Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia

Research Article

Should Mosque Disclosed The Financial Performance? (Study Cased Islamic Center Dato’ Tiro, Bulukumba Indonesia)

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  • @INPROCEEDINGS{10.4108/eai.10-8-2022.2320767,
        author={Agusdiwana  Suarni and Basri  Basir and Dwi  Febriani},
        title={Should Mosque Disclosed The Financial Performance? (Study Cased Islamic Center Dato’ Tiro, Bulukumba Indonesia)},
        proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2022},
        month={8},
        keywords={mosque financial report dato’  tiro islamic center south sulawesi indonesia},
        doi={10.4108/eai.10-8-2022.2320767}
    }
    
  • Agusdiwana Suarni
    Basri Basir
    Dwi Febriani
    Year: 2022
    Should Mosque Disclosed The Financial Performance? (Study Cased Islamic Center Dato’ Tiro, Bulukumba Indonesia)
    ICBAE
    EAI
    DOI: 10.4108/eai.10-8-2022.2320767
Agusdiwana Suarni1,*, Basri Basir1, Dwi Febriani1
  • 1: Universitas Muhammadiyah Makassar
*Contact email: agusdiwana.suarni@unismuh.ac.id

Abstract

The study aims to find out how Mosque disclosed the financial performance in the Islamic Center Dato’ Tiro Bulukumba, South Sulawesi, Indonesia. The research used mix method within qualitative research and quantitative which interviewed mosque administratos and Jama’ah and colleting secondary data. Data collection techniques were obtained through observation, interviews and documentation. Obtained are secondary data and primary data. The results showed that the financial recording of the Dato’ Tiro Islamic Center Mosque still used manual or simple methods. Financial recording of the mosque is only done when cash comes in and out. Then cash in, out and the total cash are delivered using the Mosque’s Microphone. Recommendation of this paper, the government should have regulations regarding the disclosed of financial statement and fund management such as making a annual report as Mosques at overseas such as Masjid Taqwa Brisbane, Mosque foundation in UK.