Abstract
The mosque, a place of worship for Muslims, is a non-profit entity that receives public funds. The mosque should manage, record, and report the receipt and use of mosque funds in an Islamic and accountable manner. This study aims to identify and develop a mosque accounting information system that is per the reporting standards of non-profit organizations and meets sharia compliance. The observed object of this study (hereinafter referred to the X Great Mosque) is one of the great mosques in Central Java Province. This study employs qualitative methods, a case study approach, with data sources of seven participants, including treasurer, secretary, accounting and financial staff, the heads of ketakmiran, education, and social, assets and maintenance, and business affairs programs. This study found that the X Great Mosque carries out accounting information systems properly according to the reporting standards of the non-profit organization. However, the accounting information system at the X Great Mosque, as part of Islamic accounting, has not fully met Sharia compliance because it has not separated in recording and reporting the restricted and unrestricted funds.
Highlights
The mosque is the house of Allah, where Muslims worship Him to get closer and get His blessing as explained in the Qur’an: “And (He revealed) that the masjids are for Allah, so do not invoke with Allah anyone” (Qur’an, 72: 18)
The focus of this study is to develop a mosque accounting information system based on financial accounting standards for non-profit entities and sharia compliance
The results of this study suggest that the X Great Mosque under study implemented the accounting information system that is in accordance with the reporting standards of nonprofit organizations
Summary
The mosque is the house of Allah, where Muslims worship Him to get closer and get His blessing as explained in the Qur’an: “And (He revealed) that the masjids are for Allah, so do not invoke with Allah anyone” (Qur’an, 72: 18). During the time of the Prophet Muhammad, the function of the mosque was a center of worship and a center of government, social and economic activity, as well as an educational and cultural center for the Islamic community (Mohd Taib, Ismail, Ahmad, & Rasdi, 2016; Pane, Loebis, Azhari, & Ginting, 2018; Sulaiman, 2007) As at this point, as well as providing education, social and economic services to improve the welfare and quality of life of Muslims, the function of the mosque in Muslim-populated countries, including in Indonesia is being a place of worship for Muslims to achieve Islamic religious and author ( ) E-mail: asroriunnes@mail.unnes.ac.id spiritual goals (Hasan, Hassan, & Rashid, 2019; Rafida, Alina, Syamsul, Mashitoh, & Yusop, 2013). The donations are used to build and maintain mosque infrastructures and facilities, to finance Islamic worship services, to provide Islamic religious education services, and to provide social and economic services in order to improve the welfare and quality of life of muslims
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