The ANALYSIS OF INTERNAL CONTROL SYSTEM IN NU-CARE LAZISNU TULUNGAGUNG

Internal Control System

Authors

  • Afita Salsabila UIN SAYYID ALI RAHMATULLAH TULUNGAGUNG
  • Muhammad Ibnu Mubarok Universitas Sayyid Ali Rahmatullah, Tulungagung
  • Recky Hanifah Universitas Sayyid Ali Rahmatullah, Tulungagung
  • Hana Ma’rifatul Afifah Universitas Sayyid Ali Rahmatullah, Tulungagung

DOI:

https://doi.org/10.37385/raj.v2i3.580

Keywords:

Internal Control, Lazisnu, COSO Component

Abstract

This study aims to describe how the implementation of the Internal Control System based on the five COSO components at Nu-Care Lazisnu Tulungagung. The type of research used in this research is qualitative research using descriptive method. This study uses primary data obtained through direct interviews with the Head of Nu-Care Lazisnu Tulungagung. The data analysis technique was carried out by collecting all information and then analyzing, describing the research results and drawing conclusions and then providing suggestions and input. The object of this research is Nu-Care Lazisnu Tulungagung. The results of this study indicate that the implementation of the Nu-Care Lazisnu Tulungagung internal control system has been running quite well and is in accordance with the components of the internal control system issued by the Committee of Sponsoring Organizations (COSO), but there are still some weaknesses such as giving 100% trust to the treasurer. in managing finances so that they can potentially be misused, next is the absence of professionals in the field of auditing to oversee all financial activities which currently only the treasurer takes care of them.

 

Keywords: Internal Control, Lazisnu, COSO Component

 

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Published

2022-06-17