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p-Index From 2021 - 2026
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All Journal JEKAMI: Journal of Accounting Masterpiece Journal Society Service Insight
Fatmawati
Muhammadiyah University of Makassar
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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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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Abstract

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
Strengthening Human Resource Capacity through Human Capital Development Transformation: Evidence from the Protocol and Leadership Communication Unit of Polewali Mandar Regency Government Ainun Zakinah; Wahdania; Fatmawati; Muchriady Muchran
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.500

Abstract

This study examines how Human Capital Development (HCD) transformation strengthens human resource capacity within the Protocol and Leadership Communication Unit of the Polewali Mandar Regency Government, Indonesia. In the context of increasing public demands for transparency, responsiveness, and effective communication, local governments are required to develop adaptive and competent human resources. This research aims to analyze the implementation of HCD and to identify supporting and constraining factors influencing its effectiveness in the public sector. A qualitative case study approach was employed, with data collected through in-depth interviews, direct observations, and document analysis involving officials and staff of the unit. The data were analyzed using thematic analysis supported by data triangulation to ensure validity. The findings indicate that HCD initiatives have contributed positively to improving technical and managerial competencies in protocol and leadership communication functions. However, the transformation process faces persistent challenges, particularly limited training budgets, inadequate technological infrastructure, low digital literacy, and bureaucratic constraints. Leadership commitment and organizational support were found to be critical enablers, although their impact remains constrained by structural and resource limitations. This study contributes to the human capital literature by providing empirical evidence from a local government setting, highlighting the gap between HCD policy formulation and operational implementation. Practically, the findings suggest the need for more integrated HCD policies, enhanced investment in digital infrastructure, and continuous capacity-building programs to support sustainable human resource development in the public sector. The study offers insights for policymakers seeking to strengthen institutional performance through strategic human capital transformation.
Co-Authors Ainun Zakinah Fathul Khaeril Muchriady Muchran Muttiarni Salfa Seti Sulistiawati Trisna Febrianti Wahdania Yusriani