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


The pandemic of Covid-19 influences the behaviour of worship places in doing their accountability. Indeed, it is difficult to trace the truth of the source and amount of the donated funds. The study's objective is to explore the accountability mechanisms of places of worship by exploring them in the context before and during the COVID-19 pandemic. The study is also to explore the religiosity and humanistic side of financial managers in running their duties at the mosque. This research is qualitative research using a phenomenological approach with semi-structured interview methods. This study found that accountability before and during the pandemic has a similar practice in terms of financial accountability. Interestingly, an increasing source of funds was found during the pandemic. There is additional shopping for Wi-Fi to support the mosques’ activities. The accountability of mosque financial management consists of religious (self-connection with God) and humanism (honest, trusting and responsible).

Keywords: accountability, covid-19 pandemic, mosque, religiosity, humanist


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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


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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, p. 234-251, july 2022. ISSN 2303-1018. Available at: <>. Date accessed: 01 apr. 2023. doi: