Ismatullah, Ismet and Kartini, Tina (2018) TRANSPARANSI DAN AKUNTABILITAS DANA MASJID DALAM PEMBERDAYAAN EKONOMI UMMAT. Jurnal Ilmiah Ilmu Ekonomi (Jurnal Akuntansi, Pajak dan Manajemen), 6 (12). pp. 186-204. ISSN 2088-6969

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Abstract

The mosque is a non-profit organization whose ownership belongs to the people who are entrusted to the managers (takmir). The mosque organization is a non-profit organization, that is, in running a business is not looking for profit, but solely to serve the interests of the ummah.Modal owned by the mosque is usually also quite large, there is a plot of land and building value, as well as equipment and equipment in the mosque . The source of mosque income usually consists of Zakat, Infaq, Shodaqoh and Waqof and the source of mosque expenditure consists of routine costs (electricity, water), hygiene costs, Islamic activity costs ie activities undertaken to commemorate the great day of Islam Maulid Nabi SAW, Ramadan safari, and etc., funding the repair of mosque equipment and so forth. Trasparency and accountability are vital in accounting for all activities related to the collection and distribution of funds, including in the management of mosque funds. To maintain public trust where the mosque is a holy place and furthest from the things that are not honest and sinful, but on the other hand The research is conducted into quantitative research and processed using SPSS version 22 statistical program. The data used in this study using primary data derived questionnaires distributed to students who then processed and analyzed to obtain results about the object and can be drawn conclusions. From the research that has been done can be concluded that the transparency does not affect the empowerment of people around the mosque, it can be seen the value of t test for the thitung transparent variable of 1.949 while the value of t for ttable of 2.048. As for the accountability variable obtained t value for t count of 5.246 (above the ttable value of 2.048) so that accountability is said to have a role in the empowerment of people around the mosque. Simultaneously, the two variables have an important role in empowering the people around the mosque this can be seen from the value of Fhitung obtained by 20,910 compared with the value of Ftabel of 3.231

Item Type:	Article
Uncontrolled Keywords:	mosque accounting, non-profit organization, transparency, accountability
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Perpus ID UMMI
Date Deposited:	20 Mar 2018 08:26
Last Modified:	20 Mar 2018 08:26
URI:	http://eprints.ummi.ac.id/id/eprint/206

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