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"The existence of BPKP financial and development control is still in dilemma, because in the process of controlling it still encounters problems. This research aimed to describe the controlling process, the controlling problem, and the performance of BPKP (Board of Finance and Development Control). This research used qualitative approach with the method of in-depth interview. The result of this research indicated that BPKP still encountered problems such as human resource quality, budgets, facilities, working method, negative perception from society, and dominant external controller. Despite all the problems, BPKP still plays an important role in controlling Indonesian finance and development."

"Abstract. The existence of BPKP financial and development control is still in dilemma, because in theprocess of controlling it still encounters problems. This research aimed to describe the controlling process,the controlling problem, and the performance of BPKP (Board of Finance and Development Control). Thisresearch used qualitative approach with the method of in-depth interview. The result of this research indicatedthat BPKP still encountered problems such as human resource quality, budgets, facilities, working method,negative perception from society, and dominant external controller. Despite all the problems, BPKP still playsan important role in controlling Indonesian finance and development."

"Penelitian ini bertujuan untuk menganalisis efektivitas pengendalian intern pengelolaan keuangan Zakat, Infaq, Shadaqah, dan Wakaf Masjid Ar Raqiib Badan Pengawasan Keuangan Pembangunan (BPKP) dan memberikan saran untuk meningkatkan efektivitas pengendalian intern tersebut serta menganalisis akuntabilitas pelaporan keuangan dan memberi saran untuk meningkatkan akuntabilitasnya. Masjid Ar Raqiib BPKP merupakan salah satu masjid perkantoran yang terletak di Jl. Pramuka Nomor 33, Jakarta Timur. Pengendalian intern pengelolaan zakat, infaq, shadaqah, dan wakaf belum dilaksanakan secara efektif dan memadai serta pelaporan keuangan tidak dilakukan secara tertib dan transparan dan belum menerapkan PSAK 45 dan PSAK 109 serta hanya melaporkan keuangannya sebesar penerimaan dan pengeluaran dana. Penelitian ini merupakan penelitian deskriptif kualitatif dengan pendekatan studi kasus. Penelitian ini telah menghasilkan simpulan bahwa pengendalian intern belum efektif dan SOP untuk meningkatkan efektivitas pengendalian intern tersebut. Masjid Ar Raqiib BPKP belum sepenuhnya berakuntabilitas, amanah telah ditunaikan, namun pelaporan keuangan belum memadai.

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The purpose of this study is to analyze the effectiveness of internal control of financial management Zakat, Infaq, Shadaqah, and wakaf and provide advice to improve the effectiveness and analyze financial statements accountability and provide advice to improve them. Ar Raqiib Mosque of The Financial and Development Supervisory Agency (BPKP) located on Jalan Pramuka Number 33, East Jakarta. Internal control over the management of zakat, infaq, shadaqah, and wakaf has not been implemented effectively and adequately. Financial statement has not been report in an orderly and transparently and has not based on PSAK 45 and PSAK 109. Its only reports its funds in the amount of funds received and disbursed. This research is a qualitative descriptive study with a case study approach. This research has concluded that internal control is not effective enough and Standard Operating Procedure is needed to improve the effectiveness of internal control. Trustworthy has been fulfilled, but financial reporting is inadequate and not fully accountable."

"Pernyataan Standar Akuntansi Keuangan (PSAK) mengikuti laju perkembangan International Financial Reporting Standards (IFRS). PSAK 73: Sewa berdampak pada rasio keuangan dan beresiko pelanggaran debt covenants perusahaan. Atas perubahan tersebut, akan banyak perusahaan mencari cara untuk menghindari hal tersebut. Oleh sebab itu, dibutuhkan pengendalian untuk memitigasi perusahaan tetap patuh pada aturan yang berlaku. PT XYZ merupakan perusahaan yang dipilih dalam penelitian sebagai perusahaan di Indonesia yang banyak menggunakan sewa operasi dalam operasional bisnisnya. Penelitian ini bertujuan untuk mengevaluasi proses implementasi sistem ICoFR dalam mendukung penerapan PSAK 73 di dalam proses bisnis perusahaan. Penelitian menggunakan metode kualitatif dan seluruh data dikumpulkan dengan observasi dan wawancara pihak terkait. Selama penelitian, ditemukan proses bisnis yang tidak menunjang pengendalian atas penerapan PSAK 73: Sewa oleh sebab itu dibutuhkan ICoFR untuk mengntrol proses bisnis PT XYZ dalam penerapan PSAK 73: Sewa.

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Statement of Financial Accounting Standards (PSAK) follows the pace of development of International Financial Reporting Standards (IFRS). PSAK 73: Leases have an impact on financial ratios and are at risk of violating the company's debt covenants. Due to these changes, companies will look for ways to avoid this. Therefore, the company needed control to comply with the regulations. PT XYZ is the company in Indonesia selected in this study that uses operating leases in its business operations. This study aims to evaluate the process of implementing the ICoFR system in supporting the application of PSAK 73 in the company's business processes. This study used qualitative methods and collecting the data by observing and interviewing related parties. During the research, it was found that business processes did not support the control over the application of PSAK 73, that ICoFR was needed to control its business processes in implementing the regulation."