Analysis of Cash Internal Control System Application in Paripurna Masjid of Pekanbaru

Abstract

The background of this study is to realize the vision of Pekanbaru city as a civilized metropolitan city so it is necessary to establish a Paripurna Masjid as the spearhead of religious and community life development. Sources of funding in fostering and managing the Paripurna Mosque (Masjid) can be taken from Riau Province Regional Revenue and Expenditure Budget and Pekanbaru Revenue and Expenditure Budget.

Sources of Paripurna Mosque (Masjid) financing are far greater than other Mosques (Masjid) due to funding from several sources namely government budgets, donations, and managed businesses, so it creates a higher complexity. Therefore, the internal control system in financial management especially cash in and out at the Paripurna Mosque (Masjid) becomes a crucial point in the mosque's (Masjid’s) financial reporting system which is transparent and accountable.

The Method of this study is a qualitative research using a case study strategy in analyzing and applying it.

The result of this study shows that the internal cash control system in Pekanbaru Paripurna Masjid program is still inadequate. There has been a change in mechanism and focus in Paripurna mosque program. Paripurna mosque funding mechanism is no longer for 3 activities namely imarah, ri'ayah and idarah as contained in regional regulation No. 2 of 2016 but now it is only for idarah activity. The disbursement system through SPM is made by the finance department based on a database because there is no direct monitoring on idarah activity in mosque (Masjid).

Keywords: Internal control system, cash, mosque, Paripurna Mosque

DOI: 10.7176/RJFA/11-4-02

Publication date: February 29^th 2020