ARE ACCOUNTABILITY AND TRANSPARENCY IMPORTANT IN MOSQUE FINANCIAL REPORTING?

Abstract – Are Accountability and Transparency Important in Mosque Financial Reporting? Main Purpose – This study seeks to examine the accountability and transparency of mosque financial reporting. Method – This research uses an in-depth interview method. The primary informants are the administrators and the congregation of the mosque. Main Findings – Accountability is presented with the simplicity of the management structure, accountability pattern and form of financial statements. The clarity of mosque financial reporting is the key to mosque accountability and transparency. Mosque transparency is carried out by synergizing the mosque, the community, and Islamic organizations. Theory and Practical Implications – This study can open up opportunities for an approach to mosque financial accountability. The results of this study can also be input for the Government regarding the mosque's transparency and accountability system. Novelty– The finding that the simplicity of financial statements can harmonize the mosque with Islamic communities and organizations is a novelty in this study