Abstract
<p>The mosque is a place of worship that has a source of income that comes from the community. The lack of information regarding the accountability and transparency of mosque financial management is a problem that needs special attention for managers of mosque financial funds. This study discusses the accountability and transparency of mosque financial reports from the perspective of the Muslim community in Lamongan Regency. The subjects of this study include people of productive age, namely 15–64 years old, who are Muslims and active in congregation at the mosque. The data collection technique is to distribute data through a Google Form questionnaire and reinforce it with information from previous literature, journals, and books. The results of the study show that people's views regarding the financial accountability and transparency of mosques in Lamongan is vary. The mosque's accountability and transparency system in Lamongan is considered to be in accordance with ISAK 35. The mosque's financial administrators have carried out their duties honestly and responsibly, but not a few among the public say they still have doubts. Some of them also thought that there was no need to know about the mosque's finances because someone already took care of them.</p>
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