Rayna, Kartika Examining the Accountability and Internal Control of Mosque’s Financial Management Pratices in Padang. In: International Conference on ASEAN (IC-ASEAN) 2019. (Submitted)
This is the latest version of this item.
![[img]](http://repo.unand.ac.id/style/images/fileicons/text.png) |
Text
Examining the Accountability and Internal Control of Mosque.pdf - Submitted Version Download (597kB) |
Abstract
The appearance of charity box theft phenomenon in mosque nowadays is one of the proof of how mosque is still lack of accountability and internal control. The high level of trust among the congregations to management of mosque without any good system on financial management may lead it become vulnerable to fraud and abuse. This study aims at examining the accountability and internal control on financial management practices of 5 big mosques in Padang. Depth interviews were conducted and supported by Terry Lewis modified instrument to assess the level of accountability and internal control of each mosque. The results of the study indicate that the best accountability and internal control on financial management practices are carried out by Taqwa Muhammadiyah mosque and the lowest is shown by Baitul Hadi Mosque. Meanwhile Raya Andalas Mosque, Sahara Mosque, and Baiturrahmah Mosque are in the medium level. The good accountability on financial management practices of mosque can be seen from some sections of assessment, they are Planning & Budgeting, Financial Reporting, Basic Accounting, Grant (Waqf) Management, and Staffing practices and the good internal control on financial management can be seen from physical custody, segregation of duties, and recording transaction practices.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi > Akuntasi |
| Depositing User: | Rayna Kartika |
| Date Deposited: | 22 Jul 2020 03:59 |
| Last Modified: | 22 Jul 2020 03:59 |
| URI: | http://repo.unand.ac.id/id/eprint/32995 |
Available Versions of this Item
-
Examining the Accountability and Internal Control of Mosque’s Financial Management Pratices in Padang. (deposited 22 Jul 2020 03:59)
- Examining the Accountability and Internal Control of Mosque’s Financial Management Pratices in Padang. (deposited 22 Jul 2020 03:59) [Currently Displayed]
Actions (login required)
 |
View Item |
