Accountability for Mosque Financial Management: How Important Is It?

Nanang Setiawan

Authors

Nanang Setiawan Institut Agama Islam Al-Fatimah Bojonegoro

Keywords:

Mosque financial management, accountability, fraud prevention

Abstract

This study aims to explore the urgency of mosque financial management to increase financial accountability and prevent fraud. This study is a literature review using the results of previous studies. Mosque financial management is important to increase financial accountability. The scope of mosque financial management consists of financial planning, fundraising, fund management, financial reporting, internal control, and financial analysis. The potential for mosque funds is very large from zakat, infaq, shodaqoh, waqf, and funds from the government. Therefore, financial management is an urgent thing to do as a form of accountability to all stakeholders, especially Allah Ta'ala. Financial management, financial accountability, and transparency, as well as good internal control, are carried out to prevent potential fraud that can harm the organization and to maintain public trust. This study contributes to increasing literacy about mosque finance in the community and utilizing the results of mosque financial research needed by mosque administrators as well as in efforts to prevent fraud.

References

Adil, M. A. M., Mohd-Sanusi, Z., Jaafar, N. A., Khalid, M. M., & Aziz, A. A. (2013). Financial Management Practices of Mosques in Malaysia. Global Journal Al-Thaqafah, 3(1), 23–29. https://doi.org/10.7187/GJAT302013.03.01

Adnan, M. A. (2016). The Financial Management Practices of The Mosques in the Special Region of Yogyakarta. Tazkia Islamic Finance and Business Review, 8(2), 120–142.

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179–211. https://doi.org/10.1080/10410236.2018.1493416

Alwi, M.A., M. M. (2020). Pemberdayaan Ekonomi Masyarakat Berbasis Masjid di Tengah Pandemi Covid-19. Jurnal Al-Hikmah, 18(1), 99–116. https://doi.org/10.35719/alhikmah.v18i1.25

Ariffin, M. Z., Hanim Ahmad, J., Noraswaniaty Wan Ahmad, W., Noor Asmuni Wan Fauzi, W., & Zakaria, M. (2019). Financial Recording and Reporting Practices for Mosques. October, 978–967.

Bara, A., & Pradesyah, R. (2021). Mosque Financial Management in the Pandemic Covid 19. Proceeding International Seminar on Islamic Studies, 2(1), 21–27. http://jurnal.umsu.ac.id/index.php/insis/article/view/6206

Chrisna, H. (2020). Empowerment-Based of Mosque Finance Management Model to Increase The Ummah ’ s Economy. 4(2), 106–112.

Dewi, I. O. (2024). Identity Theft In Peer-To-Peer Lending Platform. Proceedings of the 2nd International & 5th National Conference Accounting & Fraud, February, 1–12.

Dewi, I. O., Wahyudi, I., Setiawan, N., & Uyun, J. (2023). Fraud Ditinjau dari Etika Profesi dan Etika Bisnis Kasus PT Garuda Indonesia. Media Komunikasi Ilmu Ekonomi, 40(1), 41–53. https://doi.org/https://doi.org/10.58906/melati.v40i1.101

Fachruddin, F., Pahlevi, M. R., Ismail, M., & Rasywir, E. (2020). Pengujian Implementasi Sistem Pengelolaan Keuangan Masjid Berbasis Web Dan Android. Paradigma - Jurnal Komputer Dan Informatika, 22(2), 124–131. https://doi.org/10.31294/p.v22i2.8908

Fahmi, R. A. (2022). Transformation of Mosque Management Through Islamic Social Enterprise Concept. Journal of Islamic Economics Lariba, 8, 157–178. https://doi.org/10.20885/jielariba.vol8.iss1.art10

Febriansyah, S., Wahyuni, S., Tinggi, S., Ekonomi, I., Persada, B., Tinggi, S., & Ekonomi, I. (2021). Zakat Management : Study the History of Islamic. International Journal of Islamic Civilization …, 19(1), 1–23. https://grahajurnal.id/index.php/sarwah/article/view/13%0Ahttps://grahajurnal.id/index.php/sarwah/article/download/13/50

Fish, G. (2020). Improving Accountants Ability to Identify, Manage and Prevent Fraud in Not-For-Profit Organizations. International Journal of Business, Accounting, & Finance, 14(2), 27–50.

Hamid, S. A., Mohd. Nizho, R. A., Ismail, S., & Mohd Sobhi Ishak. (2019). Transformasi Pengurusan Pembangunan Masjid Sebagai Institusi Islam : Pengalaman Masjid-Masjid Terbaik. E-Proceedings of 6th International Conference on Mosque, Zakat and Waqf Management (IMAF-2019), 30 October, 186–199. https://www.researchgate.net/publication/340678323_Transformasi_Pengurusan_Pembangunan_Masjid_Sebagai_Institusi_Islam_Pengalaman_Masjid-Masjid_Terbaik

Istan, M. (2022). Analysis of Mosque Financial Management in the Development of Mosque Funds in Indonesia. International Journal of Multicultural and Multireligious Understanding, 9(12), 316. https://doi.org/10.18415/ijmmu.v9i12.4246

Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(October), 305– 360.

Kasri, R. A., & Ramli, U. H. (2019). Why do Indonesian Muslims donate through mosques?: A theory of planned behaviour approach. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 663–679. https://doi.org/10.1108/IMEFM-11-2018-0399

Khoiriyyah, A., & Setiawan, N. (2024). Employee Happiness Sebagai Strategi Anti-Fraud pada Perusahaan. Psikoscientia, 1(1), 1–20. https://journal.iai-alfatimah.ac.id/index.php/psikoscientia/article/view/3

Koehrsen, J. (2021). Muslims and climate change: How Islam, Muslim organizations, and religious leaders influence climate change perceptions and mitigation activities. Wiley Interdisciplinary Reviews: Climate Change, 12(3), 1–19. https://doi.org/10.1002/wcc.702

Lauck, J. R., & Brozovsky, J. A. (2018). Fraud in The Nonprofit Sector: Rebuilding A Charitable Image. Journal of Accounting, Ethics & Public Policy, 19(2), 216–256.

Lenap, I. P., Nur Fitriyah, N. F., & Akhmad, Z. (2020). Praktik Manajemen Keuangan Masjid Dan Potensi Dana Masjid. Jurnal Riset Akuntansi Aksioma, 19(1), 69–88. https://doi.org/10.29303/aksioma.v19i1.88

Miharja, S., Rahman, A., & Mujib, A. (2018). Management and Facilities for Organizing Worship Guidance at the Madrasa Mosque in West Java. Ilmu Dakwah: Academic Journal for Homiletic Studies, 12(34), 275–293. https://doi.org/10.15575/idajhs.v12i1.6175

Nining Islamiyah, N. (2019). the Financial Management Practice of Mosque: Study Case in Malaysia. Jurnal Akuntansi Dan Keuangan Indonesia, 16(1), 108–121. https://doi.org/10.21002/jaki.2019.06

Ortega-Rodríguez, C., Licerán-Gutiérrez, A., & Moreno-Albarracín, A. L. (2020). Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review. Sustainability (Switzerland), 12(14). https://doi.org/10.3390/su12145834

Setiawan, N. (2023a). Pendayagunaan Filantropi Islam dan Warning Signals Terhadap Potensi Fraud. Iqtishoduna Jurnal Ekonomi Dan Bisnis Islam, 19(2), 158–172. https://doi.org/http://dx.doi.org/10.18860/iq.v19i2.20780

Setiawan, N. (2023b). Urgensi Pengelolaan Keuangan Masjid dalam Meningkatkan Akuntabilitas dan Pencegahan terhadap Fraud. Tawazun: Jurnal Ekonomi Syariah, 3(1), 21–32.

Setiawan, N. (2024a). Asset Misappropriations Fraud: A Bibliometric Study. E-Jurnal Akuntansi, 34(2), 353–370. https://doi.org/10.24843/EJA.2024.v34.i02.p06

Setiawan, N. (2024b). Internet Banking Anti-Cybercrime. Journal of Business Improvement, 1(1), 1–12. https://journal.iai-alfatimah.ac.id/index.php/jobi/article/view/2

Setiawan, N. (2024c). Religiosity for preventing employee fraud. Journal of Applied Managerial Accounting, 8(1), 1–14.

Setiawan, N. (2024d). The Hospitality: Does It Affect Audit Independence ? Auditor vs . Auditee Perspective. Jurnal Riset Akuntansi Dan Auditing, 11(1), 1–10. https://doi.org/10.55963/jraa.v11i1.609

Setiawan, N., & Alim, M. N. (2022). Islamic Philanthropy as a Deterrent to Potential Fraud. Share: Jurnal Ekonomi Dan Keuangan Islam, 11(1), 129. https://doi.org/10.22373/share.v11i1.11074

Setiawan, N., & Cholili, A. (2023). Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools. SHARE Jurnal Ekonomi Dan Keuangan Islam, 12(2), 500–525. https://doi.org/10.22373/share.v12i2.20120

Setiawan, N., Khamid, A., Huda, M. M., & Muntholip, A. (2023). Exploration of Religious Moderation with Local Culture among Samin Community, Bojonegoro. El Harakah: Jurnal Budaya Islam, 25(2), 237–254. https://doi.org/http://dx.doi.org/10.18860/eh.v25i2.24243

Setiawan, N., Rohemah, R., & Aulia, I. F. (2023). Independence for Internal Auditors: Is it Necessary? Jurnal Riset Akuntansi Dan Auditing, 10(2), 25–34. https://doi.org/10.55963/jraa.v10i2.542

Setiawan, N., & Soewarno, N. (2024a). Protection of Hajj and Umrah Pilgrims from Fraud: Evidence from Indonesia. Share: Jurnal Ekonomi Dan Keuangan Islam, 13(1). https://doi.org/http://dx.doi.org/10.22373/share.v13i1.22865

Setiawan, N., & Soewarno, N. (2024b). Zakat Disbursement Efficiency for Accountability and Prevention of Zakat Misappropriation. International Conference on Islamic Economic, 77–100. https://doi.org/https://doi.org/10.58223/icie.v3i1.307 Introduction

Setiawan, N., Tarjo, T., & Haryadi, B. (2022). Asset Misappropriation Employee Fraud: A Case Study on an Automotive Company in Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 17(2), 214. https://doi.org/10.24843/jiab.2022.v17.i02.p03

Setiawan, N., & Wahyudi, I. (2022). Keramahtamahan: Apakah Berpengaruh Terhadap Independensi Auditor? Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi), 10(01), 1–11. https://doi.org/10.31102/equilibrium.10.01.1-11

Setiawan, N., & Wahyudi, I. (2023). Pencegahan fraud pada kejahatan siber perbankan. Kabilah: Journal of Social Community, 8(14), 508–518.

Shukor, S. A., Anwar, I. F., Aziz, S. A., & Sabri, H. (2017). Muslim attitude towards participation in cash WAQF: Antecedents and consequences. International Journal of Business and Society, 18(S1), 193–204.

Sochimin, S. (2017). Manajemen Keuangan Masjid Berbasis Pemberdayaan Ekonomi Umat. El-Jizya : Jurnal Ekonomi Islam, 4(1), 119–150. https://doi.org/10.24090/ej.v4i1.2016.pp119-150

Sofiyawati, N. (2021). Pengelolaan Kas Masjid : Sebuah Upaya Menjaga Misi Dakwah. Jurnal Anida (Aktualisasi Nuansa Ilmu Dakwah), 21, 22–39.

Sugiyono. (2020). Metode Penelitian Kualitatif. Alfabeta.

Ur Rehman, A., Aslam, E., & Iqbal, A. (2021). Factors influencing the intention to give zakāt on employment income: evidence from the Kingdom of Saudi Arabia . Islamic Economic Studies, 29(1), 33–49. https://doi.org/10.1108/ies-05-2020-0017

Wulandari, S. (2018). Optimizing Fund Management of Mosque Cash for Economic Empowerment of People. 98(Icpsuas 2017), 258–262. https://doi.org/10.2991/icpsuas-17.2018.54

Yuliastuti, R. (2023). Akuntabilitas Publik Pada Pengelolaan Zakat Mal Sebagai Solusi Pengentasan Kemiskinan. Akuisisi: Journal Akuntansi, 19(02), 324–333. https://doi.org/https://doi.org/10.24127/akuisisi.v19i2.1777.g635

Yuningsih, I., Kamaruddin, A. M., & Pramono, A. T. (2020). The Role of Takmir in Mosque Fund Management on Increasing Trust Community for Zakah, Infaq and Alms (Study on the Great Mosque of Pelita Samarinda). AFEBI Islamic Finance and Economic Review, 5(02), 133. https://doi.org/10.47312/aifer.v5i02.450