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All Journal JEKAMI: Journal of Accounting
Muttiarni
Muhammadiyah University of Makassar
Economics, Econometrics & Finance

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Analysis of the Application of Financial Management Principles to Mosque Financial Reports in Sinjai Regency Ainun Nabilai; Mutiara Ramadani; Nurdiana; Muh Irsan Irwanto; Sitti Hadija; Sindy Gusliana; Muttiarni
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

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Abstract

One of the most important aspects in maintaining the survival and prosperity of a mosque is good financial management. The reason is, mosques also require quite a bit of monthly funds.  The aim of this research is to determine the accountability and transparency of mosque financial reports. The research method is qualitative with 12 informants who are mosque managers and congregation members of the Raya Nur Balangnipa Mosque. Qualitative data relating to the research subject was collected through distributing questionnaires.  Primary and secondary data are the data sources used in this research for data collection.   Based on the research results, it was found that the implementation of financial report management at the Nur Balangnipa Grand Mosque in Sinjai district apparently used manual or basic techniques.  Mosques only keep financial records of money coming in, money going out and the final balance.    Then, once a week, before prayer, the mosque's microphone is used to announce money coming in, money going out, and the final cash balance.  In addition, for non-benefit financial reports, targeted investigations show that the financial reports of non-benefit associations have not prepared financial reports in accordance with existing principles, especially PSAK No. 45 means that the mosque administrators do not know and do not understand PSAK no. 45
Analysis of Village Fund Budget Management in Tokalimbo Village, Towuti District, East Luwu Regency Andi Dina Fadlia Mattoreang; Nur Widya Jabal; Dian Sasmita; Asrah Anjani; Rio Kurniawan; Putri Amelia Safitri; Muttiarni
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

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This research investigates the management of village fund budgets in Tokalimbo Village, located in Towuti District, East Luwu Regency. To support village development and improve community welfare, it is very important to manage village funds. Qualitative descriptive research was used, with data collection through observation, interviews and documentation. The research results show that village fund management in Tokalimbo Village has been carried out in accordance with established regulations, but there are several obstacles, such as limited apparatus capacity and poor community participation. To overcome this obstacle, capacity building is needed through training and outreach, as well as encouraging communities to participate more actively in planning and implementing village programs. Therefore, it is hoped that village funds will be managed more efficiently and provide the greatest benefits for the people of Tokalimbo Village.
Analysis of Sources of Income and Financial Receipts of the Al-Muttaqien Mosque Salfa Seti; Fathul Khaeril; Sulistiawati; Fatmawati; Yusriani; Trisna Febrianti; Muttiarni
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

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Al-Muttaqien Mosque is a significant place of worship in its community, with various sources of income and financial receipts that support its operations and social activities. This research aims to analyze the mosque's sources of income and the management of its financial revenues. Using a qualitative approach with case studies, this research involved in-depth interviews with mosque administrators, direct observation, and analysis of financial documents. The research results show that the main sources of income for the Al-Muttaqien Mosque include donations, alms, zakat, community donations, as well as economic activities such as renting facilities. Research also reveals the importance of transparency and accountability in managing mosque finances. Even though financial management has been carried out carefully, there are challenges such as limited human resources who have expertise in accounting and the use of technology. Income diversification and waqf management strategies were identified as potential for increasing mosque income in a sustainable manner. This research also emphasizes the need to provide regular financial reports to build congregational trust and increase their participation. With effective management, mosques can have a significant positive impact on society through various social, educational and economic activities. It is hoped that this research will provide useful insights for other mosque administrators in improving the effectiveness and efficiency of financial management in their respective places of worship
Tenrigangkae Village Funding Analysis Kab. Maros in Encouraging Local Infrastructure and Economic Development Tantri Dwi Astria; Sarmila; Muttiarni; Sephia Nanda Wulansari; Nurmi; Esti Qama; Muh Rifkiadi Nasir
JEKAMI Journal of Accounting Vol. 4 No. 1 (2024): January 2024
Publisher : Pustaka Digital Indonesia

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Village funding plays a crucial role in supporting infrastructure and local economic development at the regional level. Through effective fund allocation, villages can increase access to basic services such as education and health, as well as improve infrastructure that supports residents' daily lives. This study uses a qualitative approach to explain how village funding contributes to encouraging infrastructure development and the local economy. Data were analyzed through content analysis and life history methods to identify emerging themes and patterns. The research results show that the development of village information systems provides significant benefits, including increased access to information, government transparency, efficiency of public services, active community participation, improved quality of life, better management of natural resources, support for local economic growth, as well as increased security and welfare of society as a whole. Thus, village funding and infrastructure development are key in improving the welfare of rural communities and reducing development gaps in the region.
Analysis Effectiveness and Efficiency Management Budget Village Regional Income and Expenditures in Sanur Kaja Village, Regency Badung, Bali Nurul Qalbi Insaniah; Ansar Setiawan N; Nur Hafsa; Sri Putri Wahyuni; Hapriansyah Harun S; Izzati Saputri. A; Muttiarni
JEKAMI Journal of Accounting Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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Sanur Kaja Village is a village located in South Denpasar District, Denpasar City, Bali. As part of a famous tourism area, Sanur Kaja has significant economic potential from the tourism and cultural sectors. However, the management of the Village Revenue and Expenditure Budget (APBD) in Sanur Kaja is the main focus in efforts to improve the welfare of local communities and develop basic infrastructure. This research applies analytical verification methods with a quantitative approach. Researcher use secondary data sources like articles , news from online media, journals , books , documentation and sources other. Collected data will processed For produce information that provides description about condition object research and information related Budget Regional Income and Expenditures (APBD). The results of the analysis have been done researcher 3 years final from 2021 to 2023 shows​ that level the average effectiveness reaches 82% and level efficiency reached 85%. This indicated that management finances in the village Sanur kaja done with Enough Good . . Writer hope APBD management in villages Sanur kaja Can more optimal with method Need done evaluation deep to fluctuation income original area For identify the cause and take steps For increase its stability . Government area can consider diversification source income or increase efficiency in management existing income
Analysis of the Effectiveness of Mosque Financial Management in Improving the Welfare of the Mega Rezky Mosque Congregation in Gowa Regency Lutfi Andi Abrar; Nur Indah Cahyani; Nur Isnaini Syaifullah; Bayu Irsandi Putra; Imel Rahmadani; Radia; Muttiarni
JEKAMI Journal of Accounting Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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Abstract

With the increasing number of mosque construction and the number of Muslim population in Indonesia, the opportunity to optimize the function of mosques through effective financial management is also increasing. The command to prosper mosques is clearly stated in the Qur'an and As- Sunnah . Considering the significant positive impact on society, efforts to prosper mosques require planned and structured financial management. Good mosque financial management includes not only recording and reporting transactions, but also budget planning, cash management, and appropriate allocation of funds for various mosque programs and activities. The research method used in this research is based on a literature review of relevant previous research and various scientific journals. By referring to previous research, this research seeks to adapt and develop a methodology that has been proven effective. This approach was taken to ensure the validity and reliability of the data produced, so that the method used has a strong basis and has been scientifically tested . As for the fact that there are still many mosque administrators who do not understand the social realities in their mosque environment for various reasons, the administrators are so busy that they do not have time to pay attention to the movement of people's lives, so it is necessary to think about it so that whoever becomes the financial manager of the mosque is not from a group whose activity schedule is too busy so that their main duties as DKM are neglected. The author suggests that training be carried out for the management of the Mega Rezky Mosque, especially the mosque treasurer, regarding professional mosque management. This training aims to increase the knowledge and ability of administrators in preparing mosque financial reports in accordance with applicable accounting principles. In this way, it is hoped that mosque financial management can be carried out more effectively, transparently and accountably
Co-Authors Ainun Nabilai Andi Dina Fadlia Mattoreang Ansar Setiawan N Asrah Anjani Bayu Irsandi Putra Dian Sasmita Esti Qama Fathul Khaeril Fatmawati Hapriansyah Harun S Imel Rahmadani Izzati Saputri. A Lutfi Andi Abrar Muh Irsan Irwanto Muh Rifkiadi Nasir Mutiara Ramadani Nur Hafsa Nur Indah Cahyani Nur Isnaini Syaifullah Nur Widya Jabal Nurdiana Nurmi Nurul Qalbi Insaniah Putri Amelia Safitri Radia Rio Kurniawan Salfa Seti Sarmila Sephia Nanda Wulansari Sindy Gusliana Sitti Hadija Sri Putri Wahyuni Sulistiawati Tantri Dwi Astria Trisna Febrianti Yusriani