Authors:

Yunita Fitria, Ferry Diyanti, Hariman Bone

Abstract:

“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”

Keywords

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

Downloads:

Download data is not yet available.

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

PDF:

https://jurnal.harianregional.com/jiab/full-81110

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, p. 234-251, july 2022. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-81110. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/JIAB.2022.v17.i02.p04.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 17 No 2 (2022)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License