Examining the Accountability and Internal Control of Mosque’s Financial Management Practices in Padang (Case Study on 5 Big Mosque in Padang)

The appearance of charity box theft phenomenon in mosque nowadays are one of the proof of how mosque is still lack of accountability and internal control. The high level of trust among the congregations to management of mosque without any good system on financial management may lead it becomes vulnerable to fraud and abuse. This study aims at examining the accountability and internal control on financial management practices of 5 big mosques in Padang. A depth interviews were conducted and supported by Terry Lewis modified instrument to assess the level of accountability and internal control of each mosques. The results of the study indicate that the best accountability and internal control on financial management practices are carried out by Taqwa Muhammadiyah mosque and the lowest is shown by Baitul Hadi Mosque. Meanwhile Raya Andalas Mosque, Sahara Mosque, and Baiturrahmah Mosque are in the medium level. The good accountability on financial management practices of mosque can be seen from some sections of assessment, they are Planning & Budgeting, Financial Reporting, Basic Accounting, Grant (Waqf) Management, and Staffing practices and the good internal control on financial management can be seen from physical custody, segregation of duties, and recording transaction practices. Keywords: Accountability, internal control, mosques, financial manageme