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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) STRATEGIC Falah : Jurnal Ekonomi Syariah Jurnal ASET (Akuntansi Riset) Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Ilmiah Wahana Akuntansi Jurnal Ekonomi & Keuangan Islam JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Ihtifaz: Journal of Islamic Economics, Finance, and Banking Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Eksakta : Berkala Ilmiah Bidang MIPA Journal of Environmental Science and Sustainable Development Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies IIJSE
Silvino Violita, Evony
Department Of Accounting And Finance, Faculty Of Economics And Business, Indonesia University, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Materials Science & Nanotechnology Mathematics Mechanical Engineering Neuroscience Social Sciences

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Analysis of The Implementation of Transparency and Accountability in Zakat, Infaq, and Alms Institutions (Case Study of Baitul Maal Xyz Foundation) Hafidz Ridho Ansori; Evony Silvino Violita
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51318

Abstract

This research focuses on the implementation of transparency and accountability principles in the management of zakat, infak, and sedekah (ZIS) funds by Yayasan Baitul Maal XYZ (YBM XYZ). The primary challenge faced by zakat management institutions is ensuring the trustworthy management of funds in compliance with shariah principles, as expected by the community. The objective of this study is to evaluate the extent to which YBM XYZ has implemented transparency and accountability principles in the management of ZIS funds in 2023. The research employs a case study method with a qualitative approach. Data collection was conducted through semi-structured interviews with YBM XYZ’s internal stakeholders and document analysis, including annual financial reports and program reports. The findings reveal that YBM XYZ has successfully met most of the indicators for transparency and all indicators for accountability. In the transparency aspect, the institution met 15 out of 17 evaluated indicators. Two indicators that were not fulfilled pertain to the quality of financial reporting, specifically the use of an integrated financial information system such as SIMBA (Sistem Informasi dan Manajemen BAZNAS), and the lack of ISO certification as part of the organization’s governance. Despite these limitations, YBM XYZ regularly publishes financial reports through various media and provides accessible information for stakeholders. On the accountability aspect, YBM XYZ successfully met all defined indicators. The operational efficiency of using only 10% of the collected funds for operational costs (lower than the national standard of 12.5%) reflects the organization’s commitment to economical and responsible management.
Evaluation of Internal Control and Diagnostic Control System in Sales at PT ABC Evanggelia Anugerah Tri Putri; Evony Silvino Violita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9417

Abstract

This study aims to evaluate the effectiveness of internal control and the Diagnostic Control System (DCS) at PT ABC. This multinational personal care company experienced sales fraud in the form of channel stuffing during the fiscal year (FY) 2024. Using a case study approach and data triangulation through observation, secondary document analysis, and interviews with four key informants, this study analyzes weaknesses in internal control based on the COSO (2013) framework, Simons’ (2000) DCS, and the Fraud Triangle Theory. The findings indicate that all components of internal control were ineffective. The DCS was also misaligned with corporate strategy, as performance indicators focused primarily on sales volume and incentive schemes encouraged dysfunctional behavior. The combination of target pressure, weak controls, and cultural rationalization explains the occurrence of fraud in accordance with the Fraud Triangle Theory. This study concludes that the fraud at PT ABC resulted from weak internal controls that created opportunities for misconduct, as well as an ineffective DCS that created pressure and rationalized such behavior. The recommendations include strengthening the monitoring function by appointing a fully accountable local director rather than a nominal representative, redesigning KPIs and incentive schemes based on historical sell-out data to end consumers, and fostering an integrity-driven organizational culture to prevent recurring fraud.
Co-Authors Abdul Malik Fajri Abdullah, Wasilah Afifa Nurhanifah Afnita Roza Agus Maulana Arief Nugroho Arief Nugroho Dewi, Miranti Kartika Evanggelia Anugerah Tri Putri Gusrianti, Gusrianti Gustining Handarbeni Hafidz Ridho Ansori Hurian Kamela Ibrahim, Maulana Malik Khansa, Yarsita Salsabila Al Kolbiana, Aini Mohamad Taufiq Muhammad Reza Muhammad Reza Mustafa Edwin Nasution Nirmalasari Dwi Cahyaningrum Octaffiani, Desprina Raniri, Rumi Reviandi Ramadhan Sherly Aktivani Siswantoro, Dodik Sri Nurhayati Syahroza, Akhmad