Analisis Sistem Pengendalian Internal Penerimaan dan Pengeluaran Kas Lembaga Zakat (Studi pada Lembaga Manajemen Infaq (Lmi) Cabang Magetan Jawa Timur)

摘要

The purpose of this research was to analyze the internal control system of income and cash outcome conducted by LMI Branch of Magetan. Descrriptive analysis was used as research analysis. This research focuses on the elements of the internal control system of income and outcome cash which was the organizational structure that separates the functional duty and accompanied by employees who competent, the system of authority and registration procedure, honestly practices in LMI Branch of Magetan. Internal control system on the LMI branch of Magetan was still classified as simple and there was the existence of a dual function on the accounting such as cashier / treasurer accounting and record-keeping was held by one person.The research results show that a system of internal control of LMI branch of Magetan was good just need to improvement in certain element of the internal control especially during the structure of the organization, that was systems the authorities and the registration of procedure.The conclusion that can be taken from the research was a whole of LMI branch of Magetan that need to pay attention to the elements of internal control system apply the good and right of zakat institution.