SISTEM PENGELOLAAN DAN PENGENDALIAN INTERNAL ZAKAT FITRAH MASJID AL- MA'MUR

Sholeha, Jenny Mar'atu (2023) SISTEM PENGELOLAAN DAN PENGENDALIAN INTERNAL ZAKAT FITRAH MASJID AL- MA'MUR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengungkap makna pengelolaan zakat dan pengendalian internal dalam mengelola dana zakat di masjid khususnya masjid Al – Ma’mur , Cikini. menguji dan menganalisis penerapan pengendalian internal yang telah dilakukan pengelola masjid dalam mengelola dana zakat , serta untuk mengetahui persepsi masyarakat mengenai pendistribusian dana zakat di Masjid Al – Ma’mur, Cikini. Penelitian ini menggunakan metode kualitatif dengan pendekatan etnometedologi. Yang mengungkap makna keseharian pengurus masjid dan masyarakat sekitar atas pengelolaan zakat. Sistem pengelolaan zakat yang diterapkan Masjid Al-Ma'mur Cikini dimulai dengan pemilihan pengurus, penerimaan zakat dari muzzaki, pengumpulan informasi tentang mustahiq, perhitungan pengeluaran dan pendistribusian zakat itu sendiri. Sistem pengendalian internal di masjid Al- Makmur Cikini lebih bertumpu pada sikap saling percaya dan jujur dalam bekerja, sistem pengendalian intern berjalan dengan baik. Masjid ini dibangun atas dasar keikhlasan dan saling percaya untuk memudahkan pekerjaan para pimpinan masjid dalam menyusun laporan keuangan secara terbuka. Zakat dimaknai sebagai peningkatan kemashlatan masyarakat sekitar masjid dalam rangka mengentaskan kemiskinan. Kata Kunci: Zakat, Masjid, Etnometodologi, Muzzaki, Mustahiq This study aims to reveal the meaning of zakat management and internal control in managing zakat funds in mosques, especially the Al-Ma'mur mosque, Cikini. test and analyze the application of internal control that has been carried out by mosque managers in managing zakat funds, as well as to determine public perceptions regarding the distribution of zakat funds at the Al-Ma'mur Mosque, Cikini. This study uses a qualitative method with an ethnometedological approach. Which reveals the daily meaning of the management of the mosque and the surrounding community regarding the management of zakat. The zakat management system implemented by the Al-Ma'mur Cikini Mosque begins with the election of administrators, receiving zakat from muzzaki, gathering information about mustahiq, calculating expenditure and distributing zakat itself. The internal control system at the Al-Ma’mur Cikini mosque relies more on mutual trust and honesty at work, the internal control system runs well. This mosque was built on the basis of sincerity and mutual trust to facilitate the work of mosque leaders in preparing financial reports openly. Zakat is interpreted as an increase in the welfare of the community around the mosque in the context of alleviating poverty. Keyword: Zakat, Masjid, Etnometodology, Muzzaki, Mustahiq

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Nursanita, Nursanita NIDN0308026102 nursanita1@gmail.com
Subjects:	Akuntansi > Akuntansi Syariah
Divisions:	S1 Akuntansi
Depositing User:	JENNY MAR`ATU SHOLEHA
Date Deposited:	16 Jun 2023 09:58
Last Modified:	16 Jun 2023 09:58
URI:	http://repository.stei.ac.id/id/eprint/10165

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