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All Journal JURNAL ECONOMIA Iqtishoduna: Jurnal Ekonomi Islam
Hafizah Abdul Rahim
Universiti Malaysia Perlis
Economics, Econometrics & Finance

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Cash Flow Analysis of Mosques in Surakarta Residence, Indonesia Fauzul Hanif Noor Athief; Anissa Hakim Purwantini; Hafizah Abdul Rahim
IQTISHODUNA: Jurnal Ekonomi Islam Vol 11 No 1 (2022): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.013 KB) | DOI: 10.54471/iqtishoduna.v11i1.1140

Abstract

Mosques have the potential to become the center of Muslim activities. This potential can be realized if the administrator can make attractive activities with the right allocation of funds. However, the absence of income and expenditure mapping based on cash flow statements affects the budgeting of planning activities. The research aims to map the cash flow to discover the budgeting possibility of the mosque. The research will be done by initially revealing the source of income and expenditure of the mosque as well as its general cash flow. By using the sample of mosque reports from each sub-district in Surakarta, this study would review the monthly financial statements of the mosques from 2016 to 2019 using content analysis. The research concluded that making budgeting out of the cash flow mapping is possible but vague since there is no clear pattern of both revenue and expenditure. Each type of mosque had a different composition of income, with Friday Shadaqah as the most significant domination for 57%. On the expense side, the Regular Expenses, Other Expenses, and Development Expenses, each contributed 1/3 of the total outcome for all types of a mosque.
Cash Flow Analysis of Mosques in Surakarta Residence, Indonesia Fauzul Hanif Noor Athief; Anissa Hakim Purwantini; Hafizah Abdul Rahim
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 11 No. 1 (2022): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.013 KB) | DOI: 10.54471/iqtishoduna.v11i1.1140

Abstract

Mosques have the potential to become the center of Muslim activities. This potential can be realized if the administrator can make attractive activities with the right allocation of funds. However, the absence of income and expenditure mapping based on cash flow statements affects the budgeting of planning activities. The research aims to map the cash flow to discover the budgeting possibility of the mosque. The research will be done by initially revealing the source of income and expenditure of the mosque as well as its general cash flow. By using the sample of mosque reports from each sub-district in Surakarta, this study would review the monthly financial statements of the mosques from 2016 to 2019 using content analysis. The research concluded that making budgeting out of the cash flow mapping is possible but vague since there is no clear pattern of both revenue and expenditure. Each type of mosque had a different composition of income, with Friday Shadaqah as the most significant domination for 57%. On the expense side, the Regular Expenses, Other Expenses, and Development Expenses, each contributed 1/3 of the total outcome for all types of a mosque.
Balancing Financial and Socioemotional Wealth: How Zakat Empowerment Programs Influence Family Business Decisions Gunawan Baharuddin; Bayu Taufik Possumah; Asmak Ab Rahman; Hafizah Abdul Rahim; Hareth Zuhair Alshamayleh
Jurnal Economia Vol. 22 No. 2 (2026): June 2026
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v22i2.89816

Abstract

This study investigates the relationship between zakat empowerment programs and the balance of financial and socioemotional wealth (SEW) in family-owned businesses. Using survey data from 178 Muslim-owned family businesses across three countries, this study examines how strategic zakat distribution influences business decision-making and performance. Study findings reveal that businesses with formalized zakat empowerment programs demonstrate higher levels of SEW preservation while maintaining comparable financial performance to those with traditional zakat practices. Path analysis indicates that strategic zakat distribution positively mediates the relationship between family values and business sustainability. Furthermore, cluster analysis identifies three distinct approaches to balancing financial and socioemotional wealth through zakat: community-focused, business-integrated, and tradition-oriented. This study contributes to SEW theory and Islamic business ethics by offering empirical evidence on how religious financial obligations can be strategically leveraged to support both socioemotional and financial goals in family firms.
Co-Authors Asmak Ab Rahman Baharuddin, Gunawan Bayu Taufik Possumah Fauzul Hanif Noor Athief Hareth Zuhair Alshamayleh Purwantini, Anissa Hakim