Article Per Year (5 Year)
p-Index From 2021 - 2026
3.634
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis International Journal Ihya' 'Ulum al-Din Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Journal on Education Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan INFOKUM Journal of Management and Bussines (JOMB) Jurnal Ekonomi Journal of Vision and Ideas (VISA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akuntansi dan Keuangan Governors Manajemen Kreatif Jurnal Journal Economic Excellence Ibnu Sina Jurnal Penelitian Pendidikan Indonesia Society Image : Jurnal Riset Manajemen
Nurlaila Nurlaila
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Society

 1 
Transparansi dan Akuntabilitas dalam Pengelolaan Dana Masjid Mandiri: Studi Kasus Masjid Kota Medan Sabaruddin Chaniago; Nurlaila Nurlaila; Mustapa Khamal Rokan
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.730

Abstract

This study examines the level of transparency in the management of independent mosque funds in Medan City, North Sumatra, Indonesia, evaluates adherence to accountability principles, and provides actionable recommendations for improvement. Using a quantitative research approach, questionnaires and observations were used to collect data from mosque administrators, worshippers, and donors at the Al-Musabbihin Mosque. These instruments were designed to assess trust and participation in mosque activities. Data analysis was conducted using Structural Equation Modeling (SEM) with Smart PLS 3.0, focusing on Outer and Inner Model evaluations. The results reveal that human resource (HR) competency, internal control systems, technological integration, stakeholder engagement, and compliance with financial management standards significantly impact transparency and accountability in mosque fund management. Additionally, organizational commitment amplifies the positive influence of HR competency and internal controls on these outcomes. The study highlights the critical need for ongoing HR development through targeted training and education to ensure effective and accountable fund management. Furthermore, establishing comprehensive internal control systems is essential to prevent fund misuse and build public trust. The findings demonstrate that transparent and accountable fund management fosters public confidence, optimizes resource utilization, and enhances the mosque’s capacity as a vibrant and empowered social institution.
Co-Authors Arinah Syahira Asmuni Asmuni Bambang Lesmono Chaniago, Sabaruddin Devinta Indah Sari Sinaga Efrida Sari Ramayani Siahaan Faisal Akbar Indra Mualim Hasibuan Ismail Nura Jannah, Nurul Jukhairia Ritonga Khairunnisa Harahap Laylan Syafina Marliyah Mei Linda Suryanti Lubis Morina Sari Simamora Muhammad Al Giffary Muhammad Syahbudi Muhammad Taufik Hidayat Murdifin azhar Musdalifah Musdalifah Mustapa  Khamal  Rokan Nida Andina Nina Iftiani Nursakilah Lubis Nurul Inayah Nurwani Nurwani Pandapotan Ritonga Putri Apriyani br Rangkuti Rahmat Daim Harahap Rajab Siregar Ridho Erianto SAPARUDDIN SAPARUDDIN Saparuddin Siregar Shinta Kemala Dewi Sri Sudiarti Tambunan, Khairina Yani Suryani Yona Andreani Zainuddin Saleh Lubis