Phenomenological Study of Financial Accountability of Mosque

Asdar, Asdar; Ludigdo, Unti; P, Yeney Widya

doi:10.9790/5933-0541017

Cited by 7 publications

(5 citation statements)

References 5 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Akuntabilitas didefinisikan sebagai caraorganisasi untuk melaporkan apa yang telah dilakukannya kepada lembaga yang bertanggungjawab atas mereka yaitu komunitas atau kelompok dalam masyarakat yang memiliki hak dari timbulnya hubungan organisasi dan masyarakat (Asdar et al, 2014;Mohamed et al, 2014). Akuntabilitas menurut Mardiasmo (2006) adalah jalan agar pihak yang diberikan wewenang bertanggungjawab atas yang dikerjakannya atau membawanya untuk menjadi perhatian publik dan dilakukan secara berkala.…”

Section: Akuntabilitasunclassified

Akuntabilitas Dan Transparansi Manajemen Keuangan Masjid Agung Al Barkah Kota Bekasi

Karimah¹,

Baehaqi

2022

JIAI. j. ilm. akunt. indonesia.

View full text Add to dashboard Cite

Section: Akuntabilitasunclassified

Akuntabilitas Dan Transparansi Manajemen Keuangan Masjid Agung Al Barkah Kota Bekasi

Karimah¹,

Baehaqi

2022

JIAI. j. ilm. akunt. indonesia.

View full text Add to dashboard Cite

“…Amanah (accountability) lebih mengacu pada memberi dan menuntut pertimbangan atau kebijakan untuk melakukan sesuatu (Chowdhury et al, 2005). Akuntabilitas merupakan pertanggungjawaban tindakan seseorang atas mandat yang dipercayakan kepadanya (Asdar et al, 2014). Akuntabilitas menjadi kunci sukses suatu entitas untuk tetap eksis dan bertahan hidup di tengah-tengah masyarakat (Ahyaruddin et al, 2017).…”

Section: ) Amanahunclassified

Manajemen Keuangan Berbasis Penerapan Nilai-Nilai Profetik

Muchlis

Mais

Hartono

2022

MJSE

View full text Add to dashboard Cite

This study discusses to study the process of financial management and implementation of prophetic values in financial management at the Office of the Ministry of Religion in Takalar Regency. Prophetic values in this study include shiddiq, amanah, fathanah, and tabligh. This type of research is field research using qualitative research types with interpretive paradigms and using phenomenological and theological research. The results of this study prove that the financial management in the Office of the Ministry of Religion of Takalar Regency has been carried out according to the procedures performed. Knowledge and implementation of prophetic values by financial managers in the Office of the Ministry of Religion in Takalar Regency is realized through the Five Culture of Work of the Ministry of Religion of the Republic of Indonesia, namely Integrity, professionalism, innovation, responsibility, and exemplary. Researchers see the prophetic value in the financial management of Takalar Regency cultivated through the awareness of the managers to always increase their faith by performing the dhuha prayer, and reading the Qur'an before starting activities in the work environment.

show abstract

“…Sharia accounting developed using the Sharia paradigm can be used as Islamic accountability and decision-making tool in managing Sharia entities (Asrori & Mukhibad, 2016), both applied to sharia business entities including Sharia Banks or applied to Sharia non-profit entities such as Mosques (Wasilah & Nurhayati, 2015). Accounting practices fully established in mosques are expected to adhere to the principles of muamalah (Asdar, Ludigdo, & Widya P, 2014). Third, the last important reference needed for the development of a mosque's accounting information system is the Imaroh Mosque Model developed by Hamdan et al (2013).…”

Section: Development Of Mosque Accounting Information Systems Based Omentioning

confidence: 99%

Development of Mosque Accounting Information Systems Based on Non-profit Entity Reporting Standards and Sharia Compliance: A Case Study at the X Great Mosque

Asrori

Kiswanto

Fachrurrozie

et al. 2020

jda

View full text Add to dashboard Cite

The mosque, a place of worship for Muslims, is a non-profit entity that receives public funds. The mosque should manage, record, and report the receipt and use of mosque funds in an Islamic and accountable manner. This study aims to identify and develop a mosque accounting information system that is per the reporting standards of non-profit organizations and meets sharia compliance. The observed object of this study (hereinafter referred to the X Great Mosque) is one of the great mosques in Central Java Province. This study employs qualitative methods, a case study approach, with data sources of seven participants, including treasurer, secretary, accounting and financial staff, the heads of ketakmiran, education, and social, assets and maintenance, and business affairs programs. This study found that the X Great Mosque carries out accounting information systems properly according to the reporting standards of the non-profit organization. However, the accounting information system at the X Great Mosque, as part of Islamic accounting, has not fully met Sharia compliance because it has not separated in recording and reporting the restricted and unrestricted funds.

show abstract

Phenomenological Study of Financial Accountability of Mosque

Cited by 7 publications

References 5 publications

Akuntabilitas Dan Transparansi Manajemen Keuangan Masjid Agung Al Barkah Kota Bekasi

Akuntabilitas Dan Transparansi Manajemen Keuangan Masjid Agung Al Barkah Kota Bekasi

Manajemen Keuangan Berbasis Penerapan Nilai-Nilai Profetik

Development of Mosque Accounting Information Systems Based on Non-profit Entity Reporting Standards and Sharia Compliance: A Case Study at the X Great Mosque

Contact Info

Product

Resources

About