Article Per Year (5 Year)
p-Index From 2021 - 2026
4.617
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan EkoBis ( Ekonomi & Bisnis ) JURNAL ECONOMIA Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Jurnal Kajian Bali Jurnal Ekonomi Modernisasi Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen International Journal of Local Economic Governance Jurnal Ilmiah Administrasi Publik The International Journal of Accounting and Business Society JABE (Journal of Accounting and Business Education) Jurnal Bina Praja Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Journal of Islamic Monetary Economics and Finance International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Informatika Ekonomi Bisnis The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Akuntansi Peradaban Borobudur Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Informatika Ekonomi Bisnis ABM: International Journal of Administration, Business and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Open Access DRIVERset
Roekhudin, Roekhudin
Universitas Brawijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Social Sciences Other

Published : 60 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
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 Andriani Andriani 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 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 Imam Subekti Irianto , Gugus Ismi Farida Siregar Iwan Triyuwono Jaya, Sandy Mahendra Joasenita Hornay Kartika Septiary Pratiwi Musa Kharisma Yuanita Mahanani Kurniawati, Yeni Nurul Lilik Purwanti Lucy Sri Musmini Made Sudarma Made Sudarma Magdalena Magdalena Malik, Ratna Raissa Martadinata, Sudrajat Mas Nur Mukmin Mohamad Djasuli, Mohamad Mohamad Khoiru , Rusydi 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 Surmayanti, Reni 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 Yustina, Ni Luh Feby Millennia Zaki Baridwan Zalfaa', Vina