SAMROTUL FUADAH, - (2018) ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERN PENGELOLAAN DANA ZAKAT PADA BADAN AMIL ZAKAT NASIONAL KOTA BANDUNG. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mendeskripsikan bagaimana efektivitas sistem pengendalian intern pengelolaan dana zakat pada Badan Amil Zakat Nasional (BAZNAS) Kota Bandung. Penelitian ini dilakukan dengan metode deskriptif kualitatif. Teknik pegumpulan data yang digunakan dalam penelitian ini adalah wawancara, observasi, studi dokumentasi, dan studi literatur. Populasi dalam penelitian ini adalah seluruh amil zakat BAZNAS Kota Bandung. Sampel yang digunakan dalam penelitian ini menggunakan nonprobability sampling dengan purpose sampling sebanyak 6 orang informan. Untuk analisis data dilakukan analisis deskriptif kualitatif. Teknik pengujian kredibilitas data yang digunakan adalah triangulasi teknik dan triangulasi sumber. Penelitian ini menganalisis sistem pengendalian intern sesuai dengan komponen sistem pengendalian intern menurut COSO (Comitee of Sponsoring Organization of Threadway Comission) yang terdiri dari lingkungan pengendalian, manajemen penaksiran risiko, aktivitas pengendalian, informasi dan komunikasi, dan pengawasan. Hasil penelitian menunjukkan bahwa sistem pengendalian intern pengelolaan dana zakat yang ada pada BAZNAS Kota Bandung secara keseluruhan sistem pengendalian sudah berjalan cukup efektif. ---This research aimed to describe the effectiveness of internal control system of zakat fund management on Badan Amil Zakat Nasional (BAZNAS) of Bandung city. This reseacrch was conducted with methods of qualitative descritive. Data was collected by observation, interviews, documentation study and the study of literature. The population in this research is the entire amil zakat BAZNAS Bandung. The sample used in this research used a nonprobability sampling with the purpose sampling as much as 6 people informant. Data analisys conducted a descriptive qualitative analysis. The technique of testing the credibility of data used is the triangulation technique and sources. This research analyzes the system of internal control in accordance with the internal control system compnent according to the COSO (Comitee of Sponsoring Organization of Treadway Commission) that consists of control environment, risk assessment, management control activities, information and communication, and monitoring. The result showed that the internal control system the fund management of zakat has been fairly.
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil : S PEA SAM a-2018 Pembimbing I : Nugraha II : Alfira Sofia NIM : 1307228 |
| Uncontrolled Keywords: | Efektivitas, Sistem Pengendalian Intern |
| Subjects: | H Social Sciences > HB Economic Theory L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | DAM staf |
| Date Deposited: | 22 Feb 2019 08:12 |
| Last Modified: | 22 Feb 2019 08:12 |
| URI: | http://repository.upi.edu/id/eprint/33893 |
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