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Peran Auditor Internal dalam Meningkatkan Kualitas Laporan Keuangan di LAZ Mizan Amanah Rohman, Dadan; Amrizal, Amrizal; Gusneli, Dea
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.9959

Abstract

This study aims to analyze the role of internal auditors in improving the quality of financial reports at the Mizan Amanah Zakat Institution (LAZ). The research method used is a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation studies. Research informants consisted of internal auditors, financial management, and the leadership of LAZ Mizan Amanah. Data analysis was carried out using triangulation techniques to ensure the validity and reliability of the research results. The results of the study indicate that internal auditors at LAZ Mizan Amanah have a strategic role in improving the quality of financial reports through several aspects: (1) Conducting periodic reviews and evaluations of internal control systems; (2) Ensuring compliance with sharia accounting standards and applicable regulations; (3) Providing recommendations for improvements to system weaknesses found; (4) Monitoring the implementation of consistent accounting policies; and (5) Acting as an early warning system to prevent material errors in financial reports. Internal auditors have a vital role in improving the quality of LAZ Mizan Amanah's financial reports through effective monitoring, evaluation, and consultation functions. This study recommends the need to strengthen the capacity of internal auditors, increase the independence of the internal audit function, and develop an integrated accounting information system to support the preparation of higher quality financial reports.
Analisis Faktor-faktor Determinasi Jasa Layanan Pembiayaan Syariah Pada LPDB Amrizal, Amrizal; Siddiq, Abu Bakar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.9828

Abstract

This research aims to analyze the factors determining services at Revolving Fund Management Institutions. The research uses secondary data in the form of time series data. The data analysis method used in this research is multiple linear regression analysis. This model is used to explain the relationship and influence of independent variables on the dependent variable using eviews 12. Multiple linear regression analysis in this research is used to determine the influence of Operational Cost Levels, People's Purchasing Power (Inflation), Principles of Justice and Properity (Business Sector), and Fair Competition (Tariffs for Similar Industry Services) on the determination of services at Revolving Fund Management Institutions for the 2020-2023 period. Based on the research results, it was found that only the business sector influences the determination of service rates for financing at Revolving Fund Management Institutions. Meanwhile, the variables Operational Costs, inflation and similar service rates do not have a significant influence in determining the service rates applied. This shows that Revolving Fund Management Institutions are more focused on providing services by paying attention to the business sector in determining service rates. The business sector consideration is a form of justice and propriety, where businesses run by the community vary according to business scale, turnover and income/profits.
Peran Auditor Internal dalam Meningkatkan Kualitas Laporan Keuangan di LAZ Mizan Amanah Rohman, Dadan; Amrizal, Amrizal; Gusneli, Dea
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.9959

Abstract

This study aims to analyze the role of internal auditors in improving the quality of financial reports at the Mizan Amanah Zakat Institution (LAZ). The research method used is a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation studies. Research informants consisted of internal auditors, financial management, and the leadership of LAZ Mizan Amanah. Data analysis was carried out using triangulation techniques to ensure the validity and reliability of the research results. The results of the study indicate that internal auditors at LAZ Mizan Amanah have a strategic role in improving the quality of financial reports through several aspects: (1) Conducting periodic reviews and evaluations of internal control systems; (2) Ensuring compliance with sharia accounting standards and applicable regulations; (3) Providing recommendations for improvements to system weaknesses found; (4) Monitoring the implementation of consistent accounting policies; and (5) Acting as an early warning system to prevent material errors in financial reports. Internal auditors have a vital role in improving the quality of LAZ Mizan Amanah's financial reports through effective monitoring, evaluation, and consultation functions. This study recommends the need to strengthen the capacity of internal auditors, increase the independence of the internal audit function, and develop an integrated accounting information system to support the preparation of higher quality financial reports.
Co-Authors AA Sudharmawan, AA Ade Putra Afrizal, Ardi Agus Firmansyah Ahmad Riadi Ahmad Syuhada Alfiani Alfiani, Alfiani Alfiani, Prika Almuna Waro, Tri Amaliyah, Amaliyah Amrul Amrul Andiza, Reno Try Anggraini, Ratu Anita Putri, Anita Ansori , Ansori ansori ansori Aoyama, Tosyiko Aris Setiawan Arwin Juli Rakhmadi Aryeni Aryeni, Aryeni Asmidar Asmidar awi, masni awi Bagus Riyono Bahrun Bahrun Bakara, Ricky Budiman Budiman Butarbutar, Frans Tomy Cabiles, Roldan C. Canrhas, Amril Chanafiah, Yayah Chandra Chandra Chatarina Umbul Wahyuni Choiruddin, Choiruddin Dahranawati, Rina Damayanti, Elok Damayanti, Wulan Aprilia Dani Dani Dani Setiawan, Priantoro Kartika Dani, Rian Darmansah, Darmansah Daulay, Desya Indah Marwiyah Davical Latuperissa, Dandy Defrian, Angga Deswani Panggabean, Deswani Dewi Amaliah Nafiati Dewi Apriyani, Sukma Dewi, RD. D. Lokita Pramesti Dian Candra Prasetyanti, Dian Candra Dipati, Angga Dodi Mulyadi Domikeos, Mahena Efendi, Ashari Elidar Sari Elisa, Erlin Ely Djulia Emi Agustina, Emi Euis Saribanon, Euis Fachrizal Ambia Fadli Fadli Farida Fattah, Farida Faridah, Farah Fatahillah, Fatahillah Fatimah, Wiwin Fazlimi, Fazlimi Febriamto, Adi Febrian, Wenny Desty Feronia, Orenda Olympia Ginting, Agus Gugat, Rudy Max Damara Gultom, Selfi Afriani Gumelar, R Tommy Gusneli, Dea Gusri Akhyar Ibrahim Hakim, Naufal Halim Simatupang Halim, Abd Haq, Chairul Haqq, Muhammad Faliyyul Harahap, Holijah Hardi, Rulli HARIYANTO, MASHUDI Harman, Rika Harmen, Harmen Harun Harun Hasibuan, Beni Saputra Hasibuan, Winda Sri Aton Hasruddin Hayati, Izzah Henky Japina Heriyadi, Dedi Hermalinda, Indah Hiasa, Fina Hierdawati, Trie Hierdawaty, Trie Hubbul Wathan Irmanelly, Irmanelly Irnawan, Roni Ismail Ismail Iwan Setiadi Jafril Khalil Jaya, Indar Jufri, Lorenza Julianto Julianto Juni S Br Tarigan, Pagit Kasful Anwar Kristi Agust, Kristi Kurniasih, Endah Tri Kusumadi, Kusumadi Laia, Katarina Lailasari Ekaningsih Lesfatia, Engi Lestari, Mira Nur Indah Liem, calven M. Dyan Susila M. Haviz Manik, Nurammah Mansur, Achmad Marel Lisa, Putri Dian Marlinda, Widya Antika Martinus, Martinus Maulana, M. Faisal Mawadda, Iga Michael Michael Mira Rangkuty, Sailana Mizanuddin Sitompul Mufti Sudibyo, Mufti Mughni Sulubara, Seri Muhajir Muhajir, Muhajir Muhamad Sapta Riyaldi, Muhamad Sapta Muhammad Afif Muhammad Irsyad Muhammad Kharis Fadillah Muhammad Qorib Muhammad, Jefano Riezki Mukhaer Pakkanna Mukhlis Mukhlis Muksalmina Muksalmina Munandar, Asep Nurimam Nafri Yanti Nasution, Fanny Fatia Neni Hendaryati Nofianna, Siti Asnida Nofriadi Nofriadi Nopriadi Nopriadi NUGRAHANI, MEIGA Nunung Nurjanah Nuraizah, Andi Siti Nurhairani Nurhairani, Nurhairani Nurhidayat, Bella Rahma Nurul Khasanah, Nurul Oktaviani, Tetra Pahmi Pahmi Pasaribu, Eni Debora Pitri Yandri Pramono, Egi Prasetyo, Muhammad Dody Pratama, Raihan Ade Prayugo, Prayugo Pryla Rochmahwati Purba, Leo Jhon Sinar Putra, Andika R Putri, Mas Fierna Putri, Mega Sobri Putri, Sintia Qadafi, Muamar Radiman, Radiman Rahmat Fauzi Rahmawati, Miftah Sigit Rahmi, Mutia Ramadi Ramadi, Ramadi Rangkuty, Sailana Mira Rantaujaya, Agus Reschiwati, Reschiwati Restiana, Dwi Reza, Reza Fitriansyah Riahdo Akim Sitio Riana Eka Budiastuti, Riana Eka Riszal, Akhmad Rizal Mukra Rizky, Dinnie Ananda Rohman, Dadan Rosiana, Arriza Avi Rosiska, Evan Rusman Rusman Sabyan, Muhammad Safari, Arief Safrizal Safrizal Sahrani, Khairi Saiful Anwar Salomo Lumban Tobing, Ruben Alpha Salsabillah, Angelia E. Samiran, Samiran Sapriandi, Sapriandi Saputra, Andra Sara, Rineke Sarwono, Sarwit Sawati, Sawati Sawitry, Maryanti Sayahdin, Sayahdin Sembiring, Tamaulina Br. Septiana, Nurlaila Winda Setiawati, Yasinta Dewi Shohenudin, Shohenudin Siddiq, Abu Bakar Sigit Apriyanto Silviana, Vina Ayu Silvy Cinthia Adelia Sinaga, Jorfri Boyke Siska Siska Sitanggang, Rohana Siti Munawaro, Siti Siwi, Utari Rachma Solihin Solihin Steven Tan, Steven Subuh Tugiono, Subuh Suci Rahmawati, Suci Sucipto, Annisa Widya Sukatin, Sukatin Sukmawati, Fitri Dini Supadi Supadi Surya Kusuma Wardana Syafa'at, Arman Tajudin Tajudin Tari, Najwa Rahmanda Tarigan, Sumatera Tauratiya, Tauratiya Tetra Oktaviani Thani, Shira Tiur Merry Bunga Silalahi, Tiur Merry Bunga Tukino, Tukino Umiati, Titik vallerin, anggie Wiarta, Iqra Widia Sri Ardias Wijatiningsih, Testiana Deni WIJAYA WIJAYA, WIJAYA Wijayatiningsih, Testina Deni Willy, Willy Winar, Sri Wiwik Handayani Yanti Budiasih, Yanti Yapari, Denny Yonanda, Ahmad Yulian, Aji Muhammad Yulius Rief Alkhaly Yusnidar Yusnidar Yusrizal Yusrizal Zahra, Laila Thursina Zailani Zailani Zainal Abidin Zainuddin, Zulfa Zebua, Oswald Motani Zohri Hamdani, Zohri Zulfakri Zulfikar Zulfikar Zulfikar, Gilang Zulkarnain Nasution