Accountability of Mosque Fund Management in the Perspective of Idarat Al-Masjid

Study at Baitul Akbar Adan Mosque, Mutiara Timur Subdistrict, Pidie Regency, Indonesia

Abstract

The Idarah masjid is an activity to develop and organise cooperation from many people to achieve a certain goal. It is more focused on planning, organising, administering, financing and monitoring. In terms of accountability and transparency in the management of development funds, Idarat Al-Masjid is needed, both in fund reports and in the management of other activities. The Baitul Akbar Adan Mosque has never been renovated, because construction is still continuing with funds that have been collected. The questions in this research are how to apply the principle of transparency in managing funds at the Baitul Akbar Adan Mosque, what is the accountability of BKM management in the realisation of funds for the construction of the Baitul Akbar Adan Mosque, and how to manage funds using the principles of accountability and transparency for the construction of the Baitul Akbar Adan Mosque based on the perspective of Idarat Al-Masjid. In this research the author uses a sociological juridical research method, with qualitative research type and data collection techniques using interviews and documentation. The results of the research show that the BKM's efforts in terms of transparency are at least adequate, with efforts to announce outgoing and incoming funds every Friday, this is also a form of accountability that is held accountable in annual discussions by the BKM regarding the funds collected, therefore it is hoped that this can foster trust. However, monthly bookkeeping and reporting cannot be said to be adequate or effective. In this case it can be concluded that, Accountability and transparency of fund management based on the Idarat al-Masjid perspective has been implemented in the management of Baitul Akbar Adan Mosque funds, both from the beginning in planning to supervision, but there are still many things that are lacking in terms of administration, in the field of written reporting and bookkeeping of funds every month.