This study aims to explain the financial management practices of the mosque. Specifically, the focus of this study is to explore and investigate how financial management practices in the mosque. A case study of one Malaysian mosque is undertaken. To achieve the objective of this study, the researcher used various techniques of data collection, including interviews, observations, and reviews of the documents. The findings reveal that the SHAS mosque has four mechanisms to manage financial management practices. The tools are performance assessment and evaluation, participation, regulation, and social auditing. This study concludes that financial management practices are a necessary process to support the accountability of the mosque. Especially, secondary accountability relates to the responsibility of mosque managers toward capital providers of the mosque. The results of this study give some implications for the improvement of financial management practices, particularly in the mosque.
Internal controls are necessary tools to help organisations attain organisational goals. Lack of these controls could lead to fraudulent activities, which hamper the achievement of organisational goals. Thus, this study aims to investigate the internal control practices in the selected Indonesian mosques. Two mosques were chosen for the purpose of this study; Mosque A and Mosque B. The study employs Committee of Sponsoring Organization (COSO, 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings reveal that the two selected mosques; Mosque A and B, have five mechanisms of internal control practices in place. These include control environment, risk assessment, control activities, information and communication, and monitoring activities. This study concludes that internal control practices are a necessary process to support the accountability of the mosque. The results of this study could be used as potential reference for the improvement of internal control practices in the Indonesian mosques.
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