Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat

The aim of this research is to evaluate the internal control system of management practices of zakat institution (LAZ) in Semarang in term of their accountability.The research method used Mousepad is multiple case study through descriptive qualitative approach.The result indicates that most zakat institutions Swiss Army Knives have weak and simple procedures in accepting and distributing zakat.Moreover, there are also other weaknesses in internal control, in term of separation of accounting function, position rotation, and also the availability of specific accounting division and internal auditor.