Masiyah Kholmi


Abstrak – Pentingkah Akuntabilitas dan Transparansi dalam Pelaporan Keuangan Masjid?

Tujuan Utama – Penelitian ini berupaya untuk mengkaji akuntabilitas dan transparansi pelaporan keuangan masjid.

Metode – Penelitian  ini menggunakan metode in-depth interview. Adapun informan utama adalah pengurus dan jamaah masjid.

Temuan Utama – Akuntabilitas disajikan dengan kesederhanaan dari susunan pengelola, pola pertanggungjawaban dan bentuk laporan keuangan. Transparansi masjid dilakukan dengan adanya sinergisitas masjid, masyarakat, dengan organisasi Islam. Kesederhanaan pelaporan keuangan masjid menjadi kunci dalam akuntabilitas dan transparansi masjid.

Implikasi Teori dan Kebijakan – Kajian ini dapat membuka peluang adanya teori akuntabilitas keuangan masjid. Hasil kajian ini juga dapat menjadi masukan bagi pemerintah mengenai sistem transparansi dan akuntabilitas masjid.

Kebaruan Penelitian – Temuan bahwa kesederhanaan laporan keuangan justru dapat menjadi penyelaras masjid dengan masyarakat dan organisasi Islam adalah suatu kebaruan dalam penelitian ini.


Abstract – Are Accountability and Transparency Important in Mosque Financial Reporting?

Main Purpose – This study seeks to examine the accountability and transparency of mosque financial reporting.

Method – This research uses an in-depth interview method. The primary informants are the administrators and the congregation of the mosque.

Main Findings – Accountability is presented with the simplicity of the management structure, accountability pattern and form of financial statements. The clarity of mosque financial reporting is the key to mosque accountability and transparency. Mosque transparency is carried out by synergizing the mosque, the community, and Islamic organizations.

Theory and Practical Implications – This study can open up opportunities for an approach to mosque financial accountability. The results of this study can also be input for the Government regarding the mosque's transparency and accountability system.

Novelty– The finding that the simplicity of financial statements can harmonize the mosque with Islamic communities and organizations is a novelty in this study.


accountability; mosque; transparency; trust

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