Mosque Institution Research Articles

Transforming Mosque Financial Management: Utaut Insights into E-Payment Readiness

This paper aims to summarize studies on the Unified Theory of Acceptance and Use of Technology (UTAUT) in e-payment readiness and identify the research gap. The study used a systematic literature review method. A total of 33 articles on UTAUT were published over the past five years, from 2019 to 2023. The 33 articles were the subject of the study. The data were collected by studying documentation of several previous articles through database searches such as Web of Science and Scopus. The data analysis techniques were quantitative (statistical) and qualitative (descriptive). This study indicated that 33 articles highlighted UTAUT in e-payment readiness, demonstrating that there is still a lack of studies involving e-payments at mosque institutions, especially among management groups. The findings will provide mosque authorities with a comprehensive overview of mosque financial digitalization for more relevant and efficient fund collection methods.

An Analysis of Hadith Studies Implementation through Takmir Programs in Malaysian Mosque Institutions

An Analysis of Hadith Studies Implementation through Takmir Programs in Malaysian Mosque Institutions

STRATEGI PENGKADERAN SUKARELAWAN MASJID BAGI PEMERKASAAN DAKWAH KOMUNITI

The needs of volunteers in empowering dakwah efforts in the community are undeniable. Community involvement as volunteers is important to realize the function of mosque institutions as a centre for spiritual and social development in the community. But this effort is faced with the challenge of a shortage of full-time and well-trained mosque volunteers. This article aims to present a strategy for the calibration of mosque volunteers for the empowerment of dakwah efforts in the community. This study is qualitatively adopted development design which is implemented through three phases, namely the need analysis phase, the formation phase and the evaluation phase. The findings of the study resulted in fifteen (15) volunteer calibration strategies covering membership, calibration programmes and training. This strategy needs to be an important focus of the mosque institution to increase the involvement and competency of mosque volunteers to be agents of change in the community

Malaysian Model of Death Khairat Money Scheme (DKMS): A Preliminary Review on Its Implementation in Mosque Institution

Abstract: Death khairat or known as death charity, and funeral administration are closely related concepts. Considering the tradition of managing the remains of the deceased within the Malaysian community, the average mosque institution has formed its own Death Khairat Money Scheme (DKMS). While Skim Wang Khairat Kematian (SWKK) is the Malay term for managing the procedure and equipment of the corpse. This DKMS is a fund intended to prepare in the event of death without considering financial matters in managing the deceased’s remains. The management of DKMS in mosque institutions is not uniform and varies from location to location. This shows that the implementation of the DKMS model is flexible and not strict, depending on the suitability of the population and area. Hence, a random study has investigated the DKMS model implemented in several Malaysian states. A qualitative methodology has already been implemented based on a literature review and interviews with DKMS managers at the mosque, such as the DKMS chairman, DKMS treasurer, and DKMS secretary. As a result, a new model can be proposed to help mosque institutions develop and implement DKMS more effectively and brilliantly. Next, it is hoped that the new model will significantly impact the Muslim community, especially among the youth participating in this DKMS. Abstrak: Khairat kematian dan pengurusan jenazah adalah satu terma yang saling berkait rapat antara satu sama lain. Melihat kepada adat pengurusan jenazah masyarakat di Malaysia, rata-rata institusi masjid telah mengadakan dan mewujudkan khairat kematiannya yang tersendiri ataupun nama lainnya ialah Skim Wang Khairat Kematian (SWKK) bagi menguruskan proses dan kelengkapan perihal jenazah. SWKK ini merupakan satu tabung yang bertujuan sebagai persediaan apabila berlakunya sesuatu kematian tanpa perlu memikirkan soal kewangan dalam pengurusan Jemaah si mati. Namun begitu, pengurusan SWKK di institusi masjid dilihat tidak seragam dan berbeza dari satu tempat ke satu tempat. Ini menunjukan bahawa pelaksanaan model SWKK ini adalah fleksibel dan tidak ketat bergantung kepada kesesuaian penduduk dan kawasan. Oleh yang demikian, satu kajian secara rawak telah dilakukan bagi mengkaji model SWKK yang telah diaplikasikan di beberapa negeri di Malaysia. Metode kualitatif melalui pendekatan kajian kepustakaan dan temu bual bersama para pengurus SWKK di institusi masjid seperti pengerusi SWKK, bendahari SWKK dan juga setiausaha SWKK telah pun dilakukan. Natijahnya, satu model baharu dapat dicadangkan bagi membantu institusi masjid mengembangkan dan melaksanakan SWKK dengan lebih berkesan dan cemerlang. Seterusnya, diharapkan supaya model baharu tersebut mampu memberi impak yang besar terhadap masyarakat Muslim terutama di kalangan belia dalam menyertai SWKK ini.

The Management of Death Charity Financial Fund: A Study of Principles and it's Application in Ar-Rahmah Sungai Buaya Mosque, Rawang, Selangor Malaysia

Purpose: This study aims to identify the management of the Death Charity Financial Fund (DCFF) through the approach of principles and practices implemented at Ar-Rahmah Sungai Buaya Rawang mosque, Selangor, Malaysia. Theoretical framework: Death Charity Financial Fund (DCFF) is an initiative in collecting donations in preparation for death. The rising cost of funeral expenses has pushed the government, non-governmental organizations (NGOs), and mosque institutions to establish a death charity financial fund. However, the local community considers the mosque a suitable entity for administering the Death Charity Financial Fund. Due to there is no specific law on how to manage it, its applicability differs depending on the mosque. Design/Methodology/Approach: This study adopted a qualitative approach that involved conducting semi-structured interviews with two academicians and mosque manager who are directly involved and responsible for managing the DCFF. In the meantime, through a quantitative approach, managed to gather 70 respondents from communities. Findings: The results of the study found that the principles and application of DCFF in mosque institutions have been in accordance with Shariah and law. Research, Practical & Social implications: The implications of this study found that the establishment of a DCFF is to lessen the burden on the deceased person's family, particularly for those from lower socioeconomic backgrounds. Originality/Value: The study is expected to benefit the community in providing supplies on the day of death, so that family members feel light and easy in financing the funeral management. Also contribute to a financial management system that is required to be made by the Death Charity Financial Fund member group in a comprehensive manner.

ISSUES IN FINANCIAL GOVERNANCE PRACTICES IN MALAYSIA'S MOSQUES

Background and Purpose: Mosques, like every other religious organisation, have financial, human, and physical resources. As a prominent symbol of Islam, it also serves the community as a service provider, not only to their congregations but also to the public. The purpose of this article is to examine and analyse the challenges surrounding mosque financial governance. In Malaysia, the mosque's function and potential have not been fully realised and utilised to continuously impact on society. Even though Malaysia has been a Muslim country since the 15th century, mosques still have concerns. Fund management, regulatory compliance, and facility management are noted issues. Because State Religious Councils are the sole trustees of mosques, it is proposed that mosque governance practices in Malaysia vary and differ according to the laws provided by each state. It was discovered that previous research has mostly focused on fund management because of its potential to raise funds through financial contributions.
 
 Methodology: This paper looks at concerns surrounding mosques' existing financial governance practices in Malaysia. The paper aims to raise awareness among mosque committees and the public about the necessity of good financial governance practises in religious institutions, particularly mosques.
 
 Contributions: As this is a conceptual paper, findings are expected to lead to a comprehensive study on issues and their relationships that will enable us to identify necessary measures to enhance the Malaysian mosque institution.
 
 Keywords: Mosque, financial governance, fund management, regulatory compliance, facilities management.
 
 Cite as: Mohamed, I. S., Mustafa, N., Syed Yusuf, S. N., & Rozzani, N. (2023). Issues in financial governance practices among Malaysia's mosques. Journal of Nusantara Studies, 8(TI), 134-146. http://dx.doi.org/10.24200/jonus.vol8issTIpp134-146

Death Khairat Fund Principles and Practice In Kota Damansara Mosque According To Hifz Al-Mal

The Death Khairat Fund, or the Death Khairat Money Scheme (DKMS), is a pure culture practiced among the Muslim community. Usually, this fund will be managed by the mosque institution to make it easier for the local community to make payments and get direct benefits in the event of death. This fund has become necessary for the average Muslim community in funeral management. This is because the benefit of this fund in providing equipment and assistance for complete funeral management has simplified the process of funeral management that needs to be done by the heirs. However, the study of the explanation of the Death Khairat Fund with any principle of Maqasid Shariah has not yet been studied, especially from the point of view of property protection (hifz mal). Therefore, this preliminary study analyses the relationship between the Death Khairat Fund and Maqasid Shariah. The researcher has succeeded in this study by using a qualitative method consisting of analysis of articles, newspapers, books, and interviews with the management of the Death Khairat Fund in the mosque, which was selected face-to-face has been done. As a result, the study found that the practice of Death Khairat Fund is very much in line with the concept of hifz mal from the point of view of Maqasid Shariah because the use of individual property in this fund can have a significant impact on the good of the people and does not lead to any harm and harm. A further study of the relationship between the Death Khairat Fund and other Maqasid Shariah concepts is necessary to see the extent of the importance and need of this fund from the Islamic perspective.
 

The Impact of Morality on The Behavior of B40 Female Entrepreneurs in The Informal Economic Sector

Presently, spiritual aspects among people in the labor force sector are required to revive dwindling morale. This unethical behavior of entrepreneurial culture will create an unhealthy climate in the entrepreneurship ecosystem and directly impact the quality of the ummah. The major goal of this article is to conduct interdisciplinary research incorporating the effect of spiritual factors such as morality based on Islamic teachings and individual behavior in the realm of spirituality and the field of humanity. As a result, this study emphasizes the moral factor as the primary construct that predicts behavior using the fundamental model of adaptation from the Theory of Planned Behavior (TPB). The association between moral factors as the key variable that ties to the behavior and prospective success of B40 female entrepreneurs in the informal economy sector is tested by using PLS-SEM through hypothesis testing. The study's influence may be used as a reference for policymakers in implementing spiritual aspects and moral values development through various channels such as mosque institutions, zakat institutions, etc. In reality, in the context of global economic instability, it may be employed as a type of indirect learning to guarantee the community's quality of life complies with Sharia.

MEMASYARAKATKAN MASJID BERASASKAN PEMBELAJARAN SEPANJANG HAYAT

The existence of mosques in Islamic history proves how the development of science became a symbol of the greatness of a civilization. Lifelong Learning (LPH) is a process of acquiring knowledge, skills and competencies either formally or informally based on experience and training. However, not all institutions are ready to change their approach to increase competitiveness and also the appreciation of knowledge in life. The study shows that the factors of leadership and good relations with the community have an impact on the change of mosque institutions, depending on the atmosphere such as the existence of goals, organizational structure, energy resources and organizational culture. The mosque institution is a suitable place to generate thoughts and appreciation of Islam by empowering the internal and external potential of a member of the community. The research that will be conducted aims to find answers about the level of awareness and involvement of the community in the activities carried out by the mosque. This study uses a qualitative research design and is supported by quantitative research findings. A total of 90 respondents from three mosques were selected to answer the survey questions and analyzed using the SPSS program to see the achievements from a percentage point of view. This data was then analyzed using ATLAS.ti to produce descriptive and interpretive reported themes and categories. The findings of the study show several factors that influence PSH, namely: management, learning activities, leadership, support and community relations as well as knowledge culture.

NILAI INTEGRITI DALAM TADBIR URUS MASJID

Integrity is one of the elements found in the components of good governance. It has various values ​​such as fairness, trust, responsibility, dedication, diligence, discipline and accountability. Therefore, the value of integrity needs to be applied in governance so that organizational management can be implemented well. This study aims to discuss the value of integrity in the governance of a religious institution which is a mosque. This study uses documents as the primary source and the data is analyzed thematically. The findings of the study show the need for the value of integrity in the governance of mosque institutions including the aspects of fund management and the responsibilities of appointed committee members. Mosque committee members need to understand and implement the governance of the mosque that has been entrusted to them. Since the mosque is the center of development for Muslims, it needs to be managed efficiently in order to meet the needs of the community.

Analysis of Mosque Financial Management in the Development of Mosque Funds in Indonesia

As public facilities and places of worship for the Muslim community, mosques often receive funds from various sources. However, unfortunately, the financial management of mosques in Indonesia is still not optimal. This research was carried out to look at the financial management of mosques. This research was carried out using a qualitative approach. The data used in this study came from various research results and previous studies that discussed financial management carried out in mosques. This study found that the mosque’s function can be optimized to empower the community in social, economic and cultural factors. Unfortunately, the mosque’s cash management by mosque institutions is still not optimal, where only the operational needs of the mosque are repaired, but the need for empowerment of the people is abandoned. Therefore, mosque cash needs to be divided into two, namely productive funds and consumptive funds. This is done so that the mosque’s money can help improve the people’s economy.

Implementation Of The Triple Helix Mohammad Natsir In Arabic Education

The integration of mosque institutions, Islamic boarding schools, and campuses in the educational process, according to Mohammad Natsir, is essential. He believes this concept is very in line with the culture of Indonesian society. According to him, the educational process that integrates the three institutions can make graduates become intellectually, emotionally, and spiritually intelligent people. This research uses qualitative techniques and data sourced from documentation studies, and interviews, the data analysis techniques used are Miles and Huberman data analysis techniques, namely data analysis techniques consisting of three stages of analysis, namely collecting data and data reduction, displaying data, and conclusion. The findings are the implementation of Mohammad Natsir's triple helix at Arraayah University Indonesia, including 1) implementation of Arabic language teaching in the Arraayah Mosque through into kalimah activities (short speech), halaqah of the Qur'an (tahfidz), mashrohiyyah (Arabic theatrical), scientific competitions. 2) The implementation of Arabic language teaching at Pesantren Arraayah is carried out in various places such as in madrasahs through Arabic language learning activities, dormitories through study group activities, monitoring Arabic-language discipline, direct evaluation from the senior student, Arabic environment conditioning, sports fields through Arabic-language conditioning activities in various sports activities, open spaces and in other public facilities in pesantren through activities jalsah tarbawiyyah. 3) The implementation of Arabic language teaching at the Arraayah Campus is carried out in lecture classes through learning materials for Arabic and Islamic studies as well as the development of Arabic language education through teaching practices and research in the Arabic teaching studies.

GAYA KEPIMPINAN NAZIR MASJID KARIAH DI NEGERI SELANGOR ASPEK MOTIVASI BERINSPIRASI

The Nazir leadership style is the mainstay in mosque development. It also serves as a symbol of the integrity and strength of Muslims throughout the ages. In discussing issues related to the mosque institution which has various functions, then among the most important issues is the effort towards empowering in the enliven of the mosque through the wisdom of the mosque leadership style. In this regard, this study was conducted to examine the Nazir’s leadership style from the aspect of inspiring motivation. Data were obtained through a quantitative research through the issuance of a set of questionnaires and a total of 200 respondents who answered the questionnaire among Nazir in Selangor. The data obtained were analysed using SPSS Version 23.0 (Statistical Package for Social Science) and explained in the form of descriptive and inferential statistics. The findings of the study show that the mean value for the leadership style of the Nazir of Masjid Kariah is at a very high level which is the mean value of 4.06. This implies that the leadership style of Nazir’s Masjid Kariah in the State of Selangor in terms of motivation is very good and high.

Institutional Strengthening of Local Community Savings and Loans Groups: A Comparative Study of Mosque-Based and Non-Mosque-Based

This study aimed to describe comparatively the institutions of mosque-based savings and loan groups and non-mosque-based savings and loan institutions. This study also described the institutional relationships of savings and loan groups and mosque institutions, implications, and forms of strengthening group institutions to be competitive, independent, and sustainable. Researchers collected data through observation, interviews, and focused group discussions. In analyzing the data, the researcher first did sorting, categorizing, and grouped according to the needs of the analysis. The results showed that the mosque-based savings and loan institution was formed on a close emotional relationship with fellow mosque congregations. Such groups are formed out of concern for helping fellow congregation members of the mosque. Meanwhile, non-mosque-based savings and loan groups were formed to submit a revolving fund loan to the management of the activity management unit. The relationship between savings and loan group institutions and harmonious mosque institutions makes mosque activities quite lively. Institutional strengthening of mosque-based savings and loan groups is related to strengthening worship; strengthening the understanding of Islamic teachings; strengthening religious social activities; strengthening social security; and strengthening productive economic business activities. Meanwhile, strengthening non-mosque-based savings and loan groups, in addition to strengthening forms such as mosque-based savings and loan institutions, also needs to strengthen group management.

THE STUDY ON THE FUNCTIONAL ASPECTS OF MOSQUE INSTITUTION

It was the norm for Muslim armies during the early period that whenever a new territory was conquered, the first establishment would be a mosque. That mosque served simultaneously as the military base, administrative office, and place for congregational prayers. However, at present, the function of the mosque institution has become more diversified and flexible. This paper aims to study the historical precedence of a mosque's function and the current perception of the mosque programs. The paper adopts the qualitative method through reviewing existing literature and analyzing the data using descriptive analysis. Recommendations are made based on the findings that show that the diversification of mosque's functions. It is highly needed in the present time as the Muslim community is facing rapid socio-cultural changes. Moreover, the inclusiveness of mosque institutions is significant to ensure the participation from all strata of community. Further research on these aspects can be done to study specific mosques in selected contexts.

Kitab-Kitab Tafsir Dalam Pengajian Takmir Di Institusi Masjid Di Perlis: Kajian Tinjauan

The mosque institutions are important platforms in the studies and dissemination of religious knowledge. They serve as the nucleus in producing civilized Muslim communities that are able to appreciate the Quran and sunnah in life. Takmir class is one of the forms of knowledge study in mosque institutions throughout the state of Perlis which also emphasizes the study of tafsir. Through the tafsir studies delivered by a certified takmir teacher, correct and accurate understanding of the meanings of al-Quran al-Karim can be achieved in moving towards the true appreciation of al-Quran al-Karim in life. Therefore, this article will describe the tafsir books used in the study of tafsir by reviewing five district mosques in Perlis and analyzing the opinions of mosque congregations who attended the related lectures. This study uses qualitative methods in the form of interviews, observations and document analysis. The researcher conducted interviews and observations on five selected informants among the takmir teachers who taught at the mosque, while document analysis was used by analyzing the materials or sources of turath writing that had been collected. Findings of the study show that the effectiveness of tafsir lectures at mosque institutions in Perlis are at positive levels in terms of the selection of tafsir books and their suitabilities with the mosque congregation and the congregation's response to the tafsir books taught. It is hoped that this study can instill interest in the community to deepen the meaning of al-Quran al-Karim which is the main source of legislation in Islam.

Description of the Implementation of PSAK 45 and ISAK 35 in Mosque Financial Reporting Accounting

Mosques are non-profit organizations in the religious sector. Mosque institutions must and have the right to make responsible financial reports and report to users of mosque institutional financial reports. This study provides an overview of the application of PSAK 45 and ISAK 35 in mosque financial reporting. The results of the application of IAS 45 and Interpretation of SFAS 35 second reporting standards have almost no difference, especially in the financial statements only in ISAK 35 m emperhatikan persyartaan minimum content of financial statements in IAS 1 then d apat menyesuaiakan description of some pis, d apat menyesuaiak a n a description of the report finance: report title, considering the relevant facts so as not to reduce the quality of the information presented and the addition of LRA financial reports is possible as long as it is explained in the accounting policy there are regulatory references, in this case assumptions and what is managed by the mosque is much more complex in its sources and uses. Based on the descriptions regarding the reporting standards of PSAK 45 and ISAK 35, the two reporting standards can be used in the preparation of mosque financial reports, although many mosques still use simple reports.

ARCHITECTURAL INTROSPECTION OF ISFAHAN JAME MOSQUE IN ADAPTION TO THE UNSEEN CONCEPTS OF PERSIAN LYRICS (10-12th SHAMSI)

The language of paraphrase (taa’wil, In Arabic: تاویل ) uses divine unseen (gheiybi, غیب) signs to shape the mosque institution. There are mosques and praying rituals for all realms: Literal (Mulki, مُلکی), Ethereal (Mithaali, مثالی), and Spiritual (Malakuti, ملکوتی). The rituals accomplish in mosque architecture in the hierarchy of being. The authority helps to explain the unseen concepts by paraphrase. The research questions are what factors have led to the manifestation of hidden ideas in the architecture of the Isfahan Jame Mosque objectively? And what are the evidence of unseen confirmations which led to introspection and personal approach? This research aims to answer the questions raised, then used a qualitative research method and describes the case study by using an analytical-introspective survey in combination with grounded theory to elucidate unseen concepts as esoteric meanings of architecture, in place and time. Numerous issues of the invisible architecture of mosque explain how to convert this mosque to desirable ones in the future. The architecture of the Jame Mosque of Isfahan is a live example of unseen architecture. It has a close relationship with esoteric literature of not only its era but also for all periods of history. Issues of the invisible architecture of the mosque explain how to convert this mosque to desirable ones in the future.

DIRECT CHANNELLING OF MOSQUE INSTITUTION FUND IN FINANCING WAQF PROJECTS: ACCEPTED OR DECLINED?

Mosque is a religious institution which receives constant financial support from the Muslim community in order to carry out various development projects and spiritual activities. However, the expenditure of mosque institution is limited to the development for the benefit of the parishioners only. Moreover, the existence of waqf development institution faces the problem of funding constraint that causes the inability to complete the construction of development projects. Therefore, this study aims to identify acceptance factors of Muslim Community towards the direct involvement of mosque institution to channel some part of monetary contribution from the Muslim society, at the community level, for waqf development outside the community. This study has employed the instrument of a questionnaire form involving 312 Muslim respondents in one state of Malaysia and logistic regression was used for the analysis. The results show that knowledge, equipment, money and difference are positively significant whereas satisfaction show negative direction towards the agreement to transfer mosque fund to waqf fund. In general, the finding of the study provide supports that respondents agree to channel the mosque institution fund for the use of development outside of the community. Interestingly, respondents are found to be open minded in the matter of mosque fund expenditure to be utilized for the waqf development even though it will be implemented in the area of outside of the community. Nevertheless, this perception is influenced by the current level of development of a mosque encompassing the physical facilities, infrastructure and activities conducted by the mosque management. The physical level of the mosque which has yet to reach certain quality requires that the mosque fund to be spent first on its own community needs. Thus, this study shows that Muslim community does support the involvement of mosque institution as the agent in the development of economy and social by utilizing the mosque fund.

Energy Consumption Control of An Air-Cooled Chiller from the Use of An Automatic ON/OFF Timer System: A Real Case Study of the Penang State Mosque

The manual operation of an ON/OFF controller that is being widely used in the air-cooled chiller of the air conditioning system is found to have resulted in a significant daily variation of electricity usage. As such, this study had aimed to investigate the effect from the application of a pre-programmed auto timer control system (ADTCS ON/OFF) on the performance of an air-cooled chiller and its main components in the Penang State Mosque. The ADTCS ON/OFF that had been developed for both the indoor and outdoor usage was installed to an existing air conditioning electrical distribution board (DB) via an external control panel, which had consisted of a selector switch with a timer operation, a power supply, an ON/OFF push button for the AHU, a lamp indicator as well as that of a digital timer (brand Honeywell HWTHC711A). Apart from demonstrating the implementation of the ADTCS ON/OFF control system as contributing to a more consistent operation time, this study had also shown the manual operation of the air-cooled chiller as contributing to an impactful loss of approximately 9.6 hours or 3182 kWh on a normal day when being compared to that of the ADTCS ON/OFF control system. Since the findings from this research had shown the use of an ADTCS ON/OFF control system in the air-cooled chiller system as providing a positive implication of the monthly electricity cost to the Penang State Mosque and the mosque institutions as a whole, this therefore suggests that a big savings of expenditure can also be achieved from the implementation of such a system.