Since 2014
The Financial Management Practices of the Mosques in the Special Region of Yogyakarta Province, Indonesia
Tazkia Islamic Finance and Business Review
View Archive Info| Field | Value | |
| Title |
The Financial Management Practices of the Mosques in the Special Region of Yogyakarta Province, Indonesia
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| Creator |
Adnan, Muhammad Akhyar; Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Yogyakarta, Indonesia
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| Description |
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. Keywords : Cash Flow, Financial Management, Mosque
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| Publisher |
Institute for Research and Community Empowerment (LPPM TAZKIA)
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| Contributor |
—
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| Date |
2014-03-09
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://tifbr-tazkia.org/index.php/TIFBR/article/view/65
10.30993/tifbr.v8i2.65 |
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| Source |
Tazkia Islamic Finance and Business Review; Vol 8, No 2 (2013)
2460-0717 1907-8145 10.30993/tifbr.v8i2 |
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| Language |
eng
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| Relation |
http://tifbr-tazkia.org/index.php/TIFBR/article/view/65/63
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