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All Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM) EKONOMIKA45 Journal Transformation of Mandalika SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora Green Economics: International Journal of Islamic and Economic Education
Ahmad Abdul Mutalib
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Journal : JOURNAL SCIENTIFIC OF MANDALIKA (JSM)

 1 
Analisis Strategi Pengelolaan Keuangan Mesjid Dalam Meningkatkan Kepercayaan Donatur Mesjid Al-Markaz Al-Ma’arif Kab. Bone Asmaul Husna; Ahmad Abdul Mutalib; Abd Rasyid R
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3718-3725

Abstract

This research aims to analyze the financial management strategies of the Al-Markaz Al-Ma'arif Mosque in Bone Regency in enhancing donor trust. With the significant growth of mosques and the Muslim community in Indonesia, financial management of mosques has become crucial to ensure transparency, accountability, and efficiency in the use of funds. This study employs a qualitative method with a field approach, involving interviews and observations of mosque administrators and donors. The findings indicate that the financial management of the mosque is carried out through several funding sources, including donation boxes, voluntary contributions (infak), and productive businesses managed by the mosque administrators. The strategies implemented include managing finances based on the principles of trust, transparency in financial reporting, accountability in fund usage, efficiency and effectiveness, fairness, and compliance with Sharia law. This research finds that donor trust can be enhanced through good management and effective communication between administrators and donors. Additionally, challenges faced in financial management, such as a lack of understanding of accounting among administrators, were also identified. Therefore, this study recommends strategic steps to improve the financial management of the mosque to better empower the community and increase donor trust.
Analisis Penerapan Pencatatan Akuntansi Melalui Pendekatan Accrual Basic Ditinjau Dari Perspektif Akuntansi Syariah (Studi Kasus Pada Toko Tura Tas Pasar Sentral Palakka Kab. Bone) Alviana; Ahmad Abdul Mutalib; Fitriani
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3650-3658

Abstract

This study aims to analyze the implementation of accrual basic accounting records at the Tura Tas Store in Palakka Central Market, Bone Regency, and to review its compliance with sharia accounting principles. Good financial records not only provide a clear picture of financial conditions, but also function as a strategic decision-making tool in running a business. This study uses a qualitative method with a field approach, involving interviews and observations of the owner and employees of the Tura Tas Store. The results of the study indicate that the Tura Tas Store has not fully implemented accrual basic records because the financial records carried out only include income, expenses, and receivables. However, these records are still done manually. In accrual basic accounting, recording receivables is an important thing that reflects that income has been obtained even though cash has not been received, and is recognized as an asset. In addition, the Tura Tas Store has not fully implemented sharia accounting principles.
Co-Authors Abd Rasyid R Aisyah Alviana Arifin Sahaka Asmaul Husna Fitriani Hasni Jumarni Miftahul Khairah Muh. Hasbi Ash. Shiddiq Nur Waqiatul Qadri Risda Alimuddin Rosmini Rosmini