Analysis of Fraud Prevention and Detection Islamic Boarding School Fund Management

Abstract

The purpose of this study was to determine how to fraud prevention and fraud detection in the management of pesantren funds in Islamic boarding schools Miftahul Ulum.  This research method used descriptive qualitative, with data collection using observation, interviews and documentation which conducted to treasurer and representatives of the leadership of the foundation.  The results showed that the foundation is still weak in the terms of prevention and fraud detection, this is due to the weak internal control structure and control activities of the foundation, the organizational culture at the foundation is quite good, but there is no internal auditor team within the foundation that oversees the operational and financial activities of the foundation.  on the detection side, the foundation has not prepared financial reports and there is no list of assets so that analysis of the foundation's financial statements and assets cannot be carried out, but the foundation applies the concept of trust (amanah) to all associates in order to carry out responsibility in managing the foundation's operations and finances, so that detection  acts of corruption on assatid's responsibilities in the operational and financial activities of the foundation cannot be implemented.