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All Journal IRJE (Indonesian Research Journal in Education) Syarah: Jurnal Hukum Islam dan Ekonomi Jurnal Hukum Ekonomi Syariah : AICONOMIA J-ISCAN : Journal of Islamic Accounting Research Al-bank: Journal of Islamic Banking and Finance Risalah Iqtisadiyah: Journal of Sharia Economics Samara: Journal of Islamic Law and Family Studies
Mardianton, Mardianton
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Akuntabilitas dan Pengelolaan Keuangan Masjid Melalui Pendekatan Fenomenologi Studi Komparatif Mardianton, Mardianton; Suwita, Hanifa; Sumarni, Ira; Efendi, Faisal
Al-bank: Journal of Islamic Banking and Finance Vol 3 No 1 (2023): January - June 2023
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v3i1.7976

Abstract

This research aims to compare patterns of accountability and financial management of the Mosque through a comparative study phenomenological approach. Type of field research with a qualitative descriptive approach. The analysis technique uses comparative study phenomenology. The results of the study, Al-Mashun Grand Mosque and Medan Great Mosque have not fully implemented the accountability of their financial management, although they do not have a written SOP, but the implementation of management activities follows the laws and traditions of the previous mosque management. The Great Mosque's financial statements are audited by a public accountant every 2 months, while the Al-Mashun Grand Mosque's financial statements have never been audited, but the fairness of the report can be evaluated by Jama'ah exclusively. there is a separation of functions in the Mosque's cash expenditure which is kept in a bank account. The financial management of the Mosque has been transparent with the accessibility of the Mosque report by the Jama'ah.
Co-Authors Adrianto, Adrianto Afifa Zahra, Lilis Afrinal, Afrinal Aminuyati Aples, Aples Candra, Afrikal Efendi, Faisal Erlanda, Vonny Fiqri, Husnul Hafiz, Abdul Hertasmaldi, Hertasmaldi Ilham, Elgi Muhammad Kapitri, Neneng M. Yogi Riyantama Isjoni Muhammad Fauzi Mulyani, Ridha Nashir, M. Nellitawati Nellitawati Nurlaila Nurlaila Nurwijayanti Suarni, Lili Sulastri, Widia Sumarni, Ira Suwita, Hanifa Widiawati Widiawati, Widiawati Wiwik Handayani Yusrizal, Syamsi