This study aims to analyze the internal control practices of the Anti-Riba Community in the Sharia property business. This study applies a case study method using PT Azzura Griya Utama, a Shariah property business, as the research object. Data were collected using in-depth interviews with the company’s CEO and described qualitatively. The findings show that the internal control components, to some extent, have been implemented in the company. As a high-risk potential business, because it does not involve banks in their transactions with customers, it appears to need mechanisms and procedures to mitigate risks if customer problems occur. The company relies on control that is more personal and cultural by strengthening education on Sharia values. Other components of internal control continue to be improved as the company realizes the business is growing.
Penelitian
INTERNAL CONTROL AND BUSINESS SUSTAINABILITY OF ANTI-RIBA COMMUNITY
Penelitian
Index Akreditasi Jurnal: Sinta 3-4
Tanggal Publikasi: 15 Sep 2023
Abstrak
Keyword
Anti-Riba Communit, COSO, Internal Control System, Sharia Property.
Sitasi
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