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      • 04. LECTURERS ACADEMIC ACTIVITIES
      • JURNAL
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      THE FINANCIAL MANAGEMENT PRACTICES OF THE MOSQUES IN THE SPECIAL REGION OF YOGYAKARTA PROVINCE, INDONESIA

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      PEER REVIEW FORM BARU (1.155Mb)
      Date
      2013-12-02
      Author
      ADNAN, MUHAMMAD AKHYAR
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      Abstract
      Objective - This study is trying to investigate the financial management of the Masjid (Mosques) in the Special Region of Yogyakarta Province. Three main issues were focused: the amount of cash flow which include the balances on hand; the application of transparency and accountability principles in financial matters, and sound practice of financial management which include budgeting, strategic formulation and performance evaluation. Methods - The study is an exploratory in nature. The Special Region of Yogyakarta consists of four counties and one city (municipality). 50 Mosques have been selected as the samples. Each county/city is represented by 10 Mosques. They are selected using sampling method. The simple descriptive analysis is conducted on the data collected. Results - Based on the data analysis, the study found that there is a significant cash flow of those selected samples, dominated by Infaq/sodaqoh. Few Mosques recognized that they also receive Zakah and,Waqaf fund. Conclusion - Generally the Mosque Management have applied the principles of transparency and accountability in the form recording, although their skill in doing so needs to be improved. However, a significant number of Mosques Management have not yet set the strategic formulation, as well as budgeting process to realize the budget and its evaluation. the budget and its evaluation.
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      http://repository.umy.ac.id/handle/123456789/10450
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