Pengurusan kewangan dana masjid: satu kajian di Daerah Kubang Pasu, Kedah

Purpose – To review the fund management of the mosques in the district of Kubang Pasu, Kedah. The research shall provide in terms of income been collected (donation from jemaah or fund been provided by Islamic Religious Council of Kedah) and also asset management.Methodology – This study employs 2 methods; the document analysis and the field research where the document analysis is used to study the roles of mosque institution in Islam and the mosque management. The information is collected from books, conference papers and article journals.This study also employs field research, where interviews were conducted with 26 respondents that have been appointed as mosque committees such as the chairman, secretary and treasurer.Findings – This study finds that the income of mosques at Kubang Pasu, Kedah is mainly derived from the fundraising (almost 80% of the income) and the average monthly collection from the fundraising is more than RM 3,700 monthly.In addition, some mosques in Kubang Pasu have additional income to cover their operational expenses such as shop and house rental and agricultural activities.Originality/Value – This study proves that the mosque financial management in the Kubang Pasu area has specific patterns of revenue and expense management.In term of the revenue management, the mosque divided their revenue into two categories, namely general fund and special fund.Meanwhile, the expense management is categorized into three categories namely idariyah, ijtimaiyah and tijariyyah.This information is very important for the policy-makers such as Islamic Religious Council to draw up some guidelines that can strengthen the mosque activities