Financial Management of the Grand Mosque in Aceh from the Perspectives of the Sharia Economic Law

Muhammad Iqbal; Ridwan Nurdin; Soraya Devy; Jen Surya; Rizki Yunanda

doi:10.22373/sjhk.v9.i3.30471

Authors

Muhammad Iqbal Universitas Islam Negeri Ar-Raniry Banda Aceh, Indonesia
Ridwan Nurdin Institut Agama Islam Negeri Takengon, Indonesia
Soraya Devy Universitas Islam Negeri Ar-Raniry Banda Aceh, Indonesia
Jen Surya Universitas Islam Negeri Ar-Raniry Banda Aceh, Indonesia
Rizki Yunanda Universitas Malikussaleh Aceh Utara, Indonesia

DOI:

https://doi.org/10.22373/sjhk.v9.i3.30471

Keywords:

Standard, knowledge and age, mosque management, sharia economics

Abstract

This research was conducted in response to the phenomenon that many mosques in Aceh do not prepare financial reports in accordance with ISAK 35 (Interpretation of Financial Accounting Standards). Since 2019, the Financial Accounting Standards Board (DSAK) has replaced PSAK 45 and ratified ISAK 35 as the guideline for the presentation of financial statements of non-profit entities, which took effect in January 2020. This standard also applies to the financial reporting of mosques as non-profit institutions. At present, the accountability of mosque financial management in Aceh is generally limited to reports of cash receipts and disbursements, which constitute only a part of the cash flow statement. However, ISAK 35 stipulates that the financial statements of non-profit entities should consist of: (1) a Statement of Financial Position, (2) a Statement of Comprehensive Income, (3) a Statement of Changes in Net Assets, (4) a Statement of Cash Flows, and (5) Notes to the Financial Statements. Given the large number of mosques in Aceh and to avoid the time constraints of completing this research, this study focuses solely on the Grand Mosques managed by the regencies/cities in Aceh Province. The findings reveal that the financial reports of the Grand Mosques across the 23 regencies and cities in Aceh remain incomplete. First, the reports prepared and presented by mosque administrators are still limited to records of cash receipts and expenditures. Second, mosque management personnel generally lack sufficient knowledge of financial reporting practices and standards. Third, most mosque administrators and staff are elderly, which further constrains the implementation of proper financial reporting procedures. It is also important to emphasize that mosque financial management must be based on sharia-based financial and accounting principles so that the mosque is not only a center of worship but also an institution for economic, educational, and community empowerment

References

Journals and Books

Abast, Oktaviani Prisilia Abast, et.al., “Pengelolaan Keuangan Masjid dalam Prinsip Akuntansi Syariah (Studi pada Masjid Darul Arqam Gorontalo),” Jurnal Mahasiswa Akuntansi 3, No. 4 (2025). DOI: 10.37479/jamak.v3i4.334.

Ahyaruddin, Muhammad, et.al., “Akuntabilitas dan Transparansi Pengelolaan Keuangan Masjid di Kota Pekan Baru.” Jurnal Pengabdian Untukmu Negeri 1, No.1. (2017).

Akmad, Zaenul, et.al., “Praktik Manajemen Keuangan Masjid Dan Potensi Dana Masjid Akuntabilitas Pengelolaan Keuangan Masjid”. Jurnal Riset Akuntansi Aksioma 19, No. 1, (2020).

Al Bara, Riyan Pradesya and Nurman Ginting. “Strategi Pengelolaan Zakat Produktif Dalam Pengentasan Kemiskinan (Studi Kasus Lembaga Zakat Muhammadiyah Kota Medan),” Miskat al-Anwar Jurnal Kajian Islam dan Masyarakat 30, No. 2 (2019).

Andasari, Pipit Rosita. Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). Jurnal Ekonomi Universitas Kediri 1, No. 2. (2016).

Andikawati, Desy, and Wahyu Agus Winarno. Laporan Keuangan Lembaga Masjid (Studi Kasus Pada Lembaga Masjid Agung Anaz Mahfudz Dan Masjid Al–Huda Lumajang). Repository Universitas Negeri Jember. 2014.

Dinas Registrasi Kependudukan Aceh (DRKA). Profil Perkembangan Kependudukan Aceh Tahun 2020 (2020).

Djawas, Mursyid, et.al., “Harmonization of State, Custom, and Islamic Law in Aceh: Perspective of Legal Pluralism,” Hasanuddin Law Review 10, No. 1 (2024). https://doi.org/10.20956/halrev.v10i1.4824.

Faiz, ABD Karim, et.al., “Karen from Qibla Deviation to Social Cohesion: The Construction of Minority Fiqh at the Great Mosque of Makale, Tana Toraja,” Journal of Islamic Law 6, No. 2 (2025). DOI: https://doi.org/10.24260/jil.v6i2.4066a.

Furqani, Hafas, Metodologi Ekonomi Islam: Membangun Pradigma dan Format Keilmuan, (Banda Aceh: Naskah Aceh, 2018).

Ibrahim, Azharsyah, Metodologi Penelitian Ekonomi Dan Bisnis Islam, Banda Aceh: Ar-Raniry Press, 2021.

Ikatan Akuntan Indonesia. Pernyataan Standar Akuntansi Keuangan. 2021

Ikatan Akuntansi Indonesia. Interpretasi Standar Akuntansi Keuangan No.35 Tentang Pelaporan Keuangan Entitas Non Laba. Jakarta: Ikatan Akuntansi Indonesia. 2019.

Keiso, Donald E., et.al., Akuntansi Intermediate, Jakarta: Erlangga. 2008.

Keputusan Direktur Jenderal Bimbingan Masyarakat Islam Nomor DJ.11/802 Tahun 2014 Tentang Standar Pembinaan Manajemen Masjid.

Kusumadyahdewi. “Pengelolaan Keuangan Masjid Sebagai Organisasi Nirlaba,” Jurnal Pendidikan Ilmu Pengetahuan Sosial 4, No. 2 (2018).

Mahardika, Muhammad, et.al., “Akuntabilitas Dan Transparansi Pengelolaan Keuangan Masjid,” El-Muhasaba: Jurnal Akuntansi 13, No. 2 (2022). DOI: 10.18860/em.v13i2.15479.

Mardianton, et.al., “Analisis Akuntabilitas dan Pengelolaan Keuangan Masjid Melalui Pendekatan Fenomenologi Studi Komparatif,” Al-Bank: Journal of Islamic Banking and Finance 3, No. 1 (2023). DOI: 10.31958/ab.v3i1.7976

Matsyah, Ajidar, et.al., “Cultural Continuity and Legal Adaptation: The Evolution of Suluh In Aceh’s Conflict Resolution System,” Juris (Jurnal Ilmiah Syariah 24, No. 1 (2025). DOI: http://dx.doi.org/10.31958/juris.v24i1.13272.

Maulana, Abrar Fauzi and Ridwan. “Akuntabilitas Dan Transparansi Pelaporan Keuangan Masjid (Studi Empiris Masjid Jami'i di Kota Banda Aceh).” JIMEKA: Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5 No. 2. (2020).

Mohamad Abdun Nasir, “Islam in Diaspora: Shari’a Law, Piety and Brotherhood at al-Farooq Mosque, Atlanta,” al-Jamiah: Journal of Islamic Law 54, No. 1 (2016). DOI: https://doi.org/10.14421/ajis.2016.541.59-93

Muhib Alwi, Muhammad Muhib, “Optimalisasi Fungsi Masjid Dalam Pemberdayaan Ekonomi,” Jurnal At-Tatwir 2, No. 1. (2018).

Mukrodi. “Analisis Manajemen Masjid Dalam Operasional Peran Dan Fungsi Masjid,” Jurnal Ekonomi Islam 2, No.1 (2017).

Pradesyah, Riyan, et.al., “Analisis Manajemen Keuangan Masjid Dalam Pengembangan Dana Masjid. Misykat Al-Anwar: Jurnal Kajian Islam Dan Masyarakat 4, No 2 (2021).

Riyanto, Waryani Fajar, “Escaping Islamic Religious Noise: The Pros and Cons of the Use of Mosque Loudspeakers in Indonesia,” Ulumuna: Journal of Islamic Studies 28, No. 1 (2024). DOI: https://doi.org/10.20414/ujis.v28i1.826.

Samad, Fauzan, et.al., “Strategy of Community Economy Empowerment Through the Management of Waqf Assets at The Baitussalihin Mosque in Ulee Kareng, Banda Aceh City,” Jurnal Sosiologi Dialektika Sosial 10, No. 1 (2024). DOI: https://doi.org/10.29103/jsds.v10i1.15440.

Siregar, Fitri Ana and Khairil Razali, “UMKM Participation in Halal Industry: The Legal Framework and Opportunities,” Jurnal Ilmiah Islam Futura 22, No. 1 (2022). DOI: https://doi.org/10.22373/jiif.v22i1.10393.

Sochimin. “Manajemen Keuangan Masjid Berbasis Pemberdayaan Umat.” El-Jizya: Jurnal Ekonomi Islam 4, No.1 (2016).

Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R & D. Bandung: CV. Alfabeta, 2017.

Sukma, Fajar, and Zulheldi Zulheldi, “Government Policies in Economic Empowerment of Muslim Communities in the Digital Economy Era,” El-Mashlahah 11, No. 2 (2021). DOI: https://doi.org/10.23971/elma.v11i2.3108.

Surya, Jen and Muhammad Iqbal, Manajemen Keuangan, Teori dan Aplikasi, Aceh Besar: Sahifah, 2020.

Syahbandir, Mahdi, et. al., “State and Islamic Law: A Study of Legal Politics on Zakat as a Tax Deduction in Aceh,” Ahkam: Jurnal Ilmu Syariah 22 No. 1 (2022). DOI: 10.15408/ajis.v22i1.26200.

Usman, Iskandar, “Revitalizing the Role and Function of the Mosque as a Center for Da'wah Activities and Community Development,” Samarah: Jurnal Hukum Keluarga dan Hukum Islam 4, No. 1 (2020). DOI: https://doi.org/10.22373/sjhk.v4i1.7050.