Mosque Management : Financial Report, Internal Control, and Digital Technology in Several Countries Andriani (a*), Manik Mutiara Sadewa(b), Sugesti Rahayu(c), Mairijani(d), Mochammad Arif Budiman(e)
a), b), c), d), e) : Politeknik Negeri Banjarmasin
Jalan Hasan Basri, Kayutangi, Banjarmasin, Kalimantan Selatan
Abstract
Performing professional management in the mosque is challenging. The faith in vertical accountability only to God exists among mosque administrators, which probably leads to poor management. The absence of congregation^s evaluation toward mosque financial management also downgrades the performance of mosque organizations. Using a systematic literature review (SLR), this research reviewed 45 articles to explore the practice of mosque financial reporting in several countries. This research found that mosque administrators mostly agree that ac-countability to God must be run together with accountability to society. Financial report practice among three different countries is similar. Pre-paring a standardized financial report is not common among mosque administrators. Mosques mainly use a simple form of cash-in and cash-out to report their financial condition. Implementing the COSO element ^control activities^ is necessary to provide proper financial management of the mosque. The use of digital technology in mosque financial management will help increase transparency and accountability. A future research agenda was identified in the area of digital technology implementation in mosque organizations. To what extent the human resource of mosque organizations affects the mosque performance is also interesting to be investigated. We identify that there is a need to have crystal information on whether the presentation of financial reports influences the congregation^s trust.
