THE FINANCIAL MANAGEMENT PRACTICE OF MOSQUE: STUDY CASE IN MALAYSIA

Nining Islamiyah

Abstract


Abstract

This study aims to explain the financial management practices of the mosque. Specifically, the focus of this study is to explore and investigate how financial management practices in the mosque. A case study of one Malaysian mosque is undertaken. To achieve the objective of this study, the researcher used vari­ous techniques of data collection, including interviews, observations, and reviews of the documents. The findings reveal that the SHAS mosque has four mechanisms to manage financial management practices. The tools are performance assessment and evaluation, participation, regulation, and social auditing. This study concludes that financial management practices are a necessary process to support the accounta­bility of the mosque. Especially, secondary accountability relates to the responsibility of mosque managers toward capital providers of the mosque. The results of this study give some implications for the improvement of financial management practices, particularly in the mosque.

Keywords: mosque, financial management, accountability.

 

Abstrak

Penelitian ini bertujuan untuk menjelaskan praktik manajemen keuangan di masjid. Fokus penelitian ini yaitu untuk mengeksplorasi dan menyelidiki bagaimana praktik manajemen keuangan yang dilakukan oleh masjid. Penelitian ini menggunakan metode studi kasus dengan beberapa teknik pengumpulan data yang dilakukan, yaitu wawancara, observasi dan document review. Hasil dari penelitian ini menunjukkan bahwa masjid SHAS menggunakan empat mekanisme dalam praktik manajemen keuangannya, yaitu penilaian dan evaluasi, partisipasi, regulasi, dan audit sosial. Penelitian ini menyimpulkan bahwa praktik manajemen keuangan merupakan proses yang dibutuhkan untuk memastikan akuntabilitas pengelolaan masjid. Khususnya akuntabilitas sekunder yang berhubungan dengan tanggung jawab pengurus masjid terhadap para donatur masjid. Hasil dari penelitian ini juga memberikan beberapa rekomendasi yang berguna untuk meningkatkan praktik manajemen keuangan khususnya untuk masjid.

Kata kunci: masjid, manajemen keuangan, akuntabilitas


Keywords


mosque, financial management, accountability; masjid, manajemen keuangan, akuntabilitas

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