Accountability in the Financial Management of Raudhatul Muflihin Mosque in Makassar: JEL Classification: M41, L31, Z12

Ilham Z. Salle; Muhammad  Yani; Nur Alimin  Azis; St. Nurlia  Nurdin

doi:10.55885/jmap.v6i3.1184

Authors

Ilham Z. Salle STIE Nusantara Makassar, Indonesia
Muhammad Yani STIE Tri Dharma Nusantara Makassar, Indonesia
Nur Alimin Azis STIE YPUP Makassar, Indonesia
St. Nurlia Nurdin STIE Indonesia Makassar, Indonesia

DOI:

https://doi.org/10.55885/jmap.v6i3.1184

Keywords:

Financial Accountability, Financial Management, Mosque, Transparency, Sharia Compliance, Nonprofit Organization

Abstract

Financial accountability is an important aspect of mosque management because mosque funds are primarily obtained from community donations, alms, and other forms of social contributions. This study aims to examine the implementation of financial accountability in the management of Raudhatul Muflihien Mosque in Makassar. The study employed a descriptive qualitative approach. Data were collected through direct observation, semi-structured interviews, documentation, and literature review. Primary data were obtained from an interview with the mosque's Deputy Treasurer, while secondary data consisted of the mosque's 2025 financial report. Data were analyzed through data presentation, data reduction, data verification, and conclusion drawing. The findings indicate that financial accountability at Raudhatul Muflihien Mosque has been implemented relatively well through several practices. First, financial integrity is demonstrated by recording all income and expenditures and providing supporting evidence such as receipts and notes. The recorded cash balance is also regularly compared with the physical cash available. Financial activities are supervised by the mosque chairman, indicating the existence of a simple internal control mechanism. Second, financial disclosure is conducted regularly every Friday before Friday prayers, when information regarding income, expenditures, and the remaining balance is communicated to the congregation. Financial reports and supporting documents are also displayed on the mosque's information board and may be accessed by congregants. Third, the management of mosque funds follows Islamic principles, with funds allocated only for mosque-related activities and zakat funds managed separately through the Zakat Collection Unit (UPZ). Overall, the findings demonstrate that although the mosque's financial reporting system remains relatively simple, it has established practices that support transparency, accountability, financial integrity, and compliance with sharia principles.

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