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All Journal Proceeding of National Conference on Accounting & Finance Indonesian Journal of Multidisciplinary Science
Tufani, Jihan Alwiyah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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Pentingnya tata kelola berbasis praktik sistem informasi akuntansi dan akuntabilitas pada masjid di Wilayah Daerah Istimewa Yogyakarta Tufani, Jihan Alwiyah; Warsono, Sony; Suandi, Aprilia Beta; Muhammad, Muhammad
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini membahas praktik sistem informasi akuntansi (SIA) dalam pengelolaan dua masjid di Daerah Istimewa Yogyakarta. Penelitian ini menggunakan pendekatan kualitatif dengan mengumpulkan data melalui wawancara dan telaah dokumen. Hasil penelitian menunjukkan bahwa praktik SIA masjid melibatkan pembuatan laporan keuangan yang dapat dipertanggungjawabkan, sistem informasi akuntansi yang sederhana, dan proses penerimaan dan penggunaan dana masjid. Penelitian ini juga menyoroti pentingnya pengelolaan keuangan yang amanah terhadap stakeholder dan kebutuhan untuk meningkatkan integritas pengelolaan masjid. Penelitian ini dapat membantu takmir masjid meningkatkan kualitas pengelolaan masjid dan menekankan betapa pentingnya bertanggung jawab untuk mempertahankan nilai-nilai religiusitas. Penelitian ini menggunakan commitment-trust theory guna menguji praktik sistem informasi akuntansi di lembaga keagamaan, khususnya masjid. Penelitian ini juga mempertimbangkan faktor-faktor seperti kepercayaan, komitmen, dan hubungan antara pengurus masjid (takmir) dan stakeholder.
Stakeholder perspectives on mosque management and accountability: A stakeholder theory approach Tufani, Jihan Alwiyah
Indonesian Journal of Multidisciplinary Science Vol. 3 No. 4 (2024): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v3i4.824

Abstract

This study focuses on stakeholder assessments of mosque management. The researchers identified and investigated stakeholders' perceptions of mosque management using a descriptive qualitative case study of a historical mosque in the Sleman Regency. The concepts of stakeholder theory and accountability were used as part of the analytical framework. The results show that stakeholders view the religious programs and activities of the mosque positively, feeling that they benefit both the mosque and the surrounding community. Stakeholders also feel that the programs reflect the mosque’s commitment to building trust and stakeholder confidence. In terms of accountability, the mosque emphasizes moral, ethical, and spiritual accountability towards God and relationships with God and humans. Financial reporting is transparent, with reports posted publicly each month. Stakeholders believe that the chief administrator carries out his/her responsibilities honestly, openly, and responsibly. Overall, the research demonstrates the importance of considering stakeholder interests and aspirations to improve mosque management performance related to quality of services, transparency, accountability, and contributing to community development.
Co-Authors Muhammad Muhammad Sony Warsono Suandi, Aprilia Beta