ANALISIS PERBEDAAN KUALITAS SISTEM PENGENDALIAN INTERN MASJID DITINJAU DARI UKURAN MASJID DAN TIPE ORGANISASI ISLAM PENGELOLA MASJID ( Studi Kasus pada Masjid di kota Semarang )

Abstract

This study aims to examine differences in the quality of internal control systems of the mosque in terms of the size mosques and Islamic organizations managing the type of mosques in the city of Semarang. Quality evaluation of internal control system in this study include general internal control, cash receipts, cash disbursements and reconciliation practices. The size of the mosque consists of small and large mosques, whereas the type of Islamic organizations managing of the mosque consists of NU and Muhammadiyah. The sample in this study were 91 respondents. Sampling using simple random sampling method. The questionnaire used to obtain data. Analysis instrument to process data in this study using SPSS. Tests performed included of the quality data test that consists of validity and reliability test, normality test, and Mann-Whitney test. Results showed that when viewed from the size of the mosque, overall quality of the internal control system large mosque is better than a small mosque. However, a more detailed test results prove that there are differences in the quality of internal control (cash receipts, cash disbursements and reconciliation practices) between small mosque and large mosque and there was no difference in general quality of the internal control system among small mosque and large mosque. Furthermore, when viewed from the type of Islamic organization Muhammadiyah managers mosque have proved that the quality of internal control systems (general, cash receipts and cash disbursements) are better than NU. However from the practice of reconciliation, NU is better than Muhammadiyah. So overall Muhammadiyah still have quality internal control system is better than NU. However, a more detailed test results prove that there are differences in the quality of internal control systems (general, cash receipts and cash disbursements) between NU and Muhammadiyah, and there were no differences in the quality of internal control systems reconciliation practice between NU and Muhammadiyah.