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Sari, A. P., & A. Birton, M. N. (2019). Contextualization of Al Hisbah to Build A Government Internal Control System . KnE Social Sciences, 3(26), 804–819. https://doi.org/10.18502/kss.v3i26.5416

https://doi.org/10.18502/kss.v3i26.5416

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authors

  • Arum Puspita Sari

    Arum Puspita Sari

    Graduated from Magister Accountancy, University of Muhammadiyah Jakarta Indonesia
  • M. Nur A. Birton

    M. Nur A. Birton

    Faculty of Economy, University of Muhammadiyah Jakarta Indonesia

Published Date

  • Oct 17, 2019

Contextualization of Al Hisbah to Build A Government Internal Control System

KnE Social Sciences / International Conference on Economics, Management, and Accounting (ICEMA) / Pages 804–819

Abstract

State losses in the government sector are caused by a variety of complex factors, including the weakness of internal control system. The organizational factors and the quality of the supervisory apparatus are two weak points that cause the ineffective earlywarningsystem.Thisstudyaimstoevaluatetheweaknessesofthesetwoaspects to reconstruct the government internal control systembased on al hisbah.This study usesacriticalqualitativeapproachintheIslamicparadigm.Thisstudyemphasizesone of the non-ministerial government institutions by conducting in-depth interviews and documentation studies. The informants consisted of eleven people, which are experts in the public sector, chairman of the drafting team for the law of government internal control system, officials in the Ministry of Administrative and Bureaucratic Reform, technical deputies, APIP leaders in the government institution in question, and experts of al-hisbah.The result of the research shows that the institutional contextualization of al hisbahis compatible in reconstructing the government internal control system because it offers a more independent organizational structure and more competent human resources in quality and quantity at the level of central, ministry/institutional, and regional government.

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