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Abstract

Internal controls are necessary tools to help organizations attain their organizational goals. Lack of these controls in any type of organizations could lead to fraudulent activities, which consequently may hamper the achievement of organizational goals. This study aims to investigate the internal control practices in two Indonesian mosques; Mosque A and Mosque B. The study employed the Committee of Sponsoring Organization (COSO 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings revealed that the two selected mosques, Mosque A and Mosque B, have the five internal control practices in place. These include control environment, risk assessment, control activities, information and communication, and monitoring activities. This study concludes that internal control practices are a necessary process to support the accountability of the mosque. The results may be used as a potential reference for improving internal control practices in the Indonesian mosques.

Bahasa Abstract

Pengendalian internal merupakan alat yang diperlukan oleh organisasi untuk membantu dalam mencapai tujuannya. Kurangnya pengendalian dapat menyebabkan terjadinya aktivitas kecurangan yang dapat menghambat tercapainya tujuan organisasi. Oleh karena itu, penelitian ini bertujuan untuk mengetahui bagaimana praktik pengendalian internal yang dilakukan oleh masjid di Indonesia. Dua masjid dipilih untuk tujuan penelitian ini, yaitu Masjid A dan Masjid B. Penelitian ini menggunakan kerangka pengendalian internal dari Committee of Sponsoring Organization (COSO, 2013) sebagai acuan untuk meneliti praktik pengendalian internal di kedua masjid tersebut. Pengumpulan data dilakukan melalui wawancara dan tinjauan dokumen yang relevan. Hasil dari penelitian ini mengungkapkan bahwa dua masjid terpilih; Masjid A dan B, memiliki lima mekanisme praktik pengendalian internal. Mekanisme tersebut meliputi lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, dan kegiatan pemantauan. Selain itu, penelitian ini juga menyimpulkan bahwa praktik pengendalian internal merupakan proses yang diperlukan untuk mendukung akuntabilitas masjid. Hasil dari penelitian ini dapat digunakan sebagai referensi yang potensial untuk memperbaiki praktik pengendalian internal pada masjid di Indonesia.

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