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All Journal Krisna: Kumpulan Riset Akuntansi JAM : Jurnal Aplikasi Manajemen Measurement : Jurnal Akuntansi Jurnal Mirai Management Hasanuddin Economics and Business Review SENTRALISASI AkMen JURNAL ILMIAH JURNAL RISET AKUNTANSI JAMBI YUME : Journal of Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Kompetif Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Al-Buhuts (e-journal) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Finance and Business Digital (JFBD) Journal Online Manajemen ELPEI (JOMEL) Jurnal Bisnis dan Kewirausahaan IECON: International Economics and Business Conference Jurnal Akuntansi dan Keuangan Arunika: Jurnal Pengabdian Masyarakat
Riza Praditha
STIE Tri Dharma Nusantara Makassar
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Neuroscience Social Sciences Other

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Strengthening Financial Accountability in Faith-Based Public Services: Lessons from Mosque Governance in Indonesia Anggraeni, Rasmi Nur; Amir, Andi Mattulada; Rajindra, Rajindra; Septiana, Nani; Praditha, Riza
Jurnal Aplikasi Manajemen Vol. 24 No. 1 (2026)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

Mosques are important in controlling the community finances. Nevertheless, they do not always go smoothly, and these problems include the absence of transparency in reporting, uneven or unstructured record-keeping, and disorganized financial reports. This may result in the erosion of the popular belief, should this be maintained, and this would have an impact on the stability of the mosque. The study being conducted will attempt to establish the relationship between the management of mosques and financial transparency and accountability. In addition, the case study was performed qualitatively in the Donggala Grand Mosque, Central Sulawesi, between March and June 2024. The respondents were seven people who described how they handle mosque finances on a day-to-day basis: two administrators of the mosque, one treasurer, and four active congregants. The semi-structured interviews, direct observation of mosque activities, and analysis of available financial reports were used in the collection of data. The results indicate that frequent review of financial reports accompanied by simple cash flow records can lead to an improved understanding of the people in the congregation about their financial data. This will also serve in establishing a donor confidence and make it easier to manage mosque fund accountability as per the needs of the community. Finally, this study demonstrates that Islamic principles of ethical behavior and proper financial management may result in the improved management of mosques and make them open and responsible. Besides this, this study further enhances the role played by stakeholders like the policymakers, the Islamic philanthropic institutions, and the administrators of mosques to know how they can improve their financial management in the future.
Co-Authors ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Adityaningsih, Yuliana Alimuddin, Muh. Ilham Amir, Andi Mattulada Andardinata, Ady Andi Ruslan Andi Yusril Cibu Cibu Anggraeni, Rasmi Nur Annisa, Rizky Anthony Holly Anwar, Anas Iswanto Arman Kamal Asmawiyah Asmawiyah Ayu Gustiningsih, Diah Bahtiar Bahtiar Bustan Ramli Dasri, Muhammad Diah Ayu Gustiningsih Fatahillah R Fransiskus Randa Fransiskus Randa Haliah, Haliah HARIYANTI Holly, Anthony iani * Fitriani Indah Pusvita Sari Irma Nasution Ali IRVANDI, IRVANDI Jamaluddin Majid Jamaluddin Majid Kartini Kartini Lasty Agustuty Laurentius Christian Oktavianus Linda Arisanty Razak Lulu Ariandi Saputra Mande, Henni Megawati - Megawati Megawati Misdal Bayana Muhaeril, Muhaeril Muliana, Sitti Nur Aisyah Nur Fatwa Basar Nurjaya Gani Nurlaila Hasmi Nurlinda Nurlinda, Nurlinda Paulus Tangke Rais, Fiqriah A. Rajindra Reski Amalia Putri Reynaldi Fansurya Robert Jao Said, Siti Nur Reskiyawati Septiana, Nani Siti Nur Reskiyawati Said Suriani Suriani Syahrul Syahrul Tangke, Paulus The, Felisya Wali, Nur Fitri Yohanis Rura Zainal Abidin