ANALISIS MANAJEMEN KEUANGAN UNTUK MENINGKATKAN MUTU TRANSPARANSI PEMBIAYAAN OPERASIONAL MASJID
Abstract
Financial management is one of management aspects that is very important, both in profitable and non- profitable institutions. Mosque is one of non- profitable institutions that need to implement a good financial management. This research aims at finding out how the financial management in a mosque seen from the structure of the organization and functional division, budget planning, financial report and evaluation conducted effectively in accordance with International Financial Report Standard (IFRS) No. 45 in order to more increase the financial report transparency in Jogokaryan mosque of Yogyakarta. The research method used was qualitative research. The data collection techniques were through interview, observation, and documentation. Meanwhile, the sample collection technique used triangulation technique. The result of the research shows that, from the aspects of the structure of the organization, budget planning, financial report and evaluation, Jogokaryan mosque has implemented them effectively. However, the financial report of the mosque has not been in accordance with IFRS No.45 because the lack of human resources with financial background.