Model Pengendalian Internal Pesantren
نویسندگان
چکیده
This research aims to produce a model of internal control at Pesantren as an educational institution that upholds the values Islamic culture and traditions. In managing its organization, each entity has same potential correct fraud. One supports expected be able prevent fraud become effective means achieve goals is control. The qualitative researchis conducted with strategy grounded theory Pondok Salafiyah Syafi’iyah Sukorejo. results this study found unique element value spirituality underlies all activities. These elements are categorized following, namely 1) categories beliefs attitudes consisting iman, akhlak, amanah, spiritual connection barokah, 2) practice niat, khidmah, musyawarah istikharah, 3) management Pengasuh Pesantren, centralization salaf-khalaf, 4) pesantren heritage ibadah, wirid, hizib istiqamah. fortress for in carrying out activities, named Spiritual-based Internal Control
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ژورنال
عنوان ژورنال: Jurnal Akuntansi dan Pajak
سال: 2021
ISSN: ['1412-629X', '2579-3055']
DOI: https://doi.org/10.29040/jap.v21i02.1319