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2cm 2cm
m m
Analysis of Mosque Financial Management in Ujung Bulu District,
Bulukumba Regency

Agusdiwana Suarni1, Rezky Amelia2, Nurlina3

1
Universitas Muhammadiyah Makassar, Makassar, Indonesia
2
Universitas Muhammadiyah Makassar, Makassar, Indonesia
3
Universitas Muhammadiyah Makassar, Makassar, Indonesia
*
Name of corresponding author:
Ameliarezky789@gmail.com

ARTICLE INFO ABSTRACT

Article history: This study aims to find out how to analyze the financial
Received xxxx management of mosques in Ujung Bulu District, Bulukumba
Accepted xxxx Regency. This study interviewed 4 informants consisting of 3
Available xxxx mosque administrators, namely: the Chairperson of the
Mosque, the Secretary of the Mosque and the Treasurer of the
Mosque. The target for 1 Congregation of the Mosque. The type
of research used in this research is descriptive descriptive
research. Data collection techniques obtained through
observation, interviews and documentation. The data obtained
are secondary data and primary data.
The results of the study show that the financial
management of the Great Mosque and the Grand Mosque is
for the benefit of the mosque such as construction costs,
electricity costs, incentives, priest fees, equipment costs and
so on. Which is where the recording is still in a simple form,
namely only incoming transactions, outgoing funds and
balances, but the funds at the Great Mosque are used as a
whole for the needs of the mosque, while the Great Mosque
has minimal expenses and keeps the balance in the mosque's
account. And for withdrawing the financial reports of the
Grand Mosque and the Grand Mosque, submit their financial
reports using a microphone and also on the donor board.
Keywords: © 2022 The Author(s). Published by International Ecsis
Funds, Management, Financial Association. This is an open access article under the Creative
Management, Mosque, Mosque In Commons Attribution-ShareAlike 4.0 International License.
Ujung Bulu

1. Introduction

The mosque is one of the mosque organizations that aims to provide a place for worship for
Muslims. Apart from that, the mosque is also used as a place to organize activities related to
religion and other social activities. Where the mosque certainly has as supporting facilities that
can be used to carry out religious activities.

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In Indonesia, the mosque is the largest place of worship of the five religions professed by the
Indonesian people, especially in South Sulawesi. The mosque is one of the most important
institutions in Islamic Ummah society and has an important role in daily life. One of the first
examples of the Prophet Muhammad, when he moved from Mecca to Medina, was to build a
mosque. Around the mosque there are universities, hospitals, hotels and other institutions
developing around the mosque. Mosques and facilities from these institutions have produced the
Islamic civilization that is known to historians today. Great Islamic scholars, linguists, lawyers, all
come from studies at the mosque. (Suarni & Wahyuni, 2018)

In addition, the mosque is also referred to as a non-profit organization. Still in the implementation
of mosque resource management activities, it is often in the spotlight, especially in the
implementation of mosque financial reports. The community hopes that the administrators of the
mosque or Ta'mir will be more transparent and accountable in providing financial reports. Then
implementing a very good financial system will provide the right answer to reduce public
suspicion and distrust of the mosque organization and its ta'mir. The activities and management
of the mosque require a large amount of funds because it is not enough to just rely on the results
of prayers and recitation activities. Mosques must have a fixed source of funds, for example
developing certain businesses by utilizing market share. (Suarni et al., 2020)

Good mosque financial management is also one of the main factors in efforts to maintain the
viability and prosperity of the mosque. This is because, the mosque also requires the availability
of funds that are not small every month. These funds are needed to support worship, religious
activities, procurement of facilities and infrastructure and development of mosques. It is the
responsibility of the administrators of the mosque (takmir) to think, search and collect for the
benefit of the mosque. (Case et al., 2020)

Bulukumba is one of the Level II regions in the South Sulawesi Province of Indonesia. The capital
of Bulukumba Regency is located in Bulukumba City. Bulukumba Regency has an area of
1,154.67 square kilometers and a population of 395,560 people. Regionally, Bulukumba Regency
is divided into 10 districts, 24 urban villages and 123 villages.

The mosque's financial management that is running well is a big goal for the community so that
the function of the mosque can be a place to have a positive impact on society, in terms of the
physical aspect of the building and the prosperity of the mosque itself. This ideal is very historic
and in accordance with the context of the mosque itself, because for Islam itself the mosque is the
main pillar in fostering congregations in the formation of Islamic society, because this will not be
formed in a solid and neat manner unless there is a commitment to order and Islamic rules, this
will only appear in the mosque.

The management of mosque funds is an important part of carrying out development activities and
all aspects related to mosque activities in Ujung Bulu District. The mosque has various functions
including as a place of worship, a place for conducting religious education, a place for
deliberations, a place for consultation, a place for youth activities, a place for alms, zakat and
infaq. The Prophet Muhammad SAW built a mosque not emphasizing the aesthetics of the
building, but more on the functions and needs of the local community. The mosque also needs
community development activities in the prosperity of the mosque. Mosque activities certainly
require funds to carry out these activities. Therefore this study aims to determine the
management of funds owned by the mosque.

In this case, we all need to know about the management of mosque financial reports. The mosque
also has a management function in improving the infrastructure and facilities in the mosque.
Therefore we need to know the financial reports managed by the mosque manager such as
receipts, expenses, cash balances at the mosque and financial statement records.

The purpose of this study is to find out the mosque's financial management system which is
rarely researched so that the theoretical benefits of this research can be used as learning material
to better understand the mosque's financial management system. In addition, this research was
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carried out because the two mosques which are on the edge of the fur have many congregations
and have formed mosque management in their respective fields, therefore researchers are
interested in researching the financial management system at the mosque.

Based on the description above, this research has been compiled through a framework of thinking
which is described as follows:

Mosque in Ujung Bulu District

Mosque Financial Report

Mosque Financial Management

Mosque Founding Sources Utilization Of Mosque Funds

Conclusion Drawing

2. Methods

This study uses a qualitative method, namely an assessment that aims to provide an overview of
financial statements. Where the qualitative method is a method used to examine a natural object.

The data used is a qualitative method using primary data and secondary data to analyze mosque
financial statements. Data analysis in qualitative research is carried out at the time data
collection takes place and after completing data collection within a certain period.

The scheme of the Analysis Method below is as follows:

Pengumpulan Data Data Presentation

Data Reduction

Conclusion Drawing

Final Conclusion

3. Results

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1. Grand Mosque Financial Management System

a. Grand Mosque Fund Acceptance System

Acceptance of funds is the process of accepting voluntary contributions in the form of money or
other resources. By accepting donations from individuals, communities, foundations or
government agencies. The mosque receives funding from various sources. Mosque funding
sources generally come from endowments, zakat, donations and assistance from community
institutions.

The source of receipt of funds for the Great Mosque of Bulukumba comes from the community
who donate to the mosque's piggy bank both during the month of Ramadan and outside the
month of Ramadan, there is also assistance from regular donors who donate to this mosque every
month and sometimes there is also government assistance to make donations to the Great
Mosque of Bulukumba . (Interview with Treasurer of the Great Mosque, 18 April 2023)

As for additions from the chairman of the Grand Mosque, where the source of the mosque's funds
comes from the mosque's charity box, which is circulated every day during prayers, from non-
binding donations such as the community and the government in the form of grants from
benefactors, from the community and regular mosque donors every month. (Interview with the
Chairman of the Grand Mosque, 14 April 2023)

The source of funds that enter the Grand Mosque comes from the regional government, for
example from the South Sulawesi government there are funds from the Regional Government in
the form of grants and there are regular donors for each month.

As well as additions from the congregation of the Great Mosque of Bulukumba where the source
of the mosque's funds is mostly received from the congregation of the mosque. (Results of
interview with Jamaah Masjid Raya, 14 April 2023)

Based on the results of the analysis, the researcher draws the conclusion that both from the
management and from the congregation, the source of mosque funds received by the Great
Mosque comes from the Congregation which gives every month, namely regular donors, while
from the mosque's piggy bank which is circulated every day during prayers, from the Regional
Government which gives in the form of grants and there are from benefactors who are not bound
and do not want to tell who the donor is.

Based on the discussion regarding the same matter at the Great Mosque of Bulukumba explained
that:

The source of receipt of funds for the Grand Mosque comes from people who give alms and donate
to the Great Mosque and there are regular donors who give contributions to this mosque every
month, there are also Friday piggy banks. (Interview with Treasurer of the Grand Mosque, 12 April
2023)

The source of income for the mosque's funds comes from the community, such as donations,
alms, the mosque's bank for the month of Ramadan and for the Friday's bank. (Interview with the
Chairman of the Grand Mosque, 12 April 2023)

The funds received by the Grand Mosque come from regular donors and donations from non-
binding sources. (Interview with the Secretary of the Grand Mosque, 15 April 2023)

Funds received by congregations and people who pray in congregation every day. (Interview with
the Congregation of the Grand Mosque, 14 April 2023)

Based on the results of the analysis above, the researcher draws conclusions where the sources of
funds for the Great Mosque come from people who give alms, donate, permanent donors, non-
binding sources, Ramadan piggy banks and Friday piggy banks where these funds are used for
mosque needs both internal and external.
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The researchers drew the conclusion that the Grand Mosque and the Grand Mosque have
similarities both from the management and the congregation that the source of funds received is
from regular donors who provide contributions every month, starting from Rp. 25,000 onwards,
charity box, Friday piggy bank, daily piggy bank, both infaq and alms and government assistance.

b. Grand Mosque Fund Expenditure System

Expenditures of funds issued by the mosque are used for implementing work programs and
meeting the needs of the mosque, both internal and external needs and other needs. As the
results of interviews with the Management and Congregation of the Great Mosque of Bulukumba:

Routine Grand Mosque expenses are routine, namely, to pay incentives such as for transportation
costs for Friday sermons, to pay for cleaning services and purchases of mosque equipment such
as water faucets and light bulbs. (Interview with Treasurer of the Great Mosque of Bulukumba, 18
April 2023 )

Expenditure issued by the Grand Mosque, namely there are routine expenses, the first for the
marbot of the mosque is Rp. 1,000,000 are given a salary for cleaning and the 3 priests are paid
per person, both the priest remains so they rotate, then for religious activities on Islamic holidays
and there are unexpected costs.

Mosque expenses issued by the Great Mosque are mainly for people in need, paying for an imam
consisting of 3 priests, paying for a cleaning service and for the needs of the mosque both for
facilities and infrastructure within the mosque and the remaining funds are stored in the
mosque's account for the needs of the mosque. (Interview with the Secretary of the Great Mosque,
17 April 2023)
Expenditure on mosque funds is more for the needs of mosques which can provide benefits such
as facilities so that they can be used properly. (Results of interview with Jamaah Masjid Raya, 14
April 2023)

Based on the results of the interviews above, both the mosque management and the congregation
of the mosque can be described that the expenses of the Grand Mosque are more intended for
internal costs such as paying the imam's salary, paying for cleaning services, paying for electricity
and mosque infrastructure.

Based on discussions regarding the same matter, the administrators and the congregation of the
Great Mosque of Bulukumba explained that:

The expenditure of funds for the Great Mosque of Bulukumba is to pay for the imam, pay for the
mosque administrators, for cleaning and for religious activities and meanwhile the administrators
of the Great Mosque of Bulukumba are planning to distribute Friday alms for people in need. And
with the mosque's funds, the administrators and the mosque continue to improve starting from
security, cleanliness, security and how to manage the mosque so that if the people's funds are
received they can run their charity work and with the existence of this mosque fund we will use it
as a whole for the needs of the mosque and its administrators. (Results of interviews Treasurer of
the Great Mosque of Bulukumba, 18 April 2023)

Mosque expenses for personal expenses such as mosque needs. All the funds that came out have
been felt or seen directly as if to repair the mosque, by providing mosque ornaments as we are
currently in the process of renovating. (Interview with Chairman of the Great Mosque of
Bulukumba, 18 April 2023)

Mosque funds are used to pay for the salaries of 3 imams, the salaries of 2 cleaners, the muezzin
and the mc. and for funds to date in the month of Ramadan, funds received from the treasurer
amounted to Rp. 25,000,000 and Rp. 12,000,000 for incentives and the rest for the needs of the
mosque because it is in the renovation process. (Interview with the Secretary of the Great Mosque,
15 April 2023)

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Funds disbursed for the needs of the mosque because the mosque is also under repair. And there
are also many benefits provided by this mosque, such as being comfortable for worship and
having a large yard to be able to sell. (Interview with the Jama'ah of the Great Mosque, April 14,
2023)

Based on the discussion above, it can be described that the expenses of the Great Mosque of
Bulukumba are more intended for the needs of the mosque, such as hiring an imam, giving
incentives, paying administrators, paying for cleaning services, renovating mosques, beautifying
mosques and repairing facilities and infrastructure in mosques. Thus prioritizing the comfort of
the congregation to worship.

As for the results of the analysis, the researcher draws conclusions from both the management of
the Great Mosque and the Grand Mosque, the expenditure of funds is more intended for the
internal and external needs of the mosque so that it can prosper the mosque. What distinguishes
it from the Great Mosque is that it spends the entire mosque's funds to be used for the needs of
the mosque so that the remaining balance is Rp. 0.

2. Grand Mosque Financial Management System

Based on the discussion regarding the matter of the fund management system at the Great
Mosque of Bulukumba regarding the receipt and disbursement of funds explained that:

a. Bulukumba Grand Mosque Fund Acceptance System

The source of receipt of funds for the Grand Mosque comes from people who give alms and donate
to the Great Mosque and there are regular donors who give contributions to this mosque every
month, there are also Friday piggy banks. (Interview with Treasurer of the Grand Mosque, 12 April
2023)

Sources of receipt of mosque funds come from the community such as donations, alms, the
mosque's Ramadhan month piggy bank and Friday piggy banks. (Interview with the Chairman of
the Grand Mosque, 12 April 2023)

The funds received by the Grand Mosque come from regular donors and donations from non-
binding sources. (Interview with the Secretary of the Grand Mosque, 15 April 2023)

Funds received by congregations and people who pray in congregation every day. (Interview with
the Congregation of the Grand Mosque, 14 April 2023)

Based on the results of the analysis above, the researcher draws conclusions where the sources of
funds for the Great Mosque come from people who give alms, donate, permanent donors, non-
binding sources, Ramadan piggy banks and Friday piggy banks where these funds are used for
mosque needs both internal and external.

The researchers drew the conclusion that the Grand Mosque and the Grand Mosque have
similarities both from the management and the congregation that the source of funds received is
from regular donors who provide contributions every month, starting from Rp. 25,000 onwards,
charity box, Friday piggy bank, daily piggy bank, both infaq and alms and government assistance.

b. The Bulukumba Grand Mosque Fund Expenditure System

Based on the discussion regarding the system of disbursing funds to the administrators and the
congregation of the Great Mosque of Bulukumba explained that:

The expenditure of funds for the Great Mosque of Bulukumba is to pay for the imam, pay for the
mosque administrators, for cleaning and for religious activities and meanwhile the administrators
of the Great Mosque of Bulukumba are planning to distribute Friday alms for people in need. And
with the mosque's funds, the administrators and the mosque continue to improve starting from
security, cleanliness, security and how to manage the mosque so that if the people's funds are

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received they can run their charity work and with the existence of this mosque fund we will use it
as a whole for the needs of the mosque and its administrators. (Results of interviews Treasurer of
the Great Mosque of Bulukumba, 18 April 2023)

Mosque expenses for personal expenses such as mosque needs. All the funds that came out have
been felt or seen directly as if to repair the mosque, by providing mosque ornaments as we are
currently in the process of renovating. (Interview with Chairman of the Great Mosque of
Bulukumba, 18 April 2023)

Mosque funds are used to pay for the salaries of 3 imams, the salaries of 2 cleaners, the muezzin
and the mc. and for funds to date in the month of Ramadan, funds received from the treasurer
amounted to Rp. 25,000,000 and Rp. 12,000,000 for incentives and the rest for the needs of the
mosque because it is in the renovation process. (Interview with the Secretary of the Great Mosque,
15 April 2023)

Funds disbursed for the needs of the mosque because the mosque is also under repair. And there
are also many benefits provided by this mosque, such as being comfortable for worship and
having a large yard to be able to sell. (Interview with the Jama'ah of the Great Mosque, April 14,
2023)

Based on the discussion above, it can be described that the expenses of the Great Mosque of
Bulukumba are more intended for the needs of the mosque, such as hiring an imam, giving
incentives, paying administrators, paying for cleaning services, renovating mosques, beautifying
mosques and repairing facilities and infrastructure in mosques. Thus prioritizing the comfort of
the congregation to worship.

As for the results of the analysis, the researcher draws conclusions from both the management of
the Great Mosque and the Grand Mosque, the expenditure of funds is more intended for the
internal and external needs of the mosque so that it can prosper the mosque. What distinguishes
it from the Great Mosque is that it spends the entire mosque's funds to be used for the needs of
the mosque so that the remaining balance is Rp. 0.

3. Utilization of Mosque Funds Great Mosque of Bulukumba and Great Mosque of

Bulukumba

Utilization of funds is a process and act of utilizing something. In the use of funds, it must be
aimed at the needs of the mosque and the benefit of the people. The sources of mosque income
generally come from zakat, endowments, alms, donations, local government and so on. After
obtaining the funds, they are then managed according to the needs of the mosque. Mosques in
general want to achieve prosperity and good progress in terms of worship and buildings. As the
results of interviews with the management of the mosque and the members of the Great Mosque
of Bulukumba explained that:

a. Utilization of Grand Mosque Funds

The benefits that have been achieved in utilizing the mosque's funds are by repairing the facilities
and infrastructure of the mosque where the mosque is repaired by providing tiles on the walls,
adding fence paint and adding mosque wall paint to make it look beautiful. The mosque's funds
are assistance from the government so that administrators can put it to good use. (Results of the
Great Mosque Treasurer interview, 18 April 2023)

The benefits include mosque improvements, such as mosque facilities and infrastructure, namely
the sound system as well as for religious activities that may require funds from the mosque.
(Interview with the Chairman of the Great Mosque, 14 April 2023)

As for the use of mosque funds, namely the enthusiasm of the congregation to pray and be
enthusiastic in terms of goodness so that it can motivate people to come to the mosque because it

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looks beautiful and feels cool because of adequate facilities and infrastructure. (Interview with the
Secretary of the Great Mosque of Bulukumba, 17 April 2023)

There are many benefits that can be used, such as mosque facilities that can be used properly.
(Interview with the Great Mosque Congregation, 14 April 2023)

Based on the results of the interviews above, it can be described that the Grand Mosque uses
incoming funds from permanent donors, the community and local government, namely for the
improvement of mosque facilities and infrastructure, for mosque activities in the form of religious
activities which can be carried out and carried out effectively and efficiently with preparation ripe.
So that the use of mosque funds can be well organized and can be used according to the needs of
the mosque.

Table 4.1 The Financial Book of the Bulukumba Grand Mosque for April 2023

No. Receipt and Expenditure Reception Expenditure Balance

Description (RP) (RP) (RP)
1. Beginning Balance 21.753.000

2. Weekly Income 11.257.000

3. Pay Equipment 335.000

4. Pay Electricity 453.000

Amount 32.222.000

Based on the Grand Mosque's financial books in April, the total amount of funds collected starting
from the initial balance to June was IDR 32,222,000. The total income for the week of the mosque
is Rp. 11,257,000 while expenses amounted to Rp. 788,000. The potential funds owned by the
Great Mosque of Bulukumba are higher than the mosque's expenses needed for the benefit of the
mosque and the remaining cash balance is kept in the mosque's account.

b. Utilization of the Bulukumba Grand Mosque Fund

All incoming mosque funds are used for the benefit of the mosque in terms of repairing the
mosque, adding equipment, for cleaning the mosque, for security of the mosque so that the
congregation feels comfortable in this mosque. With that, as much as possible, the funds that go
into the mosque are used as a whole so that the people's funds that are deposited can carry out
their charity work. (Interview with Treasurer of the Great Mosque, April 12, 2023)

And all the funds that have been disbursed have been felt and even seen directly by the
community and congregation, in fact it was really to fix the mosque by giving ornaments to make
it look beautiful and comfortable so that the congregation was even more enthusiastic about doing
good to this mosque. (Results interview with the Chairman of the Grand Mosque, 12 April 2023)

For this reason, all the funds received by the mosque until this month amounted to Rp.
25,000,000 received from the mosque's treasurer because for the management of the mosque,
which is still running for 2 months, funds from the Rp. 25,000,000 fund are used Rp. 12,000,000
for incentives and the rest for the needs of the mosque. (Interview with the Secretary of the Great
Mosque, 15 April 2023)

Expenditure on mosque funds is for the utilization of the grand mosque and because currently
the grand mosque is also in the process of being repaired so that the congregation feels
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comfortable and the benefits of the mosque's grounds are also wide, there are several traders who
can sell in the yard. (Interview with the Great Mosque Congregation, 14 April 2023)

Based on the results of the interview above, the management of the Grand Mosque is still running
for 2 months of management so that with the new management the Grand Mosque is in the
process of repairing or renovating with this all mosque funds are utilized for the mosque's internal
and external needs. The benefits of these funds have been felt by the congregation because the
mosque already looks beautiful, spacious, clean, comfortable and secure so that the Grand
Mosque uses the funds as a whole for the interests and needs of the mosque.

Table 4.2 The Financial Book of the Bulukumba Grand Mosque for April 2023

No. Receipt and Expenditure Reception Expenditure Balance

Description (RP) (RP) (RP)
1. Beginning Balance 19.620.000

2. Weekly Income 15.092.000

3. Pay Equipment 8.025.000

4. Electricity Cost 367.000

5. Friday Fees 300.000

6. Mosque Officer Incentives 10.750.000

Amount 15.270.000

Based on the financial books of the Grand Mosque in April, the total amount of funds collected
from the initial balance to April was Rp. 15,270,000. Total revenue for a week the mosque is Rp.
15,092,000 while expenses amounted to Rp. 19,442,000. The potential for funds owned by the
Great Mosque of Bulukumba is higher and the potential for disbursing funds for the Grand
Mosque is also high.

5. Evaluation

Conduct an assessment of the performance of the management by assessing the implementation

of the program, namely by using financial monitoring reports to achieve its goals within the time
scale and budget that has been approved or not. For this reason, one form of evaluation of the
mosque is by looking at the financial reports.

a. Bulukumba Grand Mosque Accountability Report

As for the results of interviews with the management of the mosque and the congregation of the
Grand Mosque:

For internal management meetings are held every month, every year and every time there is a
religious activity the mosque holds a meeting to discuss what the needs of this mosque are, such
as meeting activities entering the month of Ramadan, qurban meetings and there are also annual
meetings. For submission of the financial statements of the Great Mosque, read it on Friday, by
reading this for the amount of incoming funds and all of the funds issued and then the balance
for 1 week and deducted for 1 week then the cash balance is read out and submitted to the
congregation.

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And the financial records for the Grand Mosque are carried out every week and every three
months to make these financial reports. (Interview with Treasurer of the Great Mosque, 18 April
2023)

Internal management meetings are held every three months to find out what needs to be fixed and
there are also annual meetings for mosque management so that with this the mosque can have
good management. Besides that, to submit financial reports for the grand mosque, there is a
donor board for income and there is for expenses and with the donor board, the congregation of
the mosque can see and believe it and for recording, for example, during the month of Ramadan,
recording is carried out per day, so every night it is announced to the congregation and then for
monthly reports that have been reported at every meeting to date. (Results of interview with
Chairman of the Great Mosque, 14 April 2023)

One form of good management at a mosque is that administrators always sit together to discuss
how to use existing funds and decide on them at a board meeting so that all administrators can
understand what needs to be fixed. And to submit a financial report on the financial disclosure of
the mosque is important and it is announced during Friday prayers and then it is conveyed how
much the total expenses of the mosque are, how much the mosque's funds are coming in, so
that's where the community and congregation trust the mosque management. (Results of
interview with the Secretary of the Great Mosque, 16 April 2023 )

The financial transparency of the mosque is very important so that the congregation can trust the
management so that, with this, the mosque is open about its financial information and for this, by
submitting financial reports, the community or congregation can find out how much and what
has come in and what mosque funds have been spent on. interview with the Congregation of the
Great Mosque, 14 April 2023)

Based on the results of the interview above, it can be described that the management of the Great
Mosque holds an internal meeting every month, every year and every time there is a religious
activity that must be held for a meeting with that internal meeting the management can discuss
how to use funds for mosque activities. For submission of financial reports, the Great Mosque
submits its financial reports using income and expenditure donor boards, submits during Friday
prayers and for the month of Ramadan it is carried out every day. As for the recording of financial
reports carried out per day, per month and per year.

b. Accountability Report of the Great Mosque of Bulukumba

The results of interviews with the management and worshipers of the Grand Mosque:

Internal meetings at the Grand Mosque are held every month to fix what you want to build for the
mosque and also for religious activities. The mosque's financial report is read out every Friday,
weekly, where the congregation must know where the source came from and what needs it was
used for. And for the financial recording of the mosque is done every day. The mosque's financial
reports really need to be known by the public because it is a form of public trust in mosque
management. (Interview with Treasurer of the Great Mosque, 12 April 2023)

Meetings of mosque administrators at the Grand Mosque are not determined at the Grand
Mosque itself. The internal meetings are handed over to every sector that wants to hold activities,
both from the development sector, the security sector and each sector takes care of their
respective activities and then reports the results of their meeting to the mosque chairman and the
mosque chairman. arrange the schedule and technical matters are handed over to each respective
field. (Interview with the Chairman of the Great Mosque, 12 April 2023)

An internal meeting of the mosque management is held every month regarding the activities to be
held. As for the financial reports of the Grand Mosque, they are read out every Friday and there is
a board of donors, so apart from being delivered on Fridays, the Great Mosque also reports

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financial reports on the WhatsApp group. As for recording, it is done daily, weekly, monthly and
yearly and the financial reports of the Great Mosque are connected to the Baznas tower.

Based on the results of the interview above, the administrators of the Grand Mosque are open
about their finances by conveying it every Friday, sharing it via the WhatsApp group and placing
it on the donor board. And the financial records are recorded daily, monthly and annually.

As for the internal management meetings are held every month based on each respective field
based on the results of the activities that are brought together together with that the existence of
field meetings can facilitate and prosper the mosque.

4. Discussion

a. The Great Mosque and Grand Mosque Financial Management System

1. Sources of Funds for Great Mosques and Grand Mosques

Based on the results of interview analysis, the sources of funds for the Grand Mosque come from
various sources, both the community, in the form of mosque piggy banks which are circulated
every day, infaq, endowments and alms, while from the local government in the form of grants and
permanent donors who always give contributions every month. As for the benefactors who are not
bound and do not want to know who the donor is.

The funds received by the Grand Mosque come from the mosque's piggy bank, permanent donors
who give monthly, alms, infaq and assistance such as building materials.

2. The Grand Mosque and Grand Mosque Fund Expenditures System

The fund disbursement system is used for mosque equipment and activities. The costs incurred
by the Great Mosque and the Grand Mosque are cleaning costs, costs for the imam, incentives,
electricity, building materials and mosque equipment.

b. Utilization of Grand Mosque and Grand Mosque Funds

The funds received by the Great Mosque and the Grand Mosque are for the costs of mosque
facilities and infrastructure, costs for building mosques, costs for completing mosques, cleaning,
imams, incentives, lecturers and electricity costs. Expenditures for the Grand Mosque, based on
April's financial books, starting from the costs of speakers, electricity, imams, building materials,
cleaning and incentives cost Rp. 2,500,000. while at the Grand Mosque, based on April's financial
books, it costs Rp. 19,442,000, where the use of funds for the Grand Mosque is greater than that
of the Grand Mosque. And for the income of the Great Mosque Rp. 27,212,000 while the Grand
Mosque is Rp. 15,092,000, where the income of the Grand Mosque is greater than that of the
Grand Mosque.

c. Evaluation

Based on the results of the interviews it was described that the management of the Great Mosque
held an internal meeting every month, every year and every time there was a religious activity that
had to be held for a meeting with that internal meeting the management could discuss how to use
funds for mosque activities. For submission of financial reports, the Great Mosque submits its
financial reports using income and expenditure donor boards, submits during Friday prayers and
for the month of Ramadan it is carried out every day. As for the recording of financial reports
carried out per day, per month and per year.

Meanwhile, based on the results of the interview above, the administrators of the Grand Mosque
are open about their finances by conveying it every Friday, sharing it via the WhatsApp group and
stamping it on the donor board. And the financial records are recorded daily, monthly and
annually.

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As for the internal management meetings are held every month based on each respective field
based on the results of the activities that are brought together, with that the existence of field
meetings can facilitate and prosper the mosque.

5. Conclusion

Based on the discussion and research conducted by researchers regarding the Grand Mosque and
the Grand Mosque regarding Mosque Financial Management, the Grand Mosque and the Grand
Mosque have in common that starting from recording incoming and outgoing cash, it is recorded
in the mosque's cash book, which is receipt of funds for the Grand Mosque and the Mosque. Most
of the funds come from regular donors, the community, mosque piggy banks, local government
and benefactors who don't want the donors to know.

Expenditures of funds and cash balances at the Grand Mosque and the Grand Mosque are used
for mosque activities, internal and external mosque needs, mosque equipment and other mosque
needs so that the mosque funds can provide benefits to the mosque and the mosque's
congregation.

As for the reporting of the accountability of the Grand Mosque and the Grand Mosque, it is
informed to the congregation of the mosque and brought together with the managers of the
management of the Great Mosque and the Grand Mosque, as well as financial realization at the
Grand Mosque and the Grand Mosque prioritizing the congregation in need and for the
construction and prosperity of the mosque so that the congregation is comfortable to worship.

The financial management of the Great Mosque and the Grand Mosque is good and transparent
with recording and information so that they can be accountable for mosque funds so that they
can always gain the trust of the congregation.

As for suggestions from researchers, as follows:

1. To the administrators of the Grand Mosque and the Great Mosque of Bulukumba to maintain
the performance that has been carried out, as well as learn a lot of management knowledge to
be applied in developing the prosperity of the mosque to be even better and to maintain their
work principles that work optimally with a sincere heart.
2. For the congregation of the Grand Mosque and the Great Mosque of Bulukumba to be able to
maintain their worship that has been built, as well as make the best use of existing facilities
and infrastructure and instill a sense of shared ownership because the mosque is a place for
all Muslims to worship and can be a blessing for lilalamin.

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