ACCOUNTABILITY OF FINANCIAL MANAGEMENT OF THE GRAND MOSQUE OF SHEIKH ABDUL GANI AND THE GRAND MOSQUE OF BANTAENG DISTRICT, SOUTH SULAWESI INDONESIA

Abstract

This study aims to determine the accountability of financial management at mosques in Bantaeng Regency. This type of qualitative descriptive research uses data collection methods in the form of observation, interviews, and documentation. The informants of this study were mosque administrators and worshipers at two mosques in Bantaeng Regency, South Sulawesi, Indonesia. The results showed that the financial management accountability of mosques, namely the Great Sheikh Abdul Gani mosque and the Raya Bantaeng mosque, generally presented their financial reports using straightforward records, namely income, expenses, and balances, submitted once a week on Fridays before prayers were carried out. The method of delivery was using the mosque's microphone. Recording financial reports has important indicators: firstly, income (input), namely funds or money received by the mosque for the benefit of the mosque itself, which is explained from which sources. Second, expenditure (output), namely the funds that go to the mosque, are used to spend on infrastructure for the benefit of the mosque itself. Third, the results and benefits (outcomes and benefits) are the results and benefits obtained from spending mosque funds and for the convenience of the community and the people of the Great Mosque of Sheikh Abdul Gani and the Great Bantaeng mosque.