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Internal control practices of mosques in Java, Indonesia

Nining, Islamiyah and Siraj, Siti Alawiah and Osman@Hussin, Ahmad Zamri (2020) Internal control practices of mosques in Java, Indonesia. Jurnal Akuntasi dan Keuangan Indonesia, 17 (1). pp. 84-101. ISSN 1829-8494 E-ISSN 2406-9701

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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.

Item Type: Article (Journal)
Additional Information: 3618/91845
Uncontrolled Keywords: internal control practices, fraudulent activities, mosques, accountability
Subjects: BPH Islamic Economics
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences
Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Siti Alawiah Siraj
Date Deposited: 01 Sep 2021 09:50
Last Modified: 01 Sep 2021 09:51
URI: http://irep.iium.edu.my/id/eprint/91845

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