Manajemen Keuangan Masjid di Kota Yogyakarta
Keywords:
mosque, mosque management, financial management, non-profit organization
Abstract
This study aims to describe the financial management practice in Yogyakarta City, Special Region of Yogyakarta. The data in this study were gathered by using questionnaires and analyzed by a simple qualitative descriptive approach. The study was conducted in 180 mosques by using area sampling because Yogyakarta City divided into 14 districts. Three main issues are focused: budget planning, fund management, and internal control. The result shows only 37,8% mosques have budget planning. The source of fund is dominated by Friday prayer infaq, while physical maintenance is the most expenditure. More than 90% of the mosques have a simple bookkeeping and financial report, although most of the mosques have not evaluated the budget regularly. This study reveals the average of the surplus balance is Rp 45,8 million idle and saved most in the conventional bank. It could be estimated the total amount of the mosque surplus balance in Yogyakarta City approximately Rp 22 billion. The study also found that 27 of 180 mosques have an economic empowerment program for the congregation.
References
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Adnan, M. A. (2013). An Investigation of the Financial Management Practices of the Mosques In The Special Region of Yogyakarta Province , Indonesia. In Sharia Economics Conference (pp. 118–130). Hannover: Leibniz Universität Hannover.
Agustana, G. W., Herawati, N. T., & Atmaja, A. T. (2017). Analisis Sumber Dana Transparansidan Dan Akuntabilitas Pengelolaan Keuangan Pura Khayangan Tiga di Desa Pakraman Bondalem Kecamatan Tejakula Kabupaten Buleleng. Jurusan Akuntansi Program S1, Vol. 8, No. 2.
Ajahari. (2009). Dimensi-dimensi Pengembangan Fungsi Masjid di Kota Palangka Raya. Jurnal Studi Agama Dan Masyarakat. Vol. 3. No. 1. Hal. 43–57.
Ali, N., Said, J., Omar, N., Rahman, R. A., & Othman, R. (2012). Financial Reporting Disclosure of NPO. British Journal of Economic, Finance and Management Sciences, 4(March), 16–30.
Andarsari, P. R. (2016). Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). Ekonika: Jurnal Ekonomi Universitas Kediri, 1(2), 143–152.
Biro Tata Pemerintahan Setda DIY. (2016). Jumlah Penduduk Kota Yogyakarta Menurut Jenjang Pendidikan Semester II 2016. Retrieved November 6, 2017, from http://www.kependudukan.jogjaprov.go.id/olah.php?module=statistik
Brigham, E. F., & Houston, J. F. (2017). Fundamentals of Financial Management: Concise (9th ed.). Boston: Cengage Learning.
Chen, L. Y., Utaberta, N., Mohd Yunos, M. Y., Ismail, N. A., Ismail, S., & Arifin, N. F. (2015). Evaluating the Potentials of Mosque as a Tourist Attraction Place in Malaysian Urban Context. Research Journal of Fisheries and Hydrobiology, 10(4), 62–68.
Femi, O. T., Babajidemichael, O., & Abosede, A. V. (2016). Comparative Analyses of Strategic Financial Management Practices in Faith-based and Community-interest Organizations. Journal of Financial Studies & Research, 2016(October), 1–14.
Hentika, N. P., Suryadi, & Rozikin, M. (2009). Meningkatkan Fungsi Masjid Melalui Reformasi Administrasi: Studi Pada Masjid Al Falah Surabaya. Jurnal Administrasi Publik (JAP), 2(2), 305–311.
Hussin, M. Y. M., Muhammad, F., Razak, A. A., & Habidin, N. F. (2014). Exploratory analysis on mosque fund in Perak. Jurnal Syariah, 22(1), 1–20.
Ichsan, S. (2014). DMI Bentuk Tim Survei Masjid (Mosque Board of Indonesia Established Team For Mosque Survey). Retrieved January 12, 2015, from http://www.republika.co.id/berita/koran/khazanah-koran/14/10/01/ncrd0i33-dmi-bentuk-tim-survei-masjid
Jazeel, M. I. M. (2014). Financial Management Practices of Mosques in Sri Lanka: An Observation. In Proceedings of the 4th International Syimposium, SEUSL (pp. 544–548). Sri Lanka: South Eastern University of Sri Lanka.
Kementerian Agama. (2014). Data Masjid Se-Kota Yogyakarta Tahun 2014. Retrieved May 19, 2015, from http://kemenag.go.id/file/file/InfoPenting/oqse 1379129591.pdf
Marshall, M., Kirk, D. S., & Vines, J. (2016). Accountable: Exploring the Inadequacies of Transparent Financial Practice in the Non-Profit Sector. In CHI EA ’16 Proceedings of the 2016 CHI Conference Extended Abstracts on Human Factors in Computing Systems. San Jose: ACM Press.
Masdenia. (2015). Revitalisasi Fungsi Masjid Sesuai Zaman Rasulullah melalui Implementasi PSAK 45: Studi Empiris Pada Masjid A Dan B. In Conference in Business, Accounting, and Management (Vol. 2, pp. 243–253). Semarang: Sultan Agung Islamic University.
Mohamed, I. S., Aziz, N. H. A., Masrek, M. N., & Daud, N. M. (2014). Mosque Fund Management: Issues on Accountability and Internal Controls. Procedia - Social and Behavioral Sciences, 145, 189–194.
Mohamed, I. S., Masrek, M. N., Mohd Daud, N., Arshad, R., & Omar, N. (2015). Mosques Fund Management: A Study on Governance and Internal Controls Practices. In The 9th International Conference on Management, Marketing and Finances (pp. 45–50).
Mohd Taib, M. Z., Ismail, Z., Ahmad, S., & Rasdi, T. (2016). Mosque Development in Malaysia: Is it the product of evolution and social behaviour? In Environment-Behaviour Proceedings Journal. Barcelona: e-IPH.
Muda, R., Tahar, E., Aziz, I. A., Musman, M., Samsudin, M., & Terengganu, U. (2015). Masjid and Its Management : The Experiences of The Epistĕmĕ Community. In Proceeding of the International Conference on Masjid, Zakat and Waqf (IMAF 2015) (pp. 1–8).
Mukrodi. (2014). Analisis Manajemen Masjid Dalam Optimalisasi Peran Dan Fungsi Masjid. Kreatif, Jurnal Ilmiah Prodi Manajemen Universitas Pamulang, 2(1), 82–96.
Nainggolan, P. (2012). Manajemen Keuangan Lembaga Nirlaba. Jakarta: Yayasan Bina Integrasi Edukasi.
Nasution, A. I., Dahlan, A. R. A., Husaini, M. I., & Ahmed, M. H. (2015). Developing Islamic City through Network-of-Mosque. Journal of Social and Development Sciences, 6(2), 37–45.
Nurlailah, Nurleni, & Madris. (2014). Akuntabilitas dan Keuangan Masjid di Kecamatan Tubo Sendana Kabupaten Majene. Assets, 4(2), 206–217.
Ramli, A. M., Jalil, A., Hamdan, N., Haris, A., & Abd. Aziz, M. A. (2009). Kerangka Pengurusan Ekonomi Dan Kewangan Masjid: Satu Analisa. In Islamic Economics System (iECONS 2009) Conference (pp. 1–17). Kuala Lumpur: Islamic Science University of Malaysia.
Ramli, A. M., Jalil, A., Hamdan, N., Haris, A., & Aziz, M. A. A. (2014). Fatwa-Fatwa Berkaitan Pengurusan Ekonomi dan Kewangan Masjid. Jurnal Pengurusan Dan Penyelidikan, 4(1), 91–111.
Raudhiah, N., Bakar, A., & Tajuddin, T. S. (2014). Performance Management System in Non-Profit Organisation : a Case Study in Mosque AR. International Conference on Masjid, Zakat and Waqf, (December 2014), 142–154.
Razak, A. A., Hussin, M. Y. M., Muhammad, F., & Mahjom, N. (2014). Economic Significance of Mosque Institution in Perak State , Malaysia. Kyoto Bulletin of Islamic Area Studies, 7(7), 98–109.
Reheul, A.-M., Van Caneghem, T., & Verbruggen, S. (2012). Financial Reporting Lags in the Non-profit Sector: An Empirical Analysis. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 25(2), 352–377.
Rozalinda. (2015). The Economic Empowerment of the Ummah on the Basis of Productive Waqf in West Sumatra, Indonesia. International Journal of Nusantara Islam, 3(1), 33–46.
Shah, M. N. S. bin N., Utaberta, N., Mohd Yunos, M. Y., Ismail, N. A., Ismail, S., & Arifin, N. F. (2015). A Critical Review On Society’s Perception On The Usage Of Mosque. RESEARCH JOURNAL OF FISHERIES AND HYDROBIOLOGY, 10(4), 38–41.
Shaharuddin, S. B., & Sulaiman, M. B. (2015). Financial Disclosure and Budgetary Practices of Religious Organization: A Study of Qaryah Mosques In Kuala Terengganu. Gadjah Mada International Journal of Business, 17(1), 83–101.
Simanjuntak, D. A., & Januarsi, Y. (2011). Akuntabilitas dan Pengelolaan Keuangan di Masjid. In Simposium Nasional Akuntansi XIV (pp. 21–22). Banda Aceh: Fakultas Ekonomi Univesitas Syiah Kuala.
Sinaga, I. A. (2015). Kriteria Masjid Ideal. In Prosiding Temu Ilmiah IPLBI (pp. 107–110). Manado. Retrieved from http://temuilmiah.iplbi.or.id/wp-content/uploads/2015/11/TI2015-E-107-110-Kriteria-Masjid-Ideal.pdf
Siskawati, E., Ferdawati, & Surya, F. (2016). Bagaimana Masjid Dan Masyarakat Saling Memakmurkan? Pemaknaan Akuntabilitas Masjid. Jurnal Akuntansi Multiparadigma JAMAL, 7(1), 70–80.
Strydom, B., & Stephen, T. (2014). Financial Management in Non-Profit Organisations: An Exploratory Study. Mediterranean Journal of Social Sciences, 5(15), 55–66.
Su, S.-H. (2014). The Effect of Financial Management on The Performance of Non-Profit Organizations: An Empirical Study in Haiti. International Journal of Organizational Innovation, 6(April 2014), 90–99.
Suherman, E. (2012). Manajemen Masjid: Kiat Sukses Meningkatkan Kualitas SDM Melalui Optimalisasi Kegiatan Umat Berbasis Pendidikan Berkualitas Unggul. Bandung: Alfabeta.
Sulaiman, M., Siraj, S. A., & Ibrahim, S. H. M. (2008). Internal Control Systems in West Malaysia’s State Mosques. TheAmerican Journal of Islamic Social Sciences, 25(1), 63–81.
Tajuddin, T. S., Aman, Z., & Ismail, S. (2014). Management Accounting Practices in Non-Profit Relagious Organization: A Case study in Lembaga Zakat Selangor (LZS). Synergizing Knowledge on Management and Muamalah, Conference on Management and Muamalah (CoMM), (May), 309–320.
Uddin, U., & Rehman, B. (2014). Role of Masjid in Society: Issues and Challenges. In International Conference on Masjid, Zakat and Waqf (IMAF 2014) (pp. 11–15). Kuala Lumpur.
Utaberta, N., Asif, N., Tajuddin, M., Rasdi, M., Yazid, M., Yunos, M., … Ismail, S. (2015). The Concept of Mosque Based on Islamic Philosophy: A Review Based on Early Islamic Texts and Practices of the Early Generation of the Muslims. Advances in Environmental Biology, 9(95), 371–374.
Wahab, A. bin A. (2008). Financial Management of Mosques in Kota Setar District: Issues and Challenges. Universiti Utara Malaysia.
Wardi, M. C. (2012). Pencarian Dana Masjid di Jalan Raya Dalam Perspektif Hukum Islam. Al-Ahkam, 7(2), 331–354.
Yusuf, T., & AbdurRaheem, L. (2013). The Masjid: Basics & Management (2nd ed.). Lagos: District Global Concept.
Zain, S. R. M., Samsudin, M. B. M., & Osman, A. Z. (2015). Issues and Challenges : an Exploratory Case Study on Mosques Institution in Federal Territory. In Proceeding of the International Conference on Masjid, Zakat and Waqf (IMAF 2015) (pp. 1–9). Selangor, Malaysia.
Zoelisty, C. (2014). Amanah sebagai Konsep Pengendalian Internal pada Pelaporan Keuangan Masjid (Studi Kasus pada Masjid di Lingkungan Universitas Diponegoro). Diponegoro Journal of Accounting, 3(3), 1–12.
Adnan, M. A. (2013). An Investigation of the Financial Management Practices of the Mosques In The Special Region of Yogyakarta Province , Indonesia. In Sharia Economics Conference (pp. 118–130). Hannover: Leibniz Universität Hannover.
Agustana, G. W., Herawati, N. T., & Atmaja, A. T. (2017). Analisis Sumber Dana Transparansidan Dan Akuntabilitas Pengelolaan Keuangan Pura Khayangan Tiga di Desa Pakraman Bondalem Kecamatan Tejakula Kabupaten Buleleng. Jurusan Akuntansi Program S1, Vol. 8, No. 2.
Ajahari. (2009). Dimensi-dimensi Pengembangan Fungsi Masjid di Kota Palangka Raya. Jurnal Studi Agama Dan Masyarakat. Vol. 3. No. 1. Hal. 43–57.
Ali, N., Said, J., Omar, N., Rahman, R. A., & Othman, R. (2012). Financial Reporting Disclosure of NPO. British Journal of Economic, Finance and Management Sciences, 4(March), 16–30.
Andarsari, P. R. (2016). Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). Ekonika: Jurnal Ekonomi Universitas Kediri, 1(2), 143–152.
Biro Tata Pemerintahan Setda DIY. (2016). Jumlah Penduduk Kota Yogyakarta Menurut Jenjang Pendidikan Semester II 2016. Retrieved November 6, 2017, from http://www.kependudukan.jogjaprov.go.id/olah.php?module=statistik
Brigham, E. F., & Houston, J. F. (2017). Fundamentals of Financial Management: Concise (9th ed.). Boston: Cengage Learning.
Chen, L. Y., Utaberta, N., Mohd Yunos, M. Y., Ismail, N. A., Ismail, S., & Arifin, N. F. (2015). Evaluating the Potentials of Mosque as a Tourist Attraction Place in Malaysian Urban Context. Research Journal of Fisheries and Hydrobiology, 10(4), 62–68.
Femi, O. T., Babajidemichael, O., & Abosede, A. V. (2016). Comparative Analyses of Strategic Financial Management Practices in Faith-based and Community-interest Organizations. Journal of Financial Studies & Research, 2016(October), 1–14.
Hentika, N. P., Suryadi, & Rozikin, M. (2009). Meningkatkan Fungsi Masjid Melalui Reformasi Administrasi: Studi Pada Masjid Al Falah Surabaya. Jurnal Administrasi Publik (JAP), 2(2), 305–311.
Hussin, M. Y. M., Muhammad, F., Razak, A. A., & Habidin, N. F. (2014). Exploratory analysis on mosque fund in Perak. Jurnal Syariah, 22(1), 1–20.
Ichsan, S. (2014). DMI Bentuk Tim Survei Masjid (Mosque Board of Indonesia Established Team For Mosque Survey). Retrieved January 12, 2015, from http://www.republika.co.id/berita/koran/khazanah-koran/14/10/01/ncrd0i33-dmi-bentuk-tim-survei-masjid
Jazeel, M. I. M. (2014). Financial Management Practices of Mosques in Sri Lanka: An Observation. In Proceedings of the 4th International Syimposium, SEUSL (pp. 544–548). Sri Lanka: South Eastern University of Sri Lanka.
Kementerian Agama. (2014). Data Masjid Se-Kota Yogyakarta Tahun 2014. Retrieved May 19, 2015, from http://kemenag.go.id/file/file/InfoPenting/oqse 1379129591.pdf
Marshall, M., Kirk, D. S., & Vines, J. (2016). Accountable: Exploring the Inadequacies of Transparent Financial Practice in the Non-Profit Sector. In CHI EA ’16 Proceedings of the 2016 CHI Conference Extended Abstracts on Human Factors in Computing Systems. San Jose: ACM Press.
Masdenia. (2015). Revitalisasi Fungsi Masjid Sesuai Zaman Rasulullah melalui Implementasi PSAK 45: Studi Empiris Pada Masjid A Dan B. In Conference in Business, Accounting, and Management (Vol. 2, pp. 243–253). Semarang: Sultan Agung Islamic University.
Mohamed, I. S., Aziz, N. H. A., Masrek, M. N., & Daud, N. M. (2014). Mosque Fund Management: Issues on Accountability and Internal Controls. Procedia - Social and Behavioral Sciences, 145, 189–194.
Mohamed, I. S., Masrek, M. N., Mohd Daud, N., Arshad, R., & Omar, N. (2015). Mosques Fund Management: A Study on Governance and Internal Controls Practices. In The 9th International Conference on Management, Marketing and Finances (pp. 45–50).
Mohd Taib, M. Z., Ismail, Z., Ahmad, S., & Rasdi, T. (2016). Mosque Development in Malaysia: Is it the product of evolution and social behaviour? In Environment-Behaviour Proceedings Journal. Barcelona: e-IPH.
Muda, R., Tahar, E., Aziz, I. A., Musman, M., Samsudin, M., & Terengganu, U. (2015). Masjid and Its Management : The Experiences of The Epistĕmĕ Community. In Proceeding of the International Conference on Masjid, Zakat and Waqf (IMAF 2015) (pp. 1–8).
Mukrodi. (2014). Analisis Manajemen Masjid Dalam Optimalisasi Peran Dan Fungsi Masjid. Kreatif, Jurnal Ilmiah Prodi Manajemen Universitas Pamulang, 2(1), 82–96.
Nainggolan, P. (2012). Manajemen Keuangan Lembaga Nirlaba. Jakarta: Yayasan Bina Integrasi Edukasi.
Nasution, A. I., Dahlan, A. R. A., Husaini, M. I., & Ahmed, M. H. (2015). Developing Islamic City through Network-of-Mosque. Journal of Social and Development Sciences, 6(2), 37–45.
Nurlailah, Nurleni, & Madris. (2014). Akuntabilitas dan Keuangan Masjid di Kecamatan Tubo Sendana Kabupaten Majene. Assets, 4(2), 206–217.
Ramli, A. M., Jalil, A., Hamdan, N., Haris, A., & Abd. Aziz, M. A. (2009). Kerangka Pengurusan Ekonomi Dan Kewangan Masjid: Satu Analisa. In Islamic Economics System (iECONS 2009) Conference (pp. 1–17). Kuala Lumpur: Islamic Science University of Malaysia.
Ramli, A. M., Jalil, A., Hamdan, N., Haris, A., & Aziz, M. A. A. (2014). Fatwa-Fatwa Berkaitan Pengurusan Ekonomi dan Kewangan Masjid. Jurnal Pengurusan Dan Penyelidikan, 4(1), 91–111.
Raudhiah, N., Bakar, A., & Tajuddin, T. S. (2014). Performance Management System in Non-Profit Organisation : a Case Study in Mosque AR. International Conference on Masjid, Zakat and Waqf, (December 2014), 142–154.
Razak, A. A., Hussin, M. Y. M., Muhammad, F., & Mahjom, N. (2014). Economic Significance of Mosque Institution in Perak State , Malaysia. Kyoto Bulletin of Islamic Area Studies, 7(7), 98–109.
Reheul, A.-M., Van Caneghem, T., & Verbruggen, S. (2012). Financial Reporting Lags in the Non-profit Sector: An Empirical Analysis. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 25(2), 352–377.
Rozalinda. (2015). The Economic Empowerment of the Ummah on the Basis of Productive Waqf in West Sumatra, Indonesia. International Journal of Nusantara Islam, 3(1), 33–46.
Shah, M. N. S. bin N., Utaberta, N., Mohd Yunos, M. Y., Ismail, N. A., Ismail, S., & Arifin, N. F. (2015). A Critical Review On Society’s Perception On The Usage Of Mosque. RESEARCH JOURNAL OF FISHERIES AND HYDROBIOLOGY, 10(4), 38–41.
Shaharuddin, S. B., & Sulaiman, M. B. (2015). Financial Disclosure and Budgetary Practices of Religious Organization: A Study of Qaryah Mosques In Kuala Terengganu. Gadjah Mada International Journal of Business, 17(1), 83–101.
Simanjuntak, D. A., & Januarsi, Y. (2011). Akuntabilitas dan Pengelolaan Keuangan di Masjid. In Simposium Nasional Akuntansi XIV (pp. 21–22). Banda Aceh: Fakultas Ekonomi Univesitas Syiah Kuala.
Sinaga, I. A. (2015). Kriteria Masjid Ideal. In Prosiding Temu Ilmiah IPLBI (pp. 107–110). Manado. Retrieved from http://temuilmiah.iplbi.or.id/wp-content/uploads/2015/11/TI2015-E-107-110-Kriteria-Masjid-Ideal.pdf
Siskawati, E., Ferdawati, & Surya, F. (2016). Bagaimana Masjid Dan Masyarakat Saling Memakmurkan? Pemaknaan Akuntabilitas Masjid. Jurnal Akuntansi Multiparadigma JAMAL, 7(1), 70–80.
Strydom, B., & Stephen, T. (2014). Financial Management in Non-Profit Organisations: An Exploratory Study. Mediterranean Journal of Social Sciences, 5(15), 55–66.
Su, S.-H. (2014). The Effect of Financial Management on The Performance of Non-Profit Organizations: An Empirical Study in Haiti. International Journal of Organizational Innovation, 6(April 2014), 90–99.
Suherman, E. (2012). Manajemen Masjid: Kiat Sukses Meningkatkan Kualitas SDM Melalui Optimalisasi Kegiatan Umat Berbasis Pendidikan Berkualitas Unggul. Bandung: Alfabeta.
Sulaiman, M., Siraj, S. A., & Ibrahim, S. H. M. (2008). Internal Control Systems in West Malaysia’s State Mosques. TheAmerican Journal of Islamic Social Sciences, 25(1), 63–81.
Tajuddin, T. S., Aman, Z., & Ismail, S. (2014). Management Accounting Practices in Non-Profit Relagious Organization: A Case study in Lembaga Zakat Selangor (LZS). Synergizing Knowledge on Management and Muamalah, Conference on Management and Muamalah (CoMM), (May), 309–320.
Uddin, U., & Rehman, B. (2014). Role of Masjid in Society: Issues and Challenges. In International Conference on Masjid, Zakat and Waqf (IMAF 2014) (pp. 11–15). Kuala Lumpur.
Utaberta, N., Asif, N., Tajuddin, M., Rasdi, M., Yazid, M., Yunos, M., … Ismail, S. (2015). The Concept of Mosque Based on Islamic Philosophy: A Review Based on Early Islamic Texts and Practices of the Early Generation of the Muslims. Advances in Environmental Biology, 9(95), 371–374.
Wahab, A. bin A. (2008). Financial Management of Mosques in Kota Setar District: Issues and Challenges. Universiti Utara Malaysia.
Wardi, M. C. (2012). Pencarian Dana Masjid di Jalan Raya Dalam Perspektif Hukum Islam. Al-Ahkam, 7(2), 331–354.
Yusuf, T., & AbdurRaheem, L. (2013). The Masjid: Basics & Management (2nd ed.). Lagos: District Global Concept.
Zain, S. R. M., Samsudin, M. B. M., & Osman, A. Z. (2015). Issues and Challenges : an Exploratory Case Study on Mosques Institution in Federal Territory. In Proceeding of the International Conference on Masjid, Zakat and Waqf (IMAF 2015) (pp. 1–9). Selangor, Malaysia.
Zoelisty, C. (2014). Amanah sebagai Konsep Pengendalian Internal pada Pelaporan Keuangan Masjid (Studi Kasus pada Masjid di Lingkungan Universitas Diponegoro). Diponegoro Journal of Accounting, 3(3), 1–12.
