Jurnal Akuntansi : Transparansi dan Akuntabilitas
Vol 10 No 1 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS

MENGUNGKAP PRAKTIK AKUNTANSI DI MASJID BERBASIS NILAI-NILAI KEARIFAN LOKAL GORONTALO

Mohamad Anwar Thalib (Institut Agama Islam Negeri Sultan Amai Gorontalo)
Sri Mandalika Mosu (Institut Agama Islam Negeri Sultan Amai Gorontalo)
Siskawati Yunus Njuu (Institut Agama Islam Negeri Sultan Amai Gorontalo)



Article Info

Publish Date
30 Oct 2022

Abstract

This study aims to reveal the mosque's accounting practices based on Gorontalo Islamic cultural values. The type of method used is qualitative, with data analysis techniques using the Miles and Huberman model. The results showed that; First, the capital for operating mosque activities comes from donations from the community and mosque congregations; second, the capital is used to finance worship activities and renovate mosque buildings; third, the form of accountability for the use of funds is carried out by mosque administrators through simple accounting records and reporting the use and income of funds every Friday. mosque accounting practices in the form of giving funds, using funds, simple recording, and accountability of funds are driven by the spirit of sincerity (ihilah) and mutual trust (paracaya), and responsibility (dudaha). These values are advice that is often conveyed by parents through the expression (lumadu) "diila o'onto, bo wolu-woluwo/invisible but exists.

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Journal Info

Abbrev

JAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi: Transparansi dan Akuntabilitas diterbitkan oleh Universitas Nusa Cendana secara berkala setiap tahun dua kali (Maret dan Oktober). Tujuan penerbitan Jurnal Akuntansi: Transparansi dan Akuntabilitas adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademis dan ...