DAAR EL-KAMIL: Multidisciplinary Journal
Vol 2 No 01 (2026)

Analysis of the Urgency of Hajj and Umrah Bookkeeping in Realizing Professional Financial Governance

Abd Qodir (Insititut Badri Mashduqi, Indonesia)
Mohammad Zainullah (Institut Badri Mashduqi, Indonesia)
Moh. Affan (Insititut Badri Mashduqi, Indonesia)



Article Info

Publish Date
15 Jun 2026

Abstract

The rapid growth of the Hajj and Umrah service industry in Indonesia has increased the need for professional financial governance to ensure transparency, accountability, and public trust. This study aims to analyze the urgency of bookkeeping in realizing professional financial governance within Hajj and Umrah management institutions, particularly PT Qiblatain Safarina Bakti. The research employs a qualitative approach using a literature review method by examining relevant national and international scholarly publications related to bookkeeping, financial accountability, transparency, and organizational governance. The findings indicate that the initial understanding of bookkeeping among many Hajj and Umrah service providers was generally limited to simple financial recording activities and had not yet functioned as a comprehensive financial information system. The implementation of systematic bookkeeping contributes significantly to improving financial transparency, strengthening accountability, enhancing internal control mechanisms, and supporting evidence-based managerial decision-making. Furthermore, bookkeeping is increasingly perceived as a strategic governance instrument rather than merely an administrative requirement, particularly in institutions responsible for managing pilgrims’ entrusted funds. The study concludes that bookkeeping plays a vital role in strengthening organizational credibility, stakeholder confidence, and long-term sustainability. Therefore, Hajj and Umrah institutions should prioritize standardized bookkeeping systems, improve accounting competencies, and adopt digital financial technologies to achieve professional and accountable financial governance.

Copyrights © 2026






Journal Info

Abbrev

Jmlt

Publisher

Subject

Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences

Description

DAAR EL-KAMIL: Multidisciplinary Journal aims to provide a reputable academic platform for the publication of high-quality, original research and critical scholarship that advances knowledge across multidisciplinary and interdisciplinary domains. The journal seeks to bridge theoretical inquiry and ...