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All Journal Syi`ar : Jurnal Ilmu Komunikasi, Penyuluhan dan Bimbingan Masyarakat Islam Wisanggeni : Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Jurnal Teknologi dan Sains Modern Deiksis: Jurnal Pendidikan Bahasa dan Sastra Indonesia
Alya
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Indonesian Journal of Applied Accounting and Finance

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Analisis Sistem Pengendalian Internal dalam Pembiayaan Bai’ Taqsith Pada Koperasi Konsumen Syariah Arrahmah Alya; Andriani
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.1475

Abstract

This study aimed to determine the application of internal control in bai’ taqsith financing at Arrahmah Sharia Consumer Cooperative using COSO standards. This research was conducted using qualitative approach. Primary data was gathered by conducting interview, while secondary data was obtained by documenting some written information. The results showed that the internal control system implemented by the Arrahmah Sharia Consumer Cooperative was quite good and in accordance with the components of internal control according to COSO. The internal control environment is created through integrity and ethical values for all employees and management. There are organizational structure, policies related to human resources and financing risk mitigation. Control activities take place quite well. Information, communication, and monitoring have also been implemented by this cooperative. However, there are still some weaknesses, namely the existence of duplicate functions in the marketing and financing analysis sections, the absence of an integrated financing information system, and the potential for fraud
Co-Authors Ade Rizki Ronaldo Amalia, Nadra Amayati, Vivi Andika Mayansara Andriani Anisa Asari Dewi Audrey Sabrina Ferdi Jumansyah Putra Muhamad Adnan Nashrullah Nova Aini Rani Hartati Simanjuntak Rani Ristia Lanvi Rifda Fahira Septa Aryanika Setiawan, Halim SRI WULANDARI Viva El Kahfi