Consistency, accountability, and transparency in mosque financial management based on psak no. 109 (case study of the mosque in bandar khalipah village)
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Feb 28, 2023
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Abstract
This study aims to determine consistency, accountability, and transparency in the financial management of mosques in Bandar Khalipah Village as reviewed based on PSAK 109. The objects of this research are 3 mosques located in Bandar Khalipah Village namely Al-Ishlah Mosque, Babussalam Mosque, and Miftahul Iman Mosque. The type of research used in this research is descriptive qualitative research. Data sourced from primary data and secondary data with data collection techniques used in this study are documentation, field observations, and interviews. Based on the results of this study it can be concluded that the financial reports at Al-Ishlah Mosque, Babussalam mosque, and Miftahul Iman mosque as a whole are not in accordance with PSAK 109 because of several problems or obstacles found, namely the lack of information about PSAK 109 and the lack of ability of managers to make reports financial statements in accordance with PSAK 109.
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How to Cite
Fauzi, M. I., & Harmain, H. (2023). Consistency, accountability, and transparency in mosque financial management based on psak no. 109 (case study of the mosque in bandar khalipah village). Enrichment : Journal of Management, 12(6), 5275-5282. https://doi.org/10.35335/enrichment.v12i6.1198
References
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Aufa Moerrin, D., & Priono, H. (2022). The Effect of Accountability and Transparency Principles on Employee Performance. Fair Value: Scientific Journal of Accounting and Finance, 4(11), 4857–4868. Https://Doi.Org/10.32670/Fairvalue.V4i11.1780
Beastudi, I. (2016). Consistency in Presentation of Financial Statements. Https://Www.Beastudiindonesia.Net/Konsisten-Penyajian-Laporan-Keuangan/.
Bulutoding, L.-, & Anggeriani, W.-. (2018). ACCOUNTING ZAKAT: STUDY OF PSAK 109 (Case Study at BAZNAS Makassar City). ACCOUNTABILITY: Scientific Journal of Economic Sciences, 11(1), 23–37. Https://Doi.Org/10.35457/Accountability.V11i1.446
Edowati, M., Abubakar, H., & Said, M. (2021). Analysis of Accountability and Transparency in Regional Financial Management on the Performance of the Regional Government of Deiyai Regency. Indonesian Journal Of Business And Management, 4(1), 87–96. Https://Doi.Org/10.35965/Jbm.V4i1.1184
Garung, CY, & Ga, LL (2020). The Effect of Accountability and Transparency on Village Fund Allocation Management (Add) in Achieving Good Governance in Manulea Village, Sasitamean District, Malacca Regency. Accounting journal : Transparency and Accountability, 8(1), 19–27. Https://Doi.Org/10.35508/Jak.V8i1.2363
Gusman, & Sujana, W. (2021). Consistency, Accountability and Transparency in the Management of Zakat, Infaq and Alms at the Amil Zakat Board of Baubau City Based on PSAK No.109 Year 2018-2020. Student Scientific Journal of the Faculty of Economics Umbuton, 3, 1.
Hadijah, S. (2019). Analysis of the Application of PSAK 109 Concerning Zakat, Infaq, and Alms Accounting at the National Amil Zakat Agency, Majene Regency. Journal Of Economic, Public, And Accounting (JEPA), 1(2), 58–67. Https://Doi.Org/10.31605/Jepa.V1i2.297
Handayani, S. (2019). Accounting for Zakat PSAK 109 in Strengthening Good Corporate. Iqtishadia: Journal of Economics & Sharia Banking, 6(2), 191–202. Https://Doi.Org/10.19105/Iqtishadia.V6i2.
Harmain, H. (2018). Mosque Accounting. In Bitkom Research (Vol. 63, Issue 2). Http://Forschungsunion.De/Pdf/Industrie_4_0_Umsetzungsempfehlungen.Pdf%0Ahttps://Www.Dfki.De/Fileadmin/User_Upload/Import/9744_171012-KI-Gipfelpapier-Online.Pdf%0Ahttps://Www.Bitkom.Org/ Sites/Default/Files/ Pdf/Presse/Anhaenge-An-Pis/ 2018/180607 -Bitkom
Kamilah, Jannah, N., & Widad, I. (2022). The Effect of Transparency, Knowledge, and Religiosity on the Low Interest of Muslim Communities to Pay Zakat at Baznas Asahan District. Indonesian Multi-Discipline Scientific Journal, 2(1), 163–173. Https://Katadata.Co.Id/Berita/2020/01/06/Baru-83-Perta-Bpjs-Kesehatan-Per-Akhir-2019-
Mahardika, M., Prasetyo, A., & Amalia, FA (2022). Accountability and Transparency of Mosque Financial Management. El Muhasaba Journal of Accounting, 13(2), 135–147. https://Doi.Org/10.18860/Em.V13i2.15479
Nikmatuniyah, & Marliyati. (2015). Accountability of Financial Statements of Amil Zakat Institutions in the City of Semarang. Accredited' Decree of the Ministry of Education and Culture, 31(2), 485–494.
Nurhadianto, T., & Khamisah, N. (2019). Analysis of Transparency in Regional Financial Management: An Empirical Study of Regency/City Regional Governments in Lampung Province. TECHNOBIZ : International Journal Of Business, 2(2), 70. Https://Doi.Org/10.33365/Tb.V3i2.453
Oktavia Widhawati, E., Suhartini, D., & Aning Widoretno, A. (2021). ACCOUNTABILITY AND TRANSPARENCY AS ISAK 35 IMPLEMENTATION (Study at An-Nuur Pare Great Mosque, Kediri Regency). Journal of Proaksi, 8(2), 363–375.
Pratama, R., Agustin, H., & Taqwa, S. (2019). The Influence of Accounting Control, Reporting Systems and Clarity of Budget Targets on Performance Accountability of Government Agencies. 1(1), 429–444.
Rahmawati, DR, & Septiarini, DF (2021). The Factors That Affect Zis Fundraising On Zakat Management Organization In 2016-2019. Journal of Islamic Economics Theory and Applied, 8(5), 559. Https://Doi.Org/10.20473/Vol8iss20215pp559-569
Saputri, TD, Diana, N., & Mawardi, MC (2019). Analysis of the Application of PSAK 109 to Amil Zakat Institutions in Batu City (Case Study at LAZIS Al-Haromain and LESMA An-Nuur Batu City). E-Jra, 08(03), 12–28.
Sukmawati, F., & Nurfitriani, A. (2019). The Influence of Transparency and Accountability on Village Financial Management (Study on Village Governments in Garut Regency). Scientific Journal of Business, Capital Markets, and MSMEs, 2(1), 52–66.
Ula, ID, Halim, M., & Nastiti, AS (2021). Application of Isak 35 at Baitul Hidayah Puger Jember Mosque. Progress: Journal of Education, Accounting and Finance, 4(2), 152–162. https://Doi.Org/10.47080/Progress.V4i2.1286
Zanatun Anah, Syamsul Hidayat, Nani Rohaeni. (2018) Analysis of Financial Statements Based on Stake 109 Arrohman Orphanage Foundation. ACQUISITION: Journal of Accounting.
Zulkifli Umar, Cut Fittika, K. (2018). The Influence and Transparency of Regional Financial Management on the Performance of the Aceh Inspectorate Agency. Collegial, 6(2), 136–48.
Aufa Moerrin, D., & Priono, H. (2022). The Effect of Accountability and Transparency Principles on Employee Performance. Fair Value: Scientific Journal of Accounting and Finance, 4(11), 4857–4868. Https://Doi.Org/10.32670/Fairvalue.V4i11.1780
Beastudi, I. (2016). Consistency in Presentation of Financial Statements. Https://Www.Beastudiindonesia.Net/Konsisten-Penyajian-Laporan-Keuangan/.
Bulutoding, L.-, & Anggeriani, W.-. (2018). ACCOUNTING ZAKAT: STUDY OF PSAK 109 (Case Study at BAZNAS Makassar City). ACCOUNTABILITY: Scientific Journal of Economic Sciences, 11(1), 23–37. Https://Doi.Org/10.35457/Accountability.V11i1.446
Edowati, M., Abubakar, H., & Said, M. (2021). Analysis of Accountability and Transparency in Regional Financial Management on the Performance of the Regional Government of Deiyai Regency. Indonesian Journal Of Business And Management, 4(1), 87–96. Https://Doi.Org/10.35965/Jbm.V4i1.1184
Garung, CY, & Ga, LL (2020). The Effect of Accountability and Transparency on Village Fund Allocation Management (Add) in Achieving Good Governance in Manulea Village, Sasitamean District, Malacca Regency. Accounting journal : Transparency and Accountability, 8(1), 19–27. Https://Doi.Org/10.35508/Jak.V8i1.2363
Gusman, & Sujana, W. (2021). Consistency, Accountability and Transparency in the Management of Zakat, Infaq and Alms at the Amil Zakat Board of Baubau City Based on PSAK No.109 Year 2018-2020. Student Scientific Journal of the Faculty of Economics Umbuton, 3, 1.
Hadijah, S. (2019). Analysis of the Application of PSAK 109 Concerning Zakat, Infaq, and Alms Accounting at the National Amil Zakat Agency, Majene Regency. Journal Of Economic, Public, And Accounting (JEPA), 1(2), 58–67. Https://Doi.Org/10.31605/Jepa.V1i2.297
Handayani, S. (2019). Accounting for Zakat PSAK 109 in Strengthening Good Corporate. Iqtishadia: Journal of Economics & Sharia Banking, 6(2), 191–202. Https://Doi.Org/10.19105/Iqtishadia.V6i2.
Harmain, H. (2018). Mosque Accounting. In Bitkom Research (Vol. 63, Issue 2). Http://Forschungsunion.De/Pdf/Industrie_4_0_Umsetzungsempfehlungen.Pdf%0Ahttps://Www.Dfki.De/Fileadmin/User_Upload/Import/9744_171012-KI-Gipfelpapier-Online.Pdf%0Ahttps://Www.Bitkom.Org/ Sites/Default/Files/ Pdf/Presse/Anhaenge-An-Pis/ 2018/180607 -Bitkom
Kamilah, Jannah, N., & Widad, I. (2022). The Effect of Transparency, Knowledge, and Religiosity on the Low Interest of Muslim Communities to Pay Zakat at Baznas Asahan District. Indonesian Multi-Discipline Scientific Journal, 2(1), 163–173. Https://Katadata.Co.Id/Berita/2020/01/06/Baru-83-Perta-Bpjs-Kesehatan-Per-Akhir-2019-
Mahardika, M., Prasetyo, A., & Amalia, FA (2022). Accountability and Transparency of Mosque Financial Management. El Muhasaba Journal of Accounting, 13(2), 135–147. https://Doi.Org/10.18860/Em.V13i2.15479
Nikmatuniyah, & Marliyati. (2015). Accountability of Financial Statements of Amil Zakat Institutions in the City of Semarang. Accredited' Decree of the Ministry of Education and Culture, 31(2), 485–494.
Nurhadianto, T., & Khamisah, N. (2019). Analysis of Transparency in Regional Financial Management: An Empirical Study of Regency/City Regional Governments in Lampung Province. TECHNOBIZ : International Journal Of Business, 2(2), 70. Https://Doi.Org/10.33365/Tb.V3i2.453
Oktavia Widhawati, E., Suhartini, D., & Aning Widoretno, A. (2021). ACCOUNTABILITY AND TRANSPARENCY AS ISAK 35 IMPLEMENTATION (Study at An-Nuur Pare Great Mosque, Kediri Regency). Journal of Proaksi, 8(2), 363–375.
Pratama, R., Agustin, H., & Taqwa, S. (2019). The Influence of Accounting Control, Reporting Systems and Clarity of Budget Targets on Performance Accountability of Government Agencies. 1(1), 429–444.
Rahmawati, DR, & Septiarini, DF (2021). The Factors That Affect Zis Fundraising On Zakat Management Organization In 2016-2019. Journal of Islamic Economics Theory and Applied, 8(5), 559. Https://Doi.Org/10.20473/Vol8iss20215pp559-569
Saputri, TD, Diana, N., & Mawardi, MC (2019). Analysis of the Application of PSAK 109 to Amil Zakat Institutions in Batu City (Case Study at LAZIS Al-Haromain and LESMA An-Nuur Batu City). E-Jra, 08(03), 12–28.
Sukmawati, F., & Nurfitriani, A. (2019). The Influence of Transparency and Accountability on Village Financial Management (Study on Village Governments in Garut Regency). Scientific Journal of Business, Capital Markets, and MSMEs, 2(1), 52–66.
Ula, ID, Halim, M., & Nastiti, AS (2021). Application of Isak 35 at Baitul Hidayah Puger Jember Mosque. Progress: Journal of Education, Accounting and Finance, 4(2), 152–162. https://Doi.Org/10.47080/Progress.V4i2.1286
Zanatun Anah, Syamsul Hidayat, Nani Rohaeni. (2018) Analysis of Financial Statements Based on Stake 109 Arrohman Orphanage Foundation. ACQUISITION: Journal of Accounting.
Zulkifli Umar, Cut Fittika, K. (2018). The Influence and Transparency of Regional Financial Management on the Performance of the Aceh Inspectorate Agency. Collegial, 6(2), 136–48.