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All Journal Dinar: Jurnal Ekonomi dan Keuangan Islam Al-Muqayyad Jurnal Ilmu Perbankan dan Keuangan Syariah Management of Zakat and Waqf Journal (MAZAWA)) IJBEM : Indonesian Journal of Business Economics and Management JAWI : Journal of Ahkam Wa Iqtishad JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Jurnal Pengabdian Masyarakat ISEI Journal Of Legal Sustainability (JOLS)
Lubis, Haniah
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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 Adibtia, Eggi Zulfahri ANDRINI, ROZI Bustanur, Bustanur Cheumar, Muhammad Tahir Fachry Abda El Rahman Ismiati Ismiati jenita jenita, jenita Khairunisa, Madona Melina, Ficha Mohd. Winario Muhammad Zakir Munir, Alchudri Nurlaili Nurlaili Nurnasrina Nurnasrina Nuryanti Nuryanti Putra, Popi Adiyes Rangkuti, Muhammad Idris Rinaldi Rinaldi Safi'i, Agus Salsabila, Nurul Aziza Yuni Harlina Zainal Arifin Zuraidah