Analisis Sistem Pengendalian Internal dalam Pembiayaan Bai’ Taqsith Pada Koperasi Konsumen Syariah Arrahmah

Abstrak

This study aimed to determine the application of internal control in bai' taqsith financing at Arrahmah Sharia Consumer Cooperative using COSO standards. This research was conducted using qualitative approach. Primary data was gathered by conducting interview, while secondary data was obtained by documenting, some written information. The results showed that the internal control system implemented by the Arrahmah Sharia Consumer Cooperative was quite good and in accordance with the components of internal control according to COSO. The internal control environment is created through integrity and ethical values for all employees and management. There is an organizational structure, to some extent management participate in cooperative operational activities, policies related to human resources existed. The existence of a financing risk mitigation policy can be traced. Control activities take place quite well. Information, communication and monitoring have also been implemented by this cooperative. There are some weaknesses that occur, namely the duplication of functions in the marketing and financing analysis sections, fraud that is still identified, and the lack of an integrated financing information system.