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Anggoro Sugeng
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JCAIP: Journal of Contemporary Applied Islamic Philanthropy
Published by Nuban Jagadhita Centre
ISSN : -     EISSN : 30255082     DOI : https://doi.org/10.62265/jcaip.v1i2.46
Core Subject : Religion,
Religion
The Journal of Contemporary Applied Islamic Philanthropy is a peer-reviewed journal published by the Nuban Jagadhita Centre, Lampung, Indonesia. The Journal of Contemporary Applied Islamic Philanthropy welcomes papers from academicians on academic research and philanthropic religious practices. In particular, documents considering the following topics are invited: Zakat practices, Infaq practices, Shadaqah practices, Wakaf practices, other philanthropic activities conducted for the public good, And Islamic economic development studies.
Arjuna Subject : Seni dan Humaniora - Studi Agama
Articles 52 Documents
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Analysis of Mosque Financial Management Accountability from a Sharia Accounting Perspective: A Study of At-Taqwa Mosque in Banjarwaru Irsa Rahmania Annasywa; Nurul Wulandari Putri
Journal of Contemporary Applied Islamic Philanthropy Vol. 4 No. 2 (2026): JCAIP
Publisher : Nuban Jagadhita Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62265/jcaip.v4i2.646

Abstract

Purpose: This study aims to analyze the accountability of financial management at At-Taqwa Mosque in Banjarwaru from a Sharia accounting perspective based on the values of shiddiq, amanah, tabligh, and fathanah. Methodology: Using a descriptive qualitative method, this study collected data through observation, in-depth interviews, and documentation. Informants were selected through purposive sampling, including the head of the mosque management committee, treasurer, a mosque management representative, and a congregant representative. The Miles and Huberman interactive model was used for data analysis, while member checking and triangulation of sources, methods, and time were used to evaluate data validity. Findings: Financial management reflected shiddiq through honest record-keeping, amanah through the responsibility of the administrators, tabligh through the dissemination of information to the congregation, and fathanah using Microsoft Excel in financial record-keeping. However, accountability remains suboptimal because record-keeping is limited to cash receipts and disbursements, congregants’ access to financial information remains limited, transaction evidence is incomplete, the division of duties in financial record-keeping is unclear, and oversight is not supported by periodic audits. The integration of these values with aspects of record-keeping, reporting, transparency, and oversight provides a more comprehensive picture of the accountability of financial management in village-level mosques. These findings reinforce the view in Sharia accounting that the application of ethical values must go hand in hand with an adequate financial management system to support transparency and accountability.
The Influence of Financial Technology, Financial Literacy, and Finansial Attitudes on Financial Risk Management of Generation Z in Islamic Finance Perspective: A Study at Bank Syariah Indonesia Bandar Lampung Fakhrur Raihan; Dinda Fali Rifan; Agus Kurniawan
Journal of Contemporary Applied Islamic Philanthropy Vol. 4 No. 2 (2026): JCAIP
Publisher : Nuban Jagadhita Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62265/jcaip.v4i2.649

Abstract

Purpose: This study aims to analyze the influence of financial technology, financial literacy, and financial attitudes on financial risk management of Generation Z in the perspective of Islamic finance in customers and service users of Bank Syariah Indonesia in Bandar Lampung. Methodology: The study used a quantitative approach with a survey method of 100 respondents selected using purposive sampling techniques. Data analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS 4. Findings: Research shows that financial technology, financial literacy, and financial attitudes have a positive and significant effect on Generation Z financial risk management in Bank Syariah Indonesia (BSI) customers in Bandar Lampung. Partially, financial technology provides ease of access to financial services and information to help Generation Z in managing financial risks more effectively. Financial literacy is the variable that has the greatest influence because the ability to understand financial concepts and decision-making has proven to play an important role in improving the quality of financial risk management. In addition, a positive financial attitude also encourages individuals to be more wise, disciplined, and responsible in managing finances in accordance with the principle of prudence. Simultaneously, the three variables were able to explain 62.5% of the variation in financial risk management, while the remaining 37.5% were influenced by factors other than the research model.

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