Model Pengendalian Internal Pesantren

JURNAL AKUNTANSI DAN PAJAK

View Publication Info
 
 
Field Value
 
Title Model Pengendalian Internal Pesantren
 
Creator Mujib, Abd.
Wardayati, Siti Maria
Miqdad, Muhammad
 
Subject Fraud and Prevention, Internal Control, Pondok Pesantren, Spirituality
Internal Control
 
Description This research aims to produce a model of internal control at Pesantren as an educational institution that upholds the values of Islamic culture and traditions. In managing its organization, each entity has the same potential to correct fraud. One of supports expected to be able to prevent fraud and become an effective means to achieve goals is the internal control. The qualitative researchis conducted with a strategy grounded theory at Pondok Pesantren Salafiyah Syafi’iyah Sukorejo. The results of this study found that the unique element of Pesantren is the value of spirituality that underlies all activities. These elements of spirituality are categorized as the following, namely 1) the categories of beliefs and attitudes consisting of iman, akhlak, amanah, spiritual connection and barokah, 2) practice consisting of niat, khidmah, musyawarah and istikharah, 3) management consisting of Pengasuh Pesantren, centralization and salaf-khalaf, and 4) pesantren heritage consisting of ibadah, wirid, hizib and istiqamah. These spiritual elements become effective fortress for pesantren in carrying out all its activities, and are named Spiritual-based Internal Control
 
Publisher ITB AAS INDONESIA
 
Contributor Jember University
 
Date 2021-01-18
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1319
10.29040/jap.v21i02.1319
 
Source Jurnal Akuntansi dan Pajak; Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1319/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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