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Roekhudin, Roekhudin
Universitas Brawijaya
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Committee of Sponsoring Organization of the Treadway Commission (COSO) Framework as a Control Framework Construction Internal Sharia Based Djasuli, Mohamad; Triyuwono, Iwan; Purwanti, Lilik; Roekhudin, Roekhudin
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4386

Abstract

COSO internal control Framework is an operational activity that is widely used for more effective and efficient performance. The purpose of this study is to analyze internal control based on the COSO Framework concept and the concept of Islamic sharia and a comparison between the two. The method used in this research is descriptive qualitative with a database of phenomena and the substance of the meaning of the phenomenon. The findings in this study that the COSO Framework as an internal control system that is proven to be effective and can uncover various cases of violations that occur in the world, both at the organizational and government scale. In principle the COSO Framework 's internal control concept based on the principle of distrust of the organizational hierarchy (management, board of directors, employees, shareholders) . On the other hand, the concept of internal control based on the concept of Islamic sharia is based on aspects of one's spirituality and religiosity (tawhid and taqwa). The concept of Islamic internal control is not based on fear of rule of law, control, people should have faith that everything they do is supervised by God and will be accounted for in life after life with inner awareness. Comparison of the concept of internal control between COSO Framework and Islam in principle are not contradictory, but the concept of Islamic internal control is complementary and fills the empty space in the COSO internal control concept. Tawhid and Taqwa are the first foundations of the COSO Framework which will have a major impact on the successful implementation of the COSO Framework within the organization or institution to prevent everyone in every element in the organization and institution from doing bad or wrong things.
Co-Authors - Rosidi . Rosidi Abjan, Gustamin Achmad Iqbal Aiman, Rahmat Alfonsus Jantong Ali Djamhuri Alif Ilham Akbar Fatriansyah Annisa Rizkaninghadi Imansari Ardy Fariyansyah Arum Prastiwi Aruperes, Christicia Risa Aspiaty A. Samiun Astri Dyastiarini Aulia Fuad Rahman Bambang Hariadi Banu Witono Bhagaskara, Muhammad Razan Adinsa Cok Istri Ratna Sari Dewi Devy Pusposari Diyah Cipta Sari Diyah Cipta Sari Sari Eko Ganis Sukoharsono Endang Mardiati Erwin Saraswati Fadya, Zayana Fardana, Muhammad Farhan Aufa Fibriyani Nur Khairin gerrits, Tien Vanenssia Wehelmina Gugus Irianto Hamdani, Ujang Hariadi , Bambang Hariadi, Bambang Hariadi, Bambang - I Wayan Yeremia Natawibawa Ifana Grace Yolanda Nadeak Imam Subekti Irianto , Gugus Ismi Farida Siregar Isnurratna Sigita Hasanah Iwan Triyuwono Jaya, Sandy Mahendra Joasenita Hornay Kartika Septiary Pratiwi Musa Kharisma Yuanita Mahanani Lilik Purwanti Lucy Sri Musmini Made Sudarma Made Sudarma Magdalena Magdalena Malik, Ratna Raissa Martadinata, Sudrajat Mas Nur Mukmin Mohamad Djasuli, Mohamad Muhammad Rusydi Aziz Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Natawibawa, I Wayan Yeremia Nining Ika Wahyuni Nurkholis * Nurkholis Hamidi Pradnyaparamitha, Sasanti Purweni Widhianningrum R.A. Widyanti Diah Lestari Rachmawati, Ayu Ratna Raissa Malik Reni Surmayanti Rochman, Yusuf Fatkhur Samhadi Saraswati, Erwin - Sari Atmini Sutrisno T Sutrisno T Syah, Sultan - Syaiful Iqbal Tianingrum, Putri Andriany Agus Unti Ludigdo Wiratmoko, Ambrosius Oki Tri Wuryan Andayani Yeney Widya Prihaningtias Yeney Widya Prihatiningtias Yesica Agustina Susanti Zaki Baridwan Zalfaa', Vina