Financial Management Accountability of Mosque in Covid-19 Pandemic: The Religious and Humanist Side Exploration

  • Yunita Fitria Faculty of Economics and Business, Mulawarman University, Indonesia
  • Ferry Diyanti Faculty of Economics and Business, Mulawarman University, Indonesia
  • Hariman Bone Faculty of Economics and Business, Mulawarman University, Indonesia

Abstract

The objective of the study is to determine the impact of Covid-19 on the mosque's financial management. The study is also to explore the religiosity and humanistic side of financial managers in running their duties at the mosque. The research is qualitative research using a phenomenological approach with semi-structured interview methods. The interview process was carried out face-to-face directly with informants by using telephone, whatsapp and video calls. This study found that the involvement of agents in the financial management of the mosque is a form of devotion. Mosque’ financial reports only accept receipts and expenses because the people feel that they are satisfied with the report form. The people trust the accountability carried out by the mosque financial managers. This cannot be separated from the values ??of religiosity (self-connection with God) and humanism (honest, trusting and responsible) inherent in viewing the accountability of mosque  financial management.

Downloads

Download data is not yet available.

Author Biographies

Ferry Diyanti, Faculty of Economics and Business, Mulawarman University, Indonesia

Accounting Departement

Hariman Bone, Faculty of Economics and Business, Mulawarman University, Indonesia

Accounting Department

References

Agustana, G. W., Atmaja, N. T. H., & Tungga, A. (2017). Analisis Sumber Dana Transparansi Dan Akuntabilitas Pengelolaan Keuangan Pura Khayangan Tiga Di Desa Pakraman Bondalem Kecamatan Tejakula Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2).

Ahmadi, M., Porahmad, A., & Hatami Nezhad, H. (2014). Analysis of the Impact of Citizenship Awareness in Accountability and Performance of Aestheticization Organization for Improving Urban Landscape. Case Study: Zone6th of Tehran. Geographical Planning of Space, 3(10), 1-22.

Andarsari, P. R. (2017). Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). Ekonika : Jurnal Ekonomi Universitas Kadiri, 1(2), 143–152. https://doi.org/10.30737/ekonika.v1i2.12

Bagby, I. (2017). Exploring the giving practices in American mosques: Why do Muslims give so little to their mosques? Journal of Muslim Philanthropy and Civil Society, 1(1), 51–62. https://doi.org/10.18060/21407

Basri, H., Siti Nabiha, A. K., & Majid, M. S. A. (2016). Accounting and accountability in religious organizations: An islamic contemporary scholars’ perspective. Gadjah Mada International Journal of Business, 18(2), 207–230. https://doi.org/10.22146/gamaijb.12574

Bovens, M. (2005). The Oxford Handbook of Public Management (08 ed.).

Copson, A. (2015). What is humanism? The Wiley Blackwell Handbook of Humanism, 1–33. https://doi.org/10.1002/9781118793305.ch1

Davis, J. H., Schoorman, F. D., & Donaldson, L. (2018). Toward a stewardship theory of management. Business Ethics and Strategy, Volumes I and II, 473–500. https://doi.org/10.4324/9781315261102-29

Devilaksmi, A. T., Yasa, N. P., & Wahyuni, M. A. (2019). Implementasi Awing-Awing dalam Kontrol Akuntabilitas Pengelolaan Keuangan Pelaba Pura. 10(2), 207–217.

Dewi, K. G. S. S., Atmadja, A. W. T., & Adiputra, I. M. P. (2015). Konsep Akuntabilitas Keuangan dalam Organisasi Keagamaan (Studi Kasus pada Gereja Kerasulan Baru di Indonesia, Distrik Jawa Timur dan Bali). E-Journal S1 Ak Universitas Pendidikan Ganesha, 3(1), 1–10.

Ebrahim, A. (2003). Accountability In Practice : Mechanisms for NGOs. 31(5), 813–829. https://doi.org/10.1016/S0305-750X(03)00014-7

Fitria, Y. (2017). Akuntabilitas pada Organisasi Religi; Studi Kasus Masjid-Masjid di Balikpapan, Kalimantan Timur. Akuntabel, 14(1), 38. https://doi.org/10.29264/jakt.v14i1.1353

Gorski, P. S. (2012). Historicizing the Secularization Debate. In Handbook of the Sociology of Religion. https://doi.org/10.1017/cbo9780511807961.009

Haneef, M. A. (2005). Can There Be An Economics Based on Religion? The Case of Islamic Economics Mohamed. 7th Annual Conference of the Association for Heterodox Economics, July 2005, 15–17.

Ihsan, H., & Ibrahim, S. H. H. M. (2011). WAQF accounting and management in Indonesian WAQF institutions The cases of two WAQF foundations. Accounting, Auditing and Accountability Journal, 27(4), 252–269.

Kismawadi, E. R., Muddatstsir, U. dwi Al, & Sawarjuwono, T. (2018). Accountability and Inovative Financial Reporting to the Mosque. The International Journal of Organizational Innovation, 10(4), 111–120.

MD Zain,et al. (2020). The Dynamics of Accounting Practices and Accountability in the Selected Mosques in Federal Territory. Islamiyyat : Jurnal Antarabangsa Pengajian Islam; International Journal of Islamic Studies, 42((SI)), 81–89.

Melé, D. (2016). Understanding Humanistic Management. Humanistic Management Journal, 1(1), 33–55. https://doi.org/10.1007/s41463-016-0011-5

Mensah, B. K. A. (2016). Accountability and internal control in religious organisations: a study of Methodist church Ghana. African J. of Accounting, Auditing and Finance, 5(2), 95. https://doi.org/10.1504/ajaaf.2016.078302

Meutia, I., & Daud, R. (2021). The meaning of financial accountability in Islamic boarding schools: The case of Indonesia. International Entrepreneurship Review, 7(2), 31–41. https://doi.org/10.15678/ier.2021.0702.03

Miles, M. B., Huberman, A. M., Online, S. F., Data, Q., Methods, A. A., Matthew, S., Huberman, A. M., Saldaña, J., Miles, M. B., Huberman, A. M., Saldaña, J., Data, Q., Methods, A. A., Miles, M. B., Huberman, A. M., Saldaña, J., Analysis, D., Sourcebook, A. M., Miles, M. B., … Sourcebook, A. M. (2014). Qualitative Data Analysis : A Methods Sourcebook Download Qualitative Data Analysis : A Methods Sourcebook. 408.

Mohamed, I. S., Aziz, N. H. A., Masrek, M. N., & Daud, N. M. (2014). Mosque Fund Management: Issues on Accountability and Internal Controls. Procedia - Social and Behavioral Sciences, 145, 189–194. https://doi.org/10.1016/j.sbspro.2014.06.026

Mutch, A. (2016). Religion and accounting texts in eighteenth century Scotland: Organizational practices and a culture of accountability. Accounting, Auditing and Accountability Journal, 29(6), 926–946. https://doi.org/10.1108/AAAJ-07-2014-1753

Natanson, M. (2011). Alfred Schutz : Philosopher and Social Scientist Author ( s ): Maurice Natanson Published by : Springer content in a trusted digital archive . We use information technology and tools to increase productivity and facilitate new forms of scholarship . For more information about JSTOR , please contact support@jstor.org . Schutz : Philosopher and Social Scientist. 21(1), 1–12.

Noormansyah, I., Wulandari, B., Saumi, S., & Herdiana, V. (2019). Formal vs Informal Systems of Fund Management in House of Worship: Comparative Study between Mosque and Church in Indonesia. 73(Aicar 2018), 83–87. https://doi.org/10.2991/aicar-18.2019.19

Paranoan, N., & Totanan, C. (2018). Akuntabilitas Berbasis Karma. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2), 161–172. https://doi.org/10.24843/JIAB.2018.v13.i02.p09

Patty, A. C., & Irianto, G. (2013). Akuntabilitas Perpuluhan Gereja. Jurnal Akuntansi Multiparadigma, 4. https://doi.org/10.18202/jamal.2013.08.7191

Rahayu, S., Sari, A. R., & Saputra, T. S. (2018). Analisa Sistem Informasi Pengelolaan Keuangan Pada Upt Dinas Pendidikan Kecamatan Neglasari Kota Tangerang. SENSI Journal, 4(1), 1–8. https://doi.org/10.33050/sensi.v4i1.703

Ratcliffe, R. (2020). First coronavirus cases confirmed in Indonesia amid fears nation is ill-prepared for outbreak. 2 March.

Rodliyah, S., Djamhuri, A., & Prihatiningtias, Y. W. (2021). Revealing The Accountability of Nurul Haromain Islamic Boarding Schools: A Phenomenological Study. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(2), 359. https://doi.org/10.24843/jiab.2021.v16.i02.p12

Siswantoro, D., Rosdiana, H., & Fathurahman, H. (2018). Reconstructing accountability of the cash waqf (endowment) institution in Indonesia. Managerial Finance, 44(5), 624–644. https://doi.org/10.1108/MF-05-2017-0188

Siti Alawiah, S., Hameed Mohamed Ibrahim, S., & Sulaiman, M. (2007). The Financial Management Practices of State Mosques in Peninsular Malaysia. In Indonesian Management & Accounting Research (Vol. 6, Issue 2, pp. 65–86).

Soeherman, B. (2019). FUN RESEARCH Penelitian Kualitatif dengan Design Thinking. PT Elex Media Komputindo.

Sulaiman, M., Siraj, S. A., & Ibrahim, S. H. M. (2008). Internal Control Systems in West Malaysia’s State Mosques. American Journal of Islamic Social Sciences, 25(1), 63–81. https://doi.org/10.35632/ajiss.v25i1.396

Sześciło, D. (2020). Public financial management. Public Administration in Central Europe, 6, 196–209. https://doi.org/10.4324/9780429286452-16

Wasim, A., & Siddiqu, D. D. A. (2020). Effect of Religiosity and Spirituality on Employees Prosocial Behavior With the Mediatory Role of Humanism and Ethics. SSRN.

Yasmin, S., Haniffa, R., & Hudaib, M. (2014). Communicated Accountability by Faith-Based Charity Organisations. Journal of Business Ethics, 122(1), 103–123. https://doi.org/10.1007/s10551-013-1759-2
Published
2022-07-27
How to Cite
FITRIA, Yunita; DIYANTI, Ferry; BONE, Hariman. Financial Management Accountability of Mosque in Covid-19 Pandemic: The Religious and Humanist Side Exploration. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 17, n. 2, july 2022. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/81110>. Date accessed: 14 aug. 2022.
Section
Articles