’rifah Ayu Trianingsih Azizah, Siti Mufidatul Bambang Suriansyah, Bambang Cut Ayu Aryati Cut Fitrika Syawalina Diffa Darmasetia Dewantara Dila Dwi Damayanti Endang Satriani Alijudin Farah Faradesila Farida, Laila Gentar Restu Grahadi , Dwi Warna Tri Cahya Halizah, Erisa Nur Hedwi Prihatmoko, Hedwi Husnaina Mailisa Safitri Ibnu, Cian Indah Hoirunnisah Juartika, Wella Kamandalu, Si Gede Bandem Khairul Wahid Laksmi, Ni Ketut Puji Astiti Lindra Wati Lubis, Haniah M. Zaenal Arifin Muhammad Mujib, Musta’in Mutfarida, Binti Muzauwir Almadani, Sultan Mu’is, Ahmad Nanda Norisa NAPITUPULU, FLORA Nara Pristiwa Natasya Fadila Romli Nur Laili Isnainia Nurfitafera, Putri Nurul Fata Anjumi Nurulia Dimitha Otong Syuhada Prawirajaya, Kadek Dedy Purnomo, Nurul Hudha Putra, Wiradharma Kusuma Putri Yuliana Wati Putri, Charista Tanta Putri, Nada Kharisma putri2023 Qurrotul ‘Uyun Rahayu, Ana Duwi Rahmah, Zakiyah Zulfa Raka Raki Levano Savana Rangkuti, Muhammad Idris Rani Dewi Kurniawati Ria , Safra Rizky Alamsyah Putra Rusnaidi Safra Ria Kurniati Sari, Widya Ratna Sartika, Lili Shalan, Amr Mohammed Mansoor Shefina Nurlaily3 Siti Nur Syafaatin Sunu Hasta Wibowo, Sunu Hasta Sutarmi Sutejo, Alfan Azzury Syahrul Maulidi Tri Arianingsih Wahyuna Khoiriyah Warijan Wendi Prasetiyo Yahya Sukarno Pratama Yanti, Masyitah Novia Yeni Nuraeni, Yeni YULIANI Ziyadatul Rif’ah Zunaidi, Arif