dc.contributor.author | ADNAN, MUHAMMAD AKHYAR | |
dc.date.accessioned | 2017-05-24T06:39:41Z | |
dc.date.available | 2017-05-24T06:39:41Z | |
dc.date.issued | 2013-12-02 | |
dc.identifier.issn | 1907-8145 | |
dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/10450 | |
dc.description.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. | en_US |
dc.language.iso | en | en_US |
dc.publisher | The Institute For Research And Community Empowerment (IRCE), Tazkia University College Of Islamic Economics in Collaboration with Assosiation Of Islamic Economics Lecturers (ADESY) | en_US |
dc.source | TIFBR VOLUME 8 NO 2 AGUSTUS 2013 | |
dc.subject | Cash Flow, Financial Management Mosque | en_US |
dc.title | THE FINANCIAL MANAGEMENT PRACTICES OF THE MOSQUES IN THE SPECIAL REGION OF YOGYAKARTA PROVINCE, INDONESIA | en_US |
dc.type | Article | en_US |