Pendampingan Pembuatan Sistem Pengendalian Intern Pada Lembaga Keuangan Mikro Syari'ah
Assistance In The Creation Of An Internal Control System In Syari’ah Microfinance
DOI:
https://doi.org/10.25047/j-dinamika.v8i1.2937Keywords:
sistem pengendalian intern, standar operasional manajemen, Standar operasional prosedur, Pedoman akuntansi, Pedoman audit internal, penyisihan penghapusan aktiva produktifAbstract
Tujuan karya pengabdian dosen ini adalah untuk mewujudkan desain sistem pengendalian intern lembaga keuangan mikro syariah (LKMS). Kepemilikan sistem pengendalian intern diharapkan mampu mewujudkan lembaga keuangan mikro syariah yang stabil dan tumbuh berkelanjutan. Untuk mencapai tujuan, kegiatan karya pengabdian dosen ini menggunakan metode Participatory Action Research (PAR). Metodi ini digunakan untuk mendorong manajemen lembaga keuangan mikro syariah sebagai pelaksana dari PARnya sendiri. Partisipasi ini diharapkan dapat menghasilkan institusionaliasi dari desain sistem pengendalian intern. Tahapan pelaksanaan kegiatan karya pengabdian dosen dengan metode PAR meliputi : (1) Analisis kebutuhan sistem pengendalian intern, (2) Desain sistem, (3) Implementasi system. Hasil karya pengabdian dosen menghasilkan beberapa dokumen pengendalian intern : (a). Standar operasional manajemen kjks BMT Walisongo; (b). Standar operasional prosedur kjks bmt walisono; (c). Pedoman akuntansi kjks BMT Walisongo; (d). Pedoman audit internal kjks BMT walisongo; (e). Ketentuan penyisihan penghapusan aktiva produktif kjks BMT Walisongo.
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