Accountability in managing funds : the case of selected mosques in Kalimantan Timur, Indonesia /
There has been evidence of embezzlement and mismanagement of public charities funds in non-profit and religious organisations based on the Marquet Report, 2012. It indicates the lack of accountability in non-profit and religious organisations. Mosques are one example of non-profit religious organisa...
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| Main Author: | |
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| Format: | Thesis |
| Language: | English |
| Published: |
Kuala Lumpur :
Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia,
2014
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| Subjects: | |
| Online Access: | Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library. |
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| Summary: | There has been evidence of embezzlement and mismanagement of public charities funds in non-profit and religious organisations based on the Marquet Report, 2012. It indicates the lack of accountability in non-profit and religious organisations. Mosques are one example of non-profit religious organisations. There are several studies of accountability in religious organisations. However, there are only a few studies that have discussed accountability in mosques. Therefore, this study aims to examine accountability in managing funds at selected mosques in Kalimantan Timur, Indonesia. The study uses the concept of accountability mechanisms by Ebrahim (2003) to view the accountability activities in Kalimantan Timur‟s mosques. This study uses interviews, observations, field notes and document analysis as data collection. Semi-structured interviews are used as the method to gain a perception of the mosques‟ committees. In addition, this study explores Miles and Huberman‟s methodology of data analysis through a hermeneutic approach. There were six mosques in the research field, which means that 24 persons became interviewees. There are several findings in accountability mechanisms in this study. There is the informal accountability form, namely the medium of communication through radio and financial reporting on noticeboards. Interestingly, participation and social auditing are indicated as both formal and informal accountability in the accountability mechanism. In other words, the classification of formal and informal is blended in the mosque setting in Kalimantan Timur. Furthermore, there are three reasons why accountability is manifested as such. First, the appearance of cultural influence gives effect to accountability mechanism such as self-regulation and disclosure report. Furthermore, understanding formal and informal accountability determines how far a mechanism in Kalimantan Timur Mosque. In addition, formal accountability and informal accountability are prepared for community accountability. Indeed, community accountability is depicted as ibadah (worship) to Allah. |
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| Item Description: | Abstracts in English and Arabic. " A dissertation submitted in fulfilment of the requirement for the degree of Master of Science in Accounting."--On t.p. |
| Physical Description: | xiii, 148 leaves : ill ; 30cm. |
| Bibliography: | Includes bibliographical references (leaves 136-144). |