FEBRIANTI, ASIA (2022) MENGUNGKAP MAKNA PENGENDALIAN INTERN PENGHIMPUNAN DANA ZAKAT INFAQ SHODAQOH PADA PANTI ASUHAN HARAPAN REMAJA DI JAKARTA TIMUR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengungkap makna pengendalian intern dan mengetahui bagaimana penghimpunan dan pendistribusian dana zakat,infaq dan shodaqoh di Panti Asuhan Harapan Remaja Jakarta Timur, khususnya pada masa pandemi Covid – 19 apakah penerimaan zakat, infaq dan shodaqoh di Panti Asuhan Harapan Remaja mengalami penurunan atau kenaikan. Penelitian ini adalah penelitian dengan pendekatan kualitatif dan strategi yang digunakan studi fenomonologi. Sumber data dari penelitian ini didapatkan dari hasil wawancara dengan informan di Panti Asuhan serta dengan observasi langsung kepada objek penelitian, dan juga pengumpulan data melalui studi pustaka dan browsing internet. Teknik analisis data yang digunakan peneliti adalah dengan menyusun hasil wawancara, menganalisis data lebih detail, lalu dilakukan pengolahan data secara lebih mendalam untuk mengungkap makna pengendalian intern. Hasil penelitian ini yaitu makna pengendalian intern bagi informan yaitu akuntabilitas vertikal Prinsip yang diterapkan pada akuntabilitas vertikal yaitu prinsip amanah, sedangkan akuntabilitas horizontal prinsip yang diterapkan yaitu profesional dan transparan. Penghimpunan dan pendistribusian dana zakat, infaq dan shodaqoh di Panti Asuhan Harapan Remaja berjalan dengan baik dan maksimal, tetapi pada masa Pandmi Covid -19 penerimaan di Panti Asuhan Harapan Remaja mengalami penuruanan sedangkan pengeluaranya lebih besar daripada penerimaan tersebut. Panti Asuhan Harapan Remaja tidak pernah mengalami kekurangan dana dikarenakan sudah menyiapkan cadangan dana. Dana zakat infaq dan shodaqoh disalurkan untuk bantuan pendidikan anak yatim piatu, yatim,piatu ataupun dari keluarga tidak mampu. Serta untuk membiayai program-program Panti Asuhan Harapan Remaja. This study aims to reveal the meaning of internal control and find out how the collection and distribution of zakat, infaq and shodaqoh funds at the Harapan Youth Orphanage in East Jakarta, especially during the Covid-19 pandemic, whether the receipt of zakat, infaq and shodaqoh at the Harapan Youth Orphanage decreased or increase. This research is a research with a qualitative approach and the strategy used is a phenomenological study. Sources of data from this study were obtained from interviews with informants at the Orphanage as well as by direct observation of the object of research, as well as data collection through library research and internet browsing. The data analysis technique used by the researcher is compiling the results of interviews, analyzing more detailed data, then processing the data in more depth to reveal internal control. The results of this study are the meaning of internal control for informants, namely vertical accountability. The principle applied to vertical accountability is the principle of trust, while the horizontal accountability principle applied is professional and transparent. The collection and distribution of zakat, infaq and shodaqoh funds at the Harapan Youth Orphanage went well and maximally, but during the Covid-19 pandemic, the receipts at the Harapan Youth Orphanage decreased while the expenditure was greater than the revenue. The Harapan Youth Orphanage has never experienced a lack of funds because it has prepared a reserve fund. Zakat infaq and shodaqoh funds are distributed for educational assistance for orphans, orphans, orphans or from poor families. As well as to finance the Youth Hope Orphanage programs.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | ASIA FEBRIANTI | ||||||||
| Date Deposited: | 09 Nov 2022 07:27 | ||||||||
| Last Modified: | 09 Nov 2022 07:27 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8823 |
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