Ahkam: Jurnal Ilmu Syariah
Vol 15, No 2 (2015)

Implementing the Internal Control System in the Islamic Microfinance Institutions AN EXPLORATORY STUDY OF 13 BMT’S IN DEPOK CITY

Sepky Mardian (SEBI School of Islamic Economics)
Rabitha Nabila Haifa (SEBI School of Islamic Economics)

Article Info

Publish Date
20 Jul 2015

Abstract

BMT (Bayt al-Mal wa al-Tamwil) should further improve the prudential principles in giving credit to avoid things that are unintended. Therefore, it needs to improve the internal control system (ICS), so the risk of financing problems can be prevented. This study refers to the internal control system based on the COSO framework. The object of this study is 13 BMTs in Depok. The study found that the internal control system at 13 BMTs in Depok were effective. This is supported by the results of the answers to the questionnaire related to 86% effectiveness of internal controls. However, it is still found weaknesses in the lack of spontaneous checks on the use of funds by customers, incompleteness flowchart and pre-numbered documentsDOI: 10.15408/ajis.v15i2.2863

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Journal Info
Ahkam: Jurnal Ilmu Syariah
Website

Abbrev

ahkam

Publisher

Universitas Islam Negeri Syarif Hidayatullah Jakarta

Subject

Religion Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Focus and Scope FOCUS This journal focused on Islamic Studies and present developments through the publication of articles and research reports. SCOPE Ahkam specializes on islamic law, and is intended to communicate original research and current issues on the subject. This journal warmly welcomes ...