The Role of a gratification reporting system as an internal control instrument in fraud prevention: A study at LAZNAS DT Peduli

Meilani, Dini and Setiawan, Iwan and Yulianti, Lina (2026) The Role of a gratification reporting system as an internal control instrument in fraud prevention: A study at LAZNAS DT Peduli. Jurnal Maneksi (Management Ekonomi Dan Akuntansi), 15 (02). pp. 946-955. ISSN 2597-4599

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Abstract

INDONESIA: Penelitian ini bertujuan untuk menganalisis peran Sistem Pelaporan Gratifikasi sebagai instrumen pengendalian internal dalam upaya pencegahan fraud di LAZNAS DT Peduli. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam dengan pihak internal LAZNAS DT Peduli, observasi terhadap implementasi Sistem Pelaporan Gratifikasi, serta analisis dokumen kebijakan dan prosedur pengendalian internal. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan, sedangkan keabsahan data diuji melalui teknik triangulasi. Hasil penelitian menunjukkan bahwa Sistem Pelaporan Gratifikasi yang diimplementasikan melalui platform SIMPUL LAZ DT Peduli berfungsi secara efektif sebagai instrumen pengendalian internal dengan mengintegrasikan unsur-unsur berbasis COSO serta mendorong transparansi melalui pelaporan wajib, pengawasan, dan penguatan etika dalam pengelolaan zakat. Sistem tersebut memberikan kontribusi yang signifikan terhadap pencegahan fraud dengan mengurangi faktor peluang dan rasionalisasi dalam kerangka Fraud Diamond. Sistem ini direkomendasikan sebagai model bagi lembaga zakat maupun institusi publik lainnya, dengan syarat pelatihan etika yang berkelanjutan dan penguatan budaya organisasi terus dipertahankan guna menjaga efektivitasnya. ENGLISH: This study aims to analyze the role of the gratification reporting system as an internal control instrument in fraud-prevention efforts at LAZNAS DT Peduli. This study uses a qualitative case study approach. Data were collected through in-depth interviews with internal parties at LAZNAS DT Peduli, observation of the implementation of the Gratification Reporting System, and analysis of policy documents and internal control procedures. Data analysis was conducted using Miles and Huberman's interactive model, which includes reduction, presentation, and conclusion drawing, while data validity was tested through triangulation. The study found that the Gratification Reporting System implemented through the SIMPUL LAZ DT Peduli platform effectively functions as an internal control instrument by integrating COSO-based elements and fostering transparency through mandatory reporting,supervision, and ethical reinforcement within zakat management. The system significantly contributes to fraud prevention by reducing the opportunity and rationalization factors identifiedinthe Fraud Diamond framework. Opportunity is constrained through mandatory reporting procedures, layered supervision, and verification by the Gratification Control Unit, which limit individuals’ ability to misuse authority. Rationalization is weakened through continuous ethical reinforcement, religious values, and an organizational culture that promotes integrity and accountability in managing public trust. The system is recommended as a model for zakat and public institutions, provided that ongoing ethical training and cultural reinforcement are maintained to sustain its effectiveness.

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