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All Journal Finansha: Journal of Sharia Financial Management International Journal of Economics, Business and Innovation Research
Maddani Akhsa Nulyani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Internal Audit in Preventing Mosque Financial Reporting Fraud at the Grand Mosque as a Sharia Tourism Destination in Soloraya Julia Noermawati Eka Satyarini; Rozikan, Rozikan; Wahyu Wismawati; Maddani Akhsa Nulyani
International Journal of Economics, Business and Innovation Research Vol. 4 No. 01 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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Abstract

Mosque as a non-profit organization, plays a pivotal role in its function as a place of worship. Additionally, it serves a significant role in supporting social activities, tourism, education, and other activities in accordance with Islamic law. To address the demands of transparency and accountability, it is imperative that mosques prepare accurate financial reports in accordance with relevant accounting standards. However, the implementation of these practices is often hindered by limited resources. This study aims to analyze the role of internal audit in preventing fraudulent financial reporting of mosques in accordance with relevant accounting standards, with a focus on the grand mosques of sharia tourism destinations in Soloraya, namely Al-Falah Sragen Grand Mosque, Madaniyah Grand Mosque Karanganyar, and Al-Aqsha Mosque Klaten. This research uses descriptive qualitative methods with primary and secondary data as sources through observation, interviews, and documentation. The results indicated that while the mosques have prepared financial statements in accordance with sharia accounting principles, such as accountability, fairness, and truth, their accounting practices are not yet fully aligned with the accounting standards of non-profit entities. Internal audits, though still rudimentary in some mosques, contribute to fraud prevention by providing basic oversight mechanisms. The involvement of professional organizations like LAZISMU at Masjid Raya Al-Falah Sragen exemplifies effective financial management. However, other mosques rely on simpler approval mechanisms by mosque management or local government supervision.
ISLAMIC BANKING PERFORMANCE, FINANCIAL INCLUSION, AND HUMAN DEVELOPMENT: EVIDENCE FROM PROVINCIAL ISLAMIC BANKING IN INDONESIA Maddani Akhsa Nulyani; Nurfitri Harkunti Kemala Hayati; Amelia Fitri Harahap; Fadiyah Aulannisa; Nisfi Nuur Lailatin
Finansha: Journal of Sharia Financial Management Vol. 6 No. 2 (2025): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v6i2.46221

Abstract

Islamic banking, founded on unique ethical principles, is increasingly acknowledged as a key driver of sustainable development. This study explores the relationship between Islamic banking performance, financial inclusion, and the Human Development Index (HDI) in Indonesia. Employing quantitative methods, panel data from 33 provinces spanning 2016, 2019, and 2022 were obtained from the Financial Services Authority (OJK) and the Central Statistics Agency (BPS). Path analysis was conducted using STATA 17 to investigate the direct and indirect effects of Islamic banking performance on HDI, with financial inclusion as a mediating variable. Findings reveal that bank size, as a performance indicator, negatively impacts HDI directly, and this adverse effect is intensified through financial inclusion. Conversely, Third-Party Funds (TPF) exhibit a positive direct association with HDI, also mediated by financial inclusion, highlighting the importance of accessible financial resources in enhancing human development. These findings suggest Islamic banking can support sustainable development by enhancing human development, especially when financial inclusion is prioritized. Policymakers and Islamic financial institutions should focus on expanding financial access to marginalized groups, and to innovate products tailored to their needs. This study contributes valuable insights into optimizing Islamic banking’s role in achieving broader socio-economic goals in Indonesia.
Co-Authors Amelia Fitri Harahap Fadiyah Aulannisa Julia Noermawati Eka Satyarini Nisfi Nuur Lailatin Nurfitri Harkunti Kemala Hayati Rozikan, Rozikan Wahyu Wismawati