Islamic Business System As an Umbrella for Strategies to Build Internal Control in Retail Business
Erna Lovita, Made Sudarma, Zaki Baridwan, Roekhudin
1. STEI Indonesia
2.3.4. Brawijaya University
Abstract
This study discusses the importance of the practices of internal control applied by management in carrying out its business operations. Research conducted at a supermarket engaged in retail and has a mission to run the Islamic business system. This study uses ethnomethodology to discuss daily internal control practices in all parts of supermarket operations. Data collection is done through interviews, collections and observations. The stages of research analysis are data reduction, data presentation, indexicality, reflexivity, and conclusion. The results showed the mission of supermarket is to run an Islamic business as an umbrella strategy in existing internal control practices. Through this mission, the company has a concept of pleasing the people. This concept has an impact on internal control that is formed on the internal and external parties. On the internal parties involve all levels of employees in supermarkets. On the external parties that handle consumers, suppliers and related parties around the company.
Keywords: Islamic Concept, Internal Control, Ethnomethodology
Topic: Information System