The paper aims to explore the concept of the company from the aspects of Islamic law (fiqh) and sharia, as the basis in determining the company as muzakki, thus raising the legal obligation for companies to pay zakat through the zakat accounting calculation method. This study is designed to reconstruct the concepts of fiqh and sharia in muamalah (economic) activities within the framework of aqidah, sharia and akhlak through ijtihad. The research uses qualitative analysis, through a literature study approach by exploring various classical and contemporary sources. This paper found that the company is synonymous as syirkah on the basis of syakhshiyyah i'tibariyyah (spiritual entity) or syakhshiyyah hukmiyyah, referred to as al-dhimmah, that is, inherent traits of humans, as expert al-form (the right to receive) and syahhshiyyah al-ada (the right to fulfill responsibilities). So, the company as the subject of zakat has an obligation to pay zakat based on five principles inherent in the company as muzakki. The calculations are carried out by using the company zakat accounting method based on established standards (AAOIFI), (MASB), and (IAI). The determination of companies as subjects of zakat, which has the obligation to pay zakat, certainly has positive implications for the realization of a fair and equitable distribution of wealth, as well as the emergence of corporate social responsibility (collectively) and the responsibility of a Muslim (individually) in realizing his worship. to Allah SWT, an increase in community welfare can be achieved.

This study aims to determine the effect of the role of the internal control system on Good University Governance in Private Colleges. This research was conducted because there are still indications related to performance in the city of Medan. This study used a sample study program at the Medan City Private University in the form of an office and a body of 200 samples. This research uses Smart PLS software. The results showed that the role of the internal control system has been implemented very well. In addition, the implementation of internal control systems is also in accordance with the principles of good governance. The results also showed that there was a positive influence between the role of the internal control system on Good University Governance. So H0 is rejected and Ha is accepted.

Penelitian ini bertujuan untuk mengetahui, menguji dan menganalisis pengaruh SPIP (Sistem Pengendalian Intern Pemerintah) dan ketersediaan anggaran terhadap efektivitas penerapan sistem informasi keuangan daerah baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah analisis data kuantitatif. Objek pada penelitian ini adalah seluruh Pemerintah Daerah pada Provinsi Sumatera Utara. Sampling yang digunakan pada penelitian ini adalah menggunakan metode sampling jenuh. Teknik pengumpulan data dilakukan melalui pendistribusian kuesioner. Sedangkan teknik analisis data adalah menggunakan analisis regresi linear berganda yang diproses menggunakan perangkat lunak statistik SPSS.Hasil penelitian menunjukkan bahwa SPIP tidak berpengaruh terhadap efektivitas penerapan sistem informasi keuangan daerah. Sementara ketersediaan anggaran berpengaruh terhadap efektivitas penerapan sistem informasi keuangan daerah. Dan secara simultan SPIP dan ketersediaan anggaran berpengaruh terhadap efektifitas penerapan sistem informasi keuangan daerah

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

Islamic law as the basis to determine muzakki (zakat payer) and legally mandate companies to pay zakat. This is a qualitative research with the data obtained through a literature study by exploring various classical and contemporary sources using historical, analytical, and critical tools. The research also examined the concepts of fiqh and sharia in economic activities. This study found that companies were synonymous to syirkah in terms of a spiritual entity with the inherent traits in humans as the right to accept and fulfil the responsibilities.Consequently, companies are mandated to pay zakat based on the five principles of muzakki with the calculations carried out using the corporate zakat accounting method based on the established standards. This process positively assists companies in the realization of a fair and equitable distribution of wealth, as well as in the emergence of corporate social responsibility collectively and individually.