Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat

Abstract

The aim of this research is to evaluate the internal control system of management practices of zakat institution (LAZ) in Semarang in term of their accountability. The research method used is multiple case study through descriptive qualitative approach. The result indicates that most zakat institutions have weak and simple procedures in accepting and distributing zakat. Moreover, there are also other weaknesses in internal control, in term of separation of accounting function, position rotation, and also the availability of specific accounting division and internal auditor.

Keywords

• sistem pengendalian internal
• akuntabilitas
• lembaga amil zakat