Analysis Of Accountability Of The Mosque Financial Statements In Indonesia

Abstrak / Ringkasan

The Mosque Financial Report is a form of application of the principles of openness and accountability to the community, management of an organizational entity in this case the mosque's public space requires administrative reform, including the publication of financial
statement accountability. The greater the demand for the implementation of accountability in the public space in this case the mosque, the greater the need for accountability. based on this, researchers are interested in conducting research on the analysis of the application of accounting principles in improving the accountability of mosque financial reports in Indonesia.
To solve the problem of this research, researchers used a qualitative approach with a champion formula approach which was formulated using a checklist and interview statement to analyze the level of accountability of mosque financial statements in several mosques in Indonesia.
Based on the findings of researchers at 18 (eighteen) mosques in Indonesia, there are 14 (fourteen) mosques which are at a weight of 51% - 75% (Moderately high association), meaning that the application of accounting principles that have been implemented by mosques
has been quite supportive in increase the accountability of the mosque's financial statements.
Furthermore, there are 4 (four) mosques which weigh 76% - 100% (High association up to prefect assocition), which means that the application of accounting principles that have been implemented by mosques has been very supportive in increasing the accountability of the mosque's financial statements. Therefore, in Improving the Accountability of Mosque Financial Statements in Indonesia, it is necessary to present an accountable nuance and transparency in financial management that at least need to be turned on with the correct bookkeeping pattern in the preparation and reporting using uniform software based on applicable accounting principles, then in terms of management human resources who have competence, responsibility and integrity, then, need to carry out monitoring and supervision (audit).

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