Fund Management – An Exploratory Case Study of Several Mosques in Kelantan

Yasoa, Mohd Rushdan; Ghazali, Mohd Safwan; Alwi, Mohd Afifie Mohd; Rahman, Azira Hanani Ab; Abdullah, Siti Salwani; Abdullah, Ahmad Ridhuan; Ismail, Mohammad; Yaacob, Mohd Rafi

doi:10.5430/rwe.v10n2p53

Cited by 4 publications

(2 citation statements)

References 8 publications

(5 reference statements)

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“…Adapun beberapa penelitian terdahulu yang membahas hal yang sama yaitu: Yasoa' et al, (2019) Beberapa penelitian terdahulu hanya memakai objek masjid yang dikelola oleh non akademik (umum) tetapi belum adanya yang melakukan penelitian terhadap masjid yang ada di lingkungan akademik serta dikelola oleh civitas akademik dan non akademik (umum). Penelitian ini memfokuskan pada praktik akuntansi sebagai bentuk wujud transparansi dan akuntabilitas berupa laporan keuangan baik dari yang ada di lingkungan akademik maupun non akademik (umum).…”

Section: Pendahuluanunclassified

Akuntabilitas Dan Transparansi Pengelolaan Keuangan Masjid

2022

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This study aims to analyze the accountability and transparency of mosque financial management in the city of Malang, especially in mosques managed by the academic and non-academic community. The objects of this research are 4 Great Mosques in Malang City, namely AR Fachruddin Mosque, An-Nur Polytechnic Mosque, Abu Dzar Al Ghifari Mosque, and Sabilillah Mosque. This research uses descriptive qualitative method. Collecting data in this research is observation, interview and documentation. Sources of data in this study are primary data and secondary data. This research is motivated by mosques which usually only present financial reports which only include revenues that are generally obtained from the congregation and cash disbursements. The source of the mosque's funds cannot be clearly identified for what purpose the funds are used. The results showed that all mosques already had financial reports as a form of accountability. The mosque's financial manager has complied with the values of sharia accounting principles: accountability, justice and truth. These three principles are related to the characteristics possessed by the apostle: sidiq, amanah, tabligh and fathanah. Although, this study found that accounting practices are still not in accordance with accounting standards for non-profit entities. This is because the financial manager does not have a financial background. Most of the mosque's financial publications are announced just before Friday prayers and posted on the wall magazine.

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Section: Pendahuluanunclassified

Akuntabilitas Dan Transparansi Pengelolaan Keuangan Masjid

2022

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“…The mosque is a centre for Muslim activities with many functions, including worship in education, economy, politics and social (Adriani et al , 2019; Aliyasak et al , 2019; Yasoa’ et al , 2019). In addition to having a strategic role as a centre for fostering the people, mosques also play a role in protecting, empowering and uniting the people to provide quality, modern and tolerant empowerment.…”

Section: Introductionmentioning

confidence: 99%

Maqashid sharia-based mosque empowerment index

As-Salafiyah¹,

Rusydiana²,

Mustafa³

2021

IJOES

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Purpose This study aims to formulate an index formula for mosque empowerment based on Maqashid Syariah as a measuring tool for the level of mosque empowerment. Design/methodology/approach This study uses a qualitative and quantitative approach (mixed method). Data collection techniques are carried out by in-depth interviews with experts consisting of academics, practitioners, scholars and regulators. The data analysis technique uses the Analytical Network Process (ANP) with Super Decision 2.10 software to construct the index model structure. Findings The results indicate that the mosque has a multi-field role, including in the fields of worship, social, education, politics, economy and culture. This study produces an index of mosque empowerment based on Maqashid Syariah, composed of sic criteria, namely, elements of Maqashid Syariah; protect religion, soul, mind, lineage, property and environment. The weighting results of the criteria indicate that maintaining religion is the main criterion with a weighted value of 0.209. Each of these criteria consists of five indicators. Of all indicators, environmental safety is the top priority, with a weighted value of 0.056. Originality/value This study is the first comprehensive study that discusses the mosque empowerment index by weighting the ANP method to produce an index of mosque empowerment based on Maqashid Syariah.

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A Preliminary Study on Financial Management Practices Among Kuala Nerus Mosques

Zakaria

Ilias

Wahab

et al. 2020

IJIB

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Each religion has its own institution and ways of dealing with all the religious-related matters in the community. For the Muslim community, the mosque, or known as "Masjid" in Arabic, is a place of worship for performing prayers and other religious-related activities. In conducting those activities, mosques usually receive funding from public donations, fundraising, "waqaf", the government and many more. Managing a mosque fund is crucial in order to build trust among the public, and simultaneously safeguard the mosque’s financial resources. Therefore, it is important for each mosque to adopt good financial management practices in managing funds effectively. The data for this study was collected through a questionnaire distributed to 23 respondents from 14 mosques in the district of Kuala Nerus, Terengganu, to explore their financial management practices. The descriptive analysis surprisingly shows that 79% of the mosques still use a manual system in managing their funds instead of a computerized accounting system. It is timely to develop a customized accounting system to cater the needs of mosques’ management to set up a systematic and efficient fund management.

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Fund Management – An Exploratory Case Study of Several Mosques in Kelantan

Cited by 4 publications

References 8 publications

Akuntabilitas Dan Transparansi Pengelolaan Keuangan Masjid

Akuntabilitas Dan Transparansi Pengelolaan Keuangan Masjid

Maqashid sharia-based mosque empowerment index

A Preliminary Study on Financial Management Practices Among Kuala Nerus Mosques

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