Jurnal Ilmiah Akuntansi dan Bisnis
Vol 17 No 2 (2022)

Bahasa Inggris Bahasa InggriFinancial Management Accountability of Mosque in Covid-19 Pandemic: The Religious and Humanist Side Explorations

Yunita Fitria (Faculty of Economics and Business, Mulawarman University, Indonesia)
Ferry Diyanti (Faculty of Economics and Business, Mulawarman University, Indonesia)
Hariman Bone (Faculty of Economics and Business, Mulawarman University, Indonesia)



Article Info

Publish Date
27 Jul 2022

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

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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...