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

doi:10.62265/jcaip.v4i2.646

Authors

Irsa Rahmania Annasywa Sekolah Tinggi Ilmu Ekonomi Syariah Putera Bangsa Tegal, Central Java, Indonesia
Nurul Wulandari Putri Sekolah Tinggi Ilmu Ekonomi Syariah Putera Bangsa Tegal, Central Java, Indonesia

DOI:

https://doi.org/10.62265/jcaip.v4i2.646

Keywords:

Accountability; At-Taqwa Mosque; Mosque Financial Management; Sharia Accounting; Transparency.

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.

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