INTERNAL CONTROL AND BUSINESS SUSTAINABILITY OF ANTI-RIBA COMMUNITY
Abstract
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.
Abstrak
Penelitian ini bertujuan untuk menganalisis praktik pengendalian internal pada Komunitas Anti Riba dalam bisnis properti syariah. Penelitian ini menggunakan metode studi kasus dengan objek penelitian PT Azzura Griya Utama yang bergerak di bidang properti syariah. Pengumpulan data dilakukan dengan wawancara mendalam dengan CEO perusahaan dan dideskripsikan secara kualitatif. Temuan menunjukkan bahwa komponen pengendalian internal sampai batas tertentu telah diterapkan di perusahaan. Sebagai bisnis yang memiliki potensi risiko tinggi karena tidak melibatkan bank dalam transaksinya dengan nasabah, namun perusahaan tampaknya belum memiliki mekanisme dan prosedur untuk memitigasi risiko jika terjadi masalah dengan nasabah. Perusahaan mengandalkan pengendalian yang lebih personal dan kultural dengan memperkuat edukasi nilai-nilai syariah. Komponen pengendalian internal lainnya terus ditingkatkan seiring dengan semakin berkembangnya perusahaan.
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