Kajian Akuntansi
Volume 23, No. 2, 2022

The Role of Internal Audit in Risk Management in Bandung Amil Zakat Institutios (LAZ) in The Era of Covid-19 Pandemic

Mey Maemunah (Universitas Islam Bandung)
Nopi Hernawati (Universitas Islam Bandung)
Ririn Sri Kuntorini (Universitas Islam Bandung)
Heliana Heliana (Universitas Islam Bandung)

Article Info

Publish Date
18 Sep 2022

Abstract

Abstract. This study aims to analyze the role of internal audit in risk management in the amil zakat institution (LAZ) in the city of Bandung. This study uses descriptive analysis with data collection techniques using primary data obtained from observations, interviews and documentation from related parties. The results of the analysis prove that the amil zakat institution in Bandung has used an online-based collection system and has implemented risk managements well. The internal audit of LAZ has understood and applied the five stages of management phases, namely context formation, risk identification, risk measurement, risk evaluation and risk treatment. Thus, it can be concluded that the role of internal audit in risk management in LAZ Bandung is quite good.

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Journal Info
Kajian Akuntansi
Website

Abbrev

kajian_akuntansi

Publisher

Universitas Islam Bandung

Subject

Economics, Econometrics & Finance

Description

Kajian Akuntansi Universitas Islam Bandung terbit dua kali dalam setahun, mempublikasikan tulisan-tulisan dalam bidang akuntansi dan keuangan yang memiliki kontribusi signifikan terhadap perkembangan ilmu pengetahuan, pemikiran, profesi dan praktik akuntansi di Indonesia, khususnya dan dunia pada ...