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.


Agoes, S. 2012. Auditing: Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik. Jakarta: Salemba Empat.

American Institute of Certified Public Accountants [AICPA]. 1994. American Institute of Certified Public Accountants [AICPA] Professional standards. New York, NY, US: AICPA.

Association of Certified Fraud Examiners (ACFE). 2018. Report to the nations on occupational fraud & abuse: 2018 global fraud study. Retrieved from https://www.acfe.com/rttn2018 /docs/2018-report-to-the-nations.pdf.

Basri, H., A. K. S. Nabiha, and M. S. A. Majid. 2016. Accounting and Accountability in Religious Organi-zations : An Islamic Contemporary Scholars ’ Perspective. 18 (2), 207–230.

Bongani, N. 2013. Application of Internal Controls in NGOs : Evidence from Zimbabwe. 1(2), 39–47.

Braun, V., and V. Clarke. 2006. Using Thematic Analysis in Psychology. Qualitative Research in Psychology, 3(2), 77–101.

Bryman, A. 2016. Social Research Methods (5th ed.). United Kingdom: Oxford University Press.

COSO. 2013. Committee of Sponsoring Organizations of the Treadway Commission. Framework & The 2013 SOX Compliance. 1–74.

Doyle, J., T. Street, and S. Mcvay. 2006. Determinants Of Weaknesses In Internal Control Over Financial Reporting And The Implications For Earnings Quality. In Internal Control over Financial Reporting. Journal of Accounting and Economics, 44 (1), 193–223.

Ebrahim, A. 2003. Accountability in practice: Mechanisms for NGOs. World Development.

Ebrahim, A. 2005. Accountability myopia: Losing Sight of Organizational learning. Nonprofit and Voluntary Sector Quarterly.

Fahmi, R. A. 2018. Enhancing the Economic Role of the Mosque through Empowerment a Case Study in Yogyakarta City.

Gentles, S. J. et al. 2015. Sampling In Qualitative Research: Insights From An Overview Of The Methods Literature. Qualitative Report, 20 (11), 1772–1789.

Greenlee, J. et al. 2007. Nonprofit and Voluntary Sector Quarterly Deterrents. (August 2014).

Guest, G., A. Bunce, and L. Johnson. 2006. How Many Interviews Are Enough?: An Experiment with Data Saturation and Variability. Field Methods, 18 (1), 59–82.

Hall, B. H. 2002. The Financing of Research and Development. (January).

Haque, M. S. 2000. Significance Of Accountability Under The New Approach To Public Governance. International Review of Administrative Sciences, 66(4), 599–617.

Horton, J., R. Macve, and G. Sruyven. 2004. Qualitative Research; Experiences In Using Semi-Structured Inverviews”,in Humprey, C and Lee, B.H.K.(Eds). In The Real Life Guide to Accounting Research: A Behind the Scenes View of Using Qualitative Research Methods (339–357). Amsterdam: Elsevier.

Jacobs, K. 2000. Evaluating accountability : finding a place for the Treaty of Waitangi in the New Zealand public sector. 13(3), 360–380.

Kamaruddin and N. Ramli. 2017. A Case Study of Internal Control Practices in Islamic Non-Profit Organisations in. (November).

Kummer, T., K. Singh, and P. Best. 2014. The Effect of Fraud on Risk Management in Not-for-Profit Organizations. 12(1), 641–655.

Lam, L. 2020. Woman Gets Jail For Embezzling S$38,000 From Mosque Over More Than 2 Years. Retrieved from https://www.channelnewsasia.com/news/singapore/woman-gets-jail-for-embezzling-s-38-000-from-mosque-over-more-12242818

Masrek, M. N. et al. 2014. Internal Financial Controls Practices of District Mosques in Central Region of Malaysia. 5 (3), 3–6.

McKeever, B. 2018. The Nonprofit Sector in Brief 2018. Retrieved August 20, 2020, from https://nccs.urban.org/publication/nonprofit-sector-brief-2018#the-nonprofit-sector-in-brief-2018-public-charites-giving-and-volunteering

Mintzberg, H. 1989. The Manager’s Job : The Classical View Says That The Manager Organizes. 12–20.

Mohamed Adil, M. A. et al. 2013. Financial Management Practices of Mosques in Malaysia. 3(1), 23–30.

Mohamed, I. S. et al. 2014. Mosque Fund Management: Issues on Accountability and Internal Controls. Procedia - Social and Behavioral Sciences.

Mohamed Ibrahim, S. H. 2000. The need for Islamic accounting: perceptions of its objectives and characteristics by Malaysian Muslim accountants and accounting academics.

Morehead, W. A. 2007. Internal Control and Governance in Non-Governmental Organizations Designed to Provide Accountability and Deter, Prevent and Detect Fraud and Corruption. The University of Southern Mississippi.

mstar.com. 2016. SPRM Buka 35 Kertas Siasatan Penyelewengan Karpet Masjid, Surau. Retrieved March 10, 2020, from https://www.mstar.com.my/lokal/semasa/2016/10/27/sprm-penyelewengan-karpet

Mulgan, R. 2000. ‘Accountability’: an Ever-Expanding Concept? Public Administration Journal, 78 (3), 555–573.

Napier, C. 2007. Other cultures, other accountings.pdf. 44 (0), 9–11.

Padmasari, S. E. 2018. Terlibat Kasus Korupsi Dana Hibah, Ketua Yayasan Masjid Agung Palopo Ditahan. Retrieved March 10, 2020, from


Pratama, D. B. 2019. Tersangka Pungli Dana Rekonstruksi Masjid NTB Dijerat Pasal Berlapis. Retrieved from


Rachman, D. A. 2019. KPK Supervisi Kasus Dugaan Korupsi Pembangunan Masjid Agung Melawi. Retrieved from https://nasional.kompas.com/read/2019/07/25/13442551/kpk-supervisi-kasus-dugaan-korupsi-pembangunan-masjid-agung-melawi%0D

Said, J. et al. 2013. Financial Management Practices in Religious Organizations : An Empirical Evidence of Mosque in Malaysia. 6(7), 111–119.

Scapens, R. 2004. Doing Case Study Research.

Seyam, Y. et al. 2018. An Overview of Fraud in Nonprofit Organizations and the Appropriate Approach to Prevent It. 1(2).

Shank, G. 2002. Qualitative Research: A Personal Skills Approach. Merril Prentice Hall, Upper Saddle River.

Shim, K. J. 2011. Internal Control and Fraud Detection. Global Professional Publishing Limited.

Starks, H., S. B. Trinidad. 2007. Choose Your Method: A Comparison Of Phenomenology, Discourse Analysis, And Grounded Theory. Qualitative Health Research, 17 (10), 1372–1380.

Sulaiman, M. 2007. The Internal Control Procedures of Mosques in Malaysia. Revista Universo Contabil, 3, 101–115.

Tarigan, N. E., and B. W. Saputra. 2013. Peran Internal Auditor terhadap Efektifitas Pengendalian: Internal Process Credit Granting and Collection. Finance and Accounting Journal, 2 (1), 68–89.