Model Pengendalian Internal Pesantren

Abd. Mujib, Siti Maria Wardayati, Muhammad Miqdad

Abstract


This research aims to produce a model of internal control at Pesantren as an educational institution that upholds the values of Islamic culture and traditions. In managing its organization, each entity has the same potential to correct fraud. One of supports expected to be able to prevent fraud and become an effective means to achieve goals is the internal control. The qualitative researchis conducted with a strategy grounded theory at Pondok Pesantren Salafiyah Syafi’iyah Sukorejo. The results of this study found that the unique element of Pesantren is the value of spirituality that underlies all activities. These elements of spirituality are categorized as the following, namely 1) the categories of beliefs and attitudes consisting of iman, akhlak, amanah, spiritual connection and barokah, 2) practice consisting of niat, khidmah, musyawarah and istikharah, 3) management consisting of Pengasuh Pesantren, centralization and salaf-khalaf, and 4) pesantren heritage consisting of ibadah, wirid, hizib and istiqamah. These spiritual elements become effective fortress for pesantren in carrying out all its activities, and are named Spiritual-based Internal Control

Keywords


Fraud and Prevention, Internal Control, Pondok Pesantren, Spirituality

Full Text:

PDF

References


Al-Qur’anul Karim.

Abdullah, Dudung. (2014). Musyawarah dalam Al-Qur’an (Suatu Kajian Tafsir Tematik). Al-Daulah. Vol. 3/No. 2/Desember 2014.

Abdullah, Muhammad. (2011). Fungsi Wirid Dan Hizib Dalam Sastra Lisan Pesantren. Metasastra , Vol. 4 No. 1, Juni 2011: 38-44.

Ajala, Emmanuel Majekodunmi. (2013). The Impact of Workplace Spirituality and Employees’ Wellbeing at the Industrial Sector: The Nigerian Experience. The African Symposium: An Online Journal Of The African Educational Research Network 3 Volume 13, No. 2, December 2013.

Ajzen, Icek. (1991). "The theory of planned behavior." Organizational Behavior and Human Decision Processes 50: 179 – 211.

Ali, Iqbal M. Aris. (2012). Memaknai Disclosure Laporan Sumber dan Penggunaan Dana Kebajikan (Qardhul Hasan) Bank Syariah. Jurnal Akuntansi Multiparadigma Volume 3 Nomor 2, Agustus 2012.

Ali, Muhammad, Raza Syed Ali, dan Puah Chin-Hong. (2015). Factors affecting intention to use Islamic personal financing in Pakistan: Evidence from the modified TRA model. MPRA Paper No. 66023, posted 11. August 2015 15:33 UTC.

Alim, Muhammad Nizarul. (2011). Akuntansi Syariah: Esensi, Konsepsi, Epistimologi, dan Metodologi. Jurnal Investasi, Vol. 7 No. 2 Desember 2011.

Al-Suwailem, Sami Ibrahim. (2000). Decision Under Uncertainty: An Islamic Perspective. Riyadh - Saudi Arabia: Al-Rajhi Banking And Investment Corp.. Sha’ban 1421 – November 2000.

Alwi, B. Marjani. (2013). Pondok Pesantren: Ciri Khas, Perkembangan, Dan Sistem Pendidikannya. Lentera Pendidikan, Vol. 16 No. 2 Desember 2013: 205-219 1.

Antonio, Muhammad Syafi’i. (2015). Bank Syariah dari Teori ke Praktik. Cet. Kedua. Jakarta: Gema Insani.

Arens, Alvin A., Randal J. Elder, dan Mark S. Beasley. (2012). Auditing and Assurance Services: An Integrated Approach. 14th Edition. New Jersey: Pearson Prentice Hall.

Arifin, Samsul & Akhmad Zaini. (2018). Dakwah Inklusif Di Kalangan Bajingan: Membedah Komitmen Bekas Bajingan Dalam Membangun Peradaban Perspektif Psikologi Sosial. Jurnal Dakwah, Vol. 19, No. 1 Tahun 2018.

Arifin, Zainal, dan Ikhsan Budi Raharjo. (2013). Pertanggungjawaban Keuangan Pondok Pesantren: Studi pada Yayasan Nazhatut Thullab. Jurnal Ilmu & Riset Akuntansi. Vol. 3. No.11.Hal.1-13

Aviana, Putu Mega Selvya. (2012). Penerapan Pengendalian Internal dalam Sistem Informasi Akuntansi Berbasis Komputer. Jurnal Ilmiah Mahasiswa Akuntansi – Vol. 1, No. 4, Juli 2012. Hal. 65.

Badarwan. (2018). Perilaku Sukarela di Pesantren: Karakter Langka di tengah Pusaran Pragmatisme SDM Lembaga Pendidikan. Shautut Tarbiyah, Ed. Ke-38 Th. XXIV, Mei 2018.

Bank Indonesia. (2018). Pedoman Akuntansi Pesantren. Cet. I. Jakarta: Departemen Ekonomi Syari’ah Bank Indonesia. Mei 2018.

Committee of Sponsoring organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. Executive Summary. May 2013. AICPA. ISBN 978-1-93735-239-4.

Creswell, John W. (2009). Research Design. Qualitative, Quantitative, and Mixed Methods Approaches. Third Eidtion. California: SAGE Publications. Terjemahan Achmad Fawaid. (2017). Research Design. Pendekatan Kualitatif, Kuantitatif, dan Mixed. Cetakan ke-6. Yogyakarta: Pustaka Pelajar.

Damis, Rahmi. (2011). Istiqāmah Dalam Perspektif Hadis. Al-Fikr Volume 14 Nomor 1 Tahun 2011.

Daniela, Petrascu, dan Tamas Attila. (2013). Internal Audit versus Internal Control and Coaching. International Economic Conference of Sibiu 2013 Post Crisis Economy: Challenges and Opportunities, IECS 2013. Procedia Economics and Finance. 6 (2013) 694 – 702.

Delanno, Galuh Fajar, dan Deviani. (2013). Pengaruh Kapasitas SDM, Pemanfaatan TI dan Pengawasan Keuangan Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah. Jurnal WRA. Vol. 1. No. 1. Hal. 21- 46.

Departemen Pendidikan dan Kebudayaan. (1994). Nilai-nilai Budaya dalam Kehidupan Pesantren di Daerah Situbondo Jawa Timur.

Dewi, Indah Kusuma dan Ali Mashar. (2019). Nilai-nilai Profetik dalam Kepemimpinan Modern pada Manajemen Kinerja, Cetakan Pertama, Lampung, CV. Gre Publishing.

DiNapoli, Thomas P. (2016). Standards for Internal Control in New York State Government. Office of the New York State Comptroller. March 2016.

Djajadikerta, Hamfri. (2004). Perbandingan Pengendalian Intern dan Pengendalian Manajemen dalam Hubungannya dengan Agency Theory. Bina Ekonomi. Vol. 8, No. 1, Januari 2004: 1-109.

Dorminey, Jack, A. Scott Fleming, Mary-Jo Kranacher, and Richard A. Riley Jr.. (2012). The Evolution of Fraud Theory, Issues in Accounting Education American Accounting Association, Vol. 27, No. 2.

Edgar, Iain R. and Henig, David. (2010). 'Istikhara: the guidance and practice of Islamic dream incubation through ethnographic comparison.', History and anthropology., 21 (3). pp. 251-262.

Efferin, Sujoko. (2016). Sistem pengendalian Manajemen Berbasis Spiritualitas. Jakarta Selatan: Yayasan Rumah Peneleh.

Fauzi, Ahmad. (2017). Persepsi Barakah Di Pondok Pesantren Zainul Hasan Genggong Perspekstif Interaksionalisme Simbolik. Al-Tahrir, Vol. 17, No. 1 Mei 2017 : 105-132.

Geigle, David. (2012). Workplace Spirituality Empirical Research: A Literature Review. Business and Management Review Vol. 2(10) pp. 14 – 27 December, 2012.

Habibah, Syarifah. (2015). Akhlak dan Etika dalam Islam. Jurnal Pesona Dasar. Vol. 1 No. 4, Oktober 2015, hal 73 - 87 ISSN: 2337-9227.

Hameed, Shihab A.. (2009). Software Engineering Ethical Principles Based on Islamic Values. Journal Of Software, VOL. 4, NO. 6, August 2009.

Harahap, Sofyan S. (2008). Kerangka Teori & Tujuan Akuntansi Syariah. Jakarta: Pustaka Quantum.

Hartadi, Bambang. (1999). Sistem Pengendalian Intern dalam Hubungannya dengan Manajemen dan Audit (Edisi 3). Cetakan Pertama. Yogyakarta: BPFE-Yogyakarta.

Hidayat, Mansur. (2016). Model Komunikasi Kyai Dengan Santri Di Pesantren. Jurnal Komunikasi Aspikom, Volume 2 Nomor 6, Januari 2016, Hlm 385-395.

Hosaini, Ahmad. (2019). Analisis Tipologi Perencanaan Kurikulum Pendidikan Pondok Pesantren Sidogiri Pasuruan, Salafiyah Syafi’iyah Sukorejo, Dan Al-Amien Prenduan. ‘Anil Islam: Jurnal Kebudayaan Dan Ilmu Keislaman. Vol 12, No 2, December 2019, P. 243-263.

Ibrahim, Rustam. (2014). Eksistensi Pesantren Salaf Di Tengah Arus Pendidikan Modern. Jurnal “Analisa” Volume 21 Nomor 02 Desember 2014

Ilahi, Mohammad Takdir. (2014). Kiai: Figur elite pesantren. Ibda’ Jurnal Kebudayaan Islam. Vol. 12, No. 2, Juli - Desember 2014. ISSN : 1693 – 6736.

Ilyas, Musyfikah. (2018). Tinjauan Hukum Islam terhadap Musyawarah dalam Penyelesaian Sengketa Ekonomi Syariah. Al-Qadau Volume 5 Nomor 2 Desember 2018.

Jensen, Michael C. dan William H. Meckling. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics. October, 1976, V. 3, No. 4, pp. 305-360.

Junaidi, Luqman. (2007). The power of wirid. Cetakan I. Jakarta: Penerbit Hikmah.

Kasim, Dr. Nawal. (2010). Auditing from the Islamic Perspective. Kuala Lumpur: Accountants Today. June 2010. Halaman 28-31.

Kassem, Rasha, dan Andrew Higson. (2012). The New Fraud Triangle Model. Journal of Emerging Trends in Economics and Management Sciences (JETEMS). 3(3). @ Scholarlink Research Institute Journal, 2012 (ISSN: 2141-7024. Page 191-195.

Khairi, Mohammad Shadiq. (2013). Memahami Spiritual Capital Dalam Organisasi Bisnis Melalui Perspektif Islam. Jurnal Akuntansi Multiparadigma, Volume 4, Nomor 2, Agustus 2013, Hlm 286-307.

Khira, Masrur Mohd, Abdul Kadir Othman, Muhammad Iskandar Hamzah, Nur Atiqah Rochin Demong, Emi Normalina Omar, Mohd Khalid Mohd Abbas. (2015). Islamic Personality Model: A Conceptual Framework. Fifth International Conference on Marketing And Retailing (5TH INCOMaR) 2015. Procedia Economics and Finance 37 ( 2016 ) 137 – 144.

Mustika, M. Shodiq, Rusdin S, Rauf, Indarwati Ihsani. (2008). Rahasia Shalat Istikharah, Cet, I, Yoyakarta, Mutiara Media.

Mahdavikhou, Mahdi, dan Mohsen Khotanlou. (2012). New approach to teaching of ethics in accounting "introducing Islamic ethics into accounting education". WCES 2012. Procedia - Social and Behavioral Sciences 46 (2012) 1318 – 1322.

Maksum, Moh. Asra, dan Musirin. (2013). Pemikiran KHR. As’ad Syamsul Arifin tentang Ekonomi dalam Islam. Cetakan Kedua. Surabaya: Pena Salsabila.

Masyhud, Sulthon, Khusnuridlo, Mastuki HS., Sigit Muryono, dan Imam Safe’i. 2003. Manajemen Pondok Pesantren. Jakarta: Diva Pustaka.

Mayasari, Mega, Adi Irawan Setiyanto, dan Rusda Irawati. (2018). Pengaruh Faktor-Faktor Individual Terhadap Niat Melakukan Whistle-Blowing Internal Dan Eksternal Pada Akuntan Di Batam (Studi Kasus Politeknik Negeri Batam). Jurnal Gama Societa, Vol. 2 No. 1, Mei 2018, 48-53.

McGhee, Peter, dan Patricia Grant. (2008). Spirituality and Ethical Behaviour in the Workplace: Wishful Thinking or Authentic Reality. EJBO Electronic Journal of Business Ethics and Organization Studies Vol. 13, No. 2.

Muhammad, Mohd Zulkifli, Ahmad Syakir Junoh, Ahmad Ridhuwan Abdullah, Razman Hafifi Redzuan, dan Siti Fariha Muhamad. (2013). The Concept of Business Ethics in Islamic Perspective: An Introductory Study of Small and Medium Enterprises (SMEs). Entrepreneurship Vision 2020: Innovation, Development Sustainability, and Economic Growth.

Muhith, Abd.. (2016). Konsep Pengembangan Mutu Pendidikan Pesantren. Jurnal Edukasi Vol. 08, September 2016, ISSN: 1907-4336.

Mujib, Abd. (2017). Sharia Fraud Model: The Fraud in the Circle of Faith. Proceeding The 3th International Conference on Economics, Business, and Accounting Studies (ICEBAST) 2017. Faculty of Economics and Business – Universitas Jember, 24-25 November 2017. ISBN: 978-602-5617-06-8. Hal. 275-285.

Mujib, Abd. (2017). Syari’ah Fraud Model: Sebuah Konsep Dasar. Prosiding Seminar Nasional dan Call for Paper Ekonomi dan Bisnis (SNAPER-EBIS) – Jember, 27-28 Oktober 2017 (hal. 112-127). ISBN: 978-602-5617-01-0.

Mulyadi. (2014). Auditing. Edisi 6. Buku 1. Jakarta: Salemba Empat.

Mulyono. (2020). Keistimewaan Istiqamah Dalam Persfektif Al-Qur’an. Jurnal Imtiyaz Vol 4 No 01 , Maret 2020.

Murtanto. (2005). Sistem Pengendalian Internal untuk Bisnis. Jakarta: PT. Hecca Mitra Utama.

Nashiruddin. (2018). Pendidikan Tarekat Perspektif KH. Achmad Asrori Al-Ishaqy Dan Relevansinya Terhadap Tujuan Pendidikan Nasional. Jurnal Putih Vol III, 2018.

Nisak, Chairun, Prasetyono, dan Fitri Ahmad Kurniawan. (2013). Sistem Pengendalian Intern Dalam Pencegahan Fraud Pada SKPD Pada Kabupaten Bangkalan, Jaffa, Vol. 01 No. 1 April 2013.

Niswonger, C. Rollin, Carl S. Warren, James M. Reeve, dan Philip E. Fess. (1990). Accounting, Nineteenth Edition. South-Western College Publishing. Terjemahan Alfonsus Sirait dan Helda Gunawan. (2017). Prinsip-prinsip Akuntansi. Edisi 19. Cet. 1. Jakarta; Erlangga.

Othman, Abdul Kadir, Muhammad Iskandar Hamzah, dan Nurhazirah Hashim. (2014). Conceptualizing the Islamic Personality Model. INCOMaR 2013. Procedia - Social and Behavioral Sciences 130 ( 2014 ) 114 – 119.

Othman, Nooraini. (2011). Exploring the Ummatic Personality Dimensions from the Psycho-spiritual Paradigm. International Journal of Psychological Studies Vol. 3, No. 2; December 2011.

Othman, Yusuf, dan Wan nazjm. (2017). Islamic Religiosity, Attitude and Moral Obligation on Intention of Income Zakat Compliance: Evidence from Public Educators in Kedah. International Journal of Academic Research in Business and Social Sciences. 2017, Vol. 7, No. 2 ISSN: 2222-6990.

Pfister, Jan A. (2009). Managing Organizational Culture for Effective Internal Control: From Practice to Theory. Springer. Physica Verlag Heidelberg. Hal. 15-44.

Priantara, Diaz. (2013). Fraud Auditing & Investigation. Jakarta: Penerbit Mitra Wacana Media.

Purnamasari, Pupung, dan Ima Amaliah. (2015). Fraud Prevention: Relevance To Religiosity And Spirituality In The Workplace. 2nd Global Conference On Business And Social Science-2015, Gcbss-2015, 17-18 September 2015, Bali, Indonesia. Procedia - Social And Behavioral Sciences 211 ( 2015 ) 827 – 835.

Qutub, Sayid, Didin Hafidhuddin, dan Endin Mujahidin. (2016). Metode Pembelajaran Kepemimpinan Rasulullah SAW Kepada Para Sahabat dalam Kitab Sunan Ibn Majah. Ta’dibuna, Jurnal Pendidikan Islam, Vol. 5, No. 1, April 2016, p-ISSN: 2252-5793.

Rahman, Rashidah Abdul, dan Irda Syahira Khair Anwar. (2014). Effectiveness of Fraud Prevention and Detection Techniques in Malaysian Islamic Banks. ICGSM 2014. Procedia-Social and Behavioral Sciences. 145 (2014). Hal. 97–102.

Rahman, Zanariah Abdul, dan Ishak Md Shah. (2015). Measuring Islamic Spiritual Intelligence. International Accounting and Business Conference 2015, IABC 2015. Procedia Economics and Finance 31 ( 2015 ) 134 – 139.

Ramamoorti, Sridhar, Daven Morrison, dan Joseph W. Koletar. (2009). Bringing Freud to Fraud: Understanding the State- of-Mind of the C-Level Suite/White Collar Offender Through ‘‘A-B-C’’ Analysis. Working paper, Institute for Fraud Prevention. West Virginia University. 22 Desember 2009.

Reding, Kurt R., Paul J. Sobel, dan Urton L. Anderson. (2013). Internal Auditing: Assurance & Advisory Services. Third Edition. Florida: The Institute of Internal Auditors Research Foundation.

Sahriansyah. (2014). Ibadah dan Akhlak. Cetakan I,2014. Banjarmasin: IAIN Antasari Press.

Sanusi, Zuraidah Mohd, Razana Juhaida Johari, Jamaliah Said, dan Takiah Iskandar. (2015). The Effect of Internal Control System, Financial Management and Accountability of NPOs: The Perspective of Mosques in Malaysia. Dipresentasikan dalam 7th International Conference on Financial Criminology 2015, 13-14 April 2015, Wadham College, Oxford, United Kingdom. Procedia Economics and Finance. 28 (2015). Hal. 156 – 162.

Saputra, Abdi. (2017). Pengaruh Sistem Internal, Kontrol, Audit Internal dan Penerapan Good Corporate Governance terhadap Kecurangan (Fraud) Perbangkan (Studi Kasus pada Bank Syariah Anak Perusahaan BUMN di Medan). Owner Riset dan Jurnal Akuntansi. Volume 1 Nomor 1, Februari 2017. Hal. 48-55.

Sarwoko, Endi. (2011). Kajian Empiris Entrepreneur Intention Mahasiswa. Jurnal Ekonomi Bisnis, Th. 16, No. 2, Juli 2011.

Siswanto, Armanu, Margono Setiawan, Umar Nimran. (2013). Entrepreneurial Motivation in Pondok Pesantren. International Journal of Business and Behavioral Sciences. Vol. 3, No.2; February 2013.

Suharjono. (2019). Pengelolaan Keuangan Pondok Pesantren. Jurnal Ekuilibrium. Vol.8.No.2. Desember 2019. Issn : 2303-0968.

Sula, Atik Emilia, Moh, Nizarul Alim, Prasetyono. (2014). Pengawasan, Strategi Anti Fraud, dan Audit Kepatuhan Syariah sebagai Upaya Fraud Preventive pada Lembaga Keuangan Syariah. JAFFA. Vol. 2 Oktober 2014. Hal. 91-100.

Suwadji. (2014). Manajemen Peningkatan Mutu Berbasis Pondok Pesantren. Edukasi. Volume 02 , Nomor 01, Juni 2014. Hal. 431-445.

Tandiontong, Mathius. (2016). Kualitas Audit dan Pengukurannya. Bandung: Penerbit Alfabeta.

Taufik, Tatung M. (2016). Pengaruh Pengawasan Dan Spiritualitas Dalam Pengendalian Perilaku Curang Ekonomi. Disertasi Program Doktoral Ilmu Ekonomi Islam. Uin Sunan Kalijaga Yogyakarta.

Tunggal, Amin Widjaja. (2013). Pengendalian Internal. Mencegah dan Mendeteksi Kecurangan. Jakarta: Harvarindo.

Wolfe, David T., dan Dana R. Hermanson. (2004). The Fraud Diamond: Considering the Four Element of Fraud. CPA Journal. 74.12 (2004):38-42.

Yakin, Nurul. (2014). Studi Kasus Pola Manajemen Pondok Pesantren Al-Raisiyah di Kota Mataram. Ulumuna Jurnal Studi Keislaman. Volume 18 Nomor 1 (Juni) 2014. Hal. 199-220.

Yesil, Salih, Zumrut Hatice Sekkeli, dan Ozkan Dogan. (2012). An Investigation into the Implications of Islamic Work Ethic (IWE) in the Workplace. Journal of Economics and Behavioral Studies Vol. 4, No. 11, pp. 612-624, Nov 2012.

Zakiah, Loubna, dan Faturochman. (2004). Kepercayaan Santri Pada Kiai. Buletin Psikologi, Tahun XII, No. 1, Juni 2004. Issn : 0854 – 7108.

Zarkasyi. (2018). Pengembangan Sumber Daya Manusia di Perguruan Tinggi dan Pondok Pesantren, Studi di Institut Agama Islam Ibrahimy Sukorejo Situbondo dan Pondok Pesantren Salafiyah Syafi’iyah Sukorejo Situbondo, Disertasi, UIN Maulana Malik Ibrahim.




DOI: http://dx.doi.org/10.29040/jap.v21i02.1319

Refbacks

  • There are currently no refbacks.


Jurnal Akuntansi dan Pajak, ISSN 1412-629X l E-ISSN 2579-3055

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
web analytics