Akuntansi Syariah : Studi Implementatif Konsep Amanah Dalam Pengendalian Internal Laporan Keuangan Masjid

Abstract

The mosque is a non-profit organization that was more established with the aim of the public interest, of course demanded must be able to produce financial information that has accurate transparency. Of course, in generating strong transparency, internal control over the mosque's financial management is needed. The purpose of this study was to determine and study the implementation of the concept of trust in the internal control of the mosque's financial statements. The research method used is descriptive qualitative. The results of the study explained that the financial administration of the al-aqsa mosque was carried out with an attitude of transparency to the worshipers, so that the mosque management was able to manage and manage the mosque's financial funds and gain full trust from the people. The money that goes in and out is always recorded regularly and neatly and is reported periodically. The internal control process at the al-aqsa mosque is still a simple process. that every routine and non-routine process of receiving and disbursing the process is always carried out by holding a meeting before disbursing the mosque funds.