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All Journal Jurnal Ilmiah Akuntansi dan Bisnis
Yunita Fitria
Faculty of Economics and Business, Mulawarman University, Indonesia
Economics, Econometrics & Finance

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Bahasa Inggris Bahasa InggriFinancial Management Accountability of Mosque in Covid-19 Pandemic: The Religious and Humanist Side Explorations Yunita Fitria; Ferry Diyanti; Hariman Bone
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p04

Abstract

The pandemic of Covid-19 influences the behaviour of worship places in doing their accountability. Indeed, it is difficult to trace the truth of the source and amount of the donated funds. The study's objective is to explore the accountability mechanisms of places of worship by exploring them in the context before and during the COVID-19 pandemic. The study is also to explore the religiosity and humanistic side of financial managers in running their duties at the mosque. This research is qualitative research using a phenomenological approach with semi-structured interview methods. This study found that accountability before and during the pandemic has a similar practice in terms of financial accountability. Interestingly, an increasing source of funds was found during the pandemic. There is additional shopping for Wi-Fi to support the mosques’ activities. The accountability of mosque financial management consists of religious (self-connection with God) and humanism (honest, trusting and responsible). Keywords: accountability, covid-19 pandemic, mosque, religiosity, humanist
Co-Authors Bone, Hariman Ferry Diyanti