Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Studia Economica: Jurnal Ekonomi Islam
Lubis, Fadhila Hanum
STAIN MANDAILING NATAL
Religion Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Evaluasi Penerapan Pengendalian Internal Divisi Pemberdayaan Ekonomi Lembaga Badan Amil Zakat Nasional Menggunakan ErmCoso Framework Rahmat, Paisal; Lubis, Fadhila Hanum
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. 10 | No. 1 | 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/se.v10i1.20222

Abstract

This study aims to determine the application of internal control in the economic empowerment division at the zakat management institution using the ERM-COSO Framework. Good internal control implementation is needed to achieve good performance in an organization. The object of this research is the National Amil Zakat Agency. The research method used is descriptive qualitative method using interview instruments. The interviewees in this research are the top management division and the person in charge at the zakat management institution which is the object of research. The results of this study indicate that the National Amil Zakat Agency has implemented internal control using the ERM-COSO Framework by 68%, which means that the implementation of internal control is quite effective..
Co-Authors Paisal Rahmat