Human Resources Aspects in Mosque Financial Management in Jogokariyan Mosque and Al-Ikhlash Jatipadang Mosque

Arif Fauzan Fauzan*  -  Universitas Islama Negri Sumatera Utara, Indonesia
Zainal Arifin Zakaria  -  Universitas Islama Negri Sumatera Utara, Indonesia
Saparuddin Siregar  -  Universitas Islama Negri Sumatera Utara, Indonesia

(*) Corresponding Author
DOI: 10.21580/ihya.26.1.20479

Indonesia has the largest Muslim population in the world and is a generous country in the world in donating money through mosques. From here, mosque administrators/takmirs need to build, maintain, and increase the trust given by the congregation to the mosque, especially in improving services and increasing access to the impact of donations given by the congregation. In this case, human resources are the highest asset in mosque management. This research aims to make human and financial resource management more transparent and accountable and able to have a big impact on society. This research method is descriptive qualitative with the analytical tool used, namely ANP (Analytic Network Process) with a total of 7 respondents; the research objects are the Jogokariyan Mosque, Yogyakarta, and the Al-Ilhlash Mosque, Jatipadang, Jakarta. The data collection results show that human resources in the two mosques have high problems. The results of the analytical synthesis of the network process of internal problems, problems, and solutions for human resources and management. In the internal problems cluster, the integrity aspect was chosen as a priority issue in managing mosque finances with a score of (0.331), followed by the accountability aspect with a score of (0.240), and the human resources aspect (0.215).

Keywords: ANP; Mosque; Human Resources

  1. Abd Rahman, M. F., Mastuki, N., & Syed Yusuf, S. (2015). Performance Measurement Model of Mosques. Procedia Economics and Finance, 31, 26–35. https://doi.org/10.1016/S2212-5671(15)01128-4
  2. Ajat, R. (2018). Pendekatan Penelitian Kualitatif: Qualitative Research Approach. Yogyakarta: CV Budi Utama.
  3. Alwi, M. M. (2015). Optimalisasi Fungsi Masjid Dalam Pemberdayaan Ekonomi Masyarakat. Jurnal Al-Tatwir, 2(1), 133–152.
  4. Andarsari, P. (2017). Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). Ekonika : Jurnal Ekonomi Universitas Kadiri, 1. https://doi.org/10.30737/ekonika.v1i2.12
  5. Andrianto, N. (2007). Good e-Government: Transparansi dan Akuntabilitas Pubik Melalui e-Government. Malang: Bayumedia Publishing.
  6. Armstrong, M. (2006). Strategic human resource management : an action guide. London: Kogan Page.
  7. Ascarya. (2005). Analytic Network Process (ANP): Pendekatan Baru Studi Kualitatif. Jakarta.
  8. Detik.com. (2019). Blak-blakan Takmir Masjid Jogokariyan: Revolusi Mental Pengurus Masjid.
  9. Fahmi, R. A. (2018). Manajemen Keuangan Masjid di Kota Yogyakarta. Al-Tijary, 3(1), 69. https://doi.org/10.21093/at.v3i1.1058
  10. Foeh, J., & Suryani, N. K. (2019). Manajemen Sumber Daya Manusia: Tinjauan Praktis Aplikasi. Denpasar: Nilacakra.
  11. Griffin, R. W. (2022). Management. In TA - TT - (13th editi). Boston, MA SE -: Cengage Boston, MA. https://doi.org/ LK - https://worldcat.org/title/1242740915
  12. Hamda, Z. (2019). ANALISIS MANAJEMEN KEUANGAN UNTUK MENINGKATKAN MUTU TRANSPARANSI PEMBIAYAAN OPERASIONAL MASJID. Universitas Muhammadiyah Yogyakarta.
  13. Hartatik. (2014). Mengembangkan SDM. Yogyakarta: Laksana.
  14. Hasan, M. I. (2002). Pokok-pokok Materi Metodologi Penelitian dan Aplikasinya. Bogor: Ghalia Indonesia.
  15. Jannah, N. (2016). Revitalisasi peranan masjid di era modern (studi kasus di Kota Medan). UIN Sumatera Utara.
  16. Jannati, A. (2020). Modul Pelatihan Akuntansi Masjid (MIJ Jakarta Selatan).
  17. Kasri, R., & Ramli, U. (2019). Why do Indonesian Muslims donate through mosques?: A theory of planned behaviour approach. International Journal of Islamic and Middle Eastern Finance and Management, 12. https://doi.org/10.1108/IMEFM-11-2018-0399
  18. Mohamed, I., Ab Aziz, N., Masrek, M., & Norzaidi, M. (2014). Mosque Fund Management: Issues on Accountability and Internal Controls. Procedia - Social and Behavioral Sciences, 145, 189–194. https://doi.org/10.1016/j.sbspro.2014.06.026
  19. Mohd-Sanusi, Z., Johari, R., Said, J., & Iskandar, T. (2015). The Effects of Internal Control System, Financial Management and Accountability of NPOs: The Perspective of Mosques in Malaysia. Procedia Economics and Finance, 28, 156–162. https://doi.org/10.1016/S2212-5671(15)01095-3
  20. Mondy, R., & Martocchio, J. (2016). Human resource management. England: Pearson Education Limited.
  21. Saaty, T. (2004). Decision making — the Analytic Hierarchy and Network Processes (AHP/ANP). Journal of Systems and Systems Engineering, 13, 1–35. https://doi.org/10.1007/s11518-006-0151-5
  22. Siraj, S. (2007). The Financial Management Practices of State Mosques in Peninsular Malaysia. Indonesian Management and Accounting Research, 6, 65.
  23. Sochimin, S. (2017). MANAJEMEN KEUANGAN MASJID BERBASIS PEMBERDAYAAN EKONOMI UMAT. El-Jizya : Jurnal Ekonomi Islam, 4, 119. https://doi.org/10.24090/ej.v4i1.2016.pp119-150
  24. Werner, J. M., & DeSimone, R. L. (2006). Human resource development. In TA - TT - (4th ed). Mason OH SE -: Thomson South-Western Mason OH. https://doi.org/ LK - https://worldcat.org/title/60410167
  25. Yusanto, M., & Karebet, M. (2002). Menggagas Bisnis Islami. Jakarta: Gema Insani Press.
  26. Zuriah, N. (2006). Metodologi Penelitian Sosial dan Pendidikan: Teori dan Aplikasi. Jakarta: Bumi Aksara.
  27. Abd Rahman, M. F., Mastuki, N., & Syed Yusuf, S. (2015). Performance Measurement Model of Mosques. Procedia Economics and Finance, 31, 26–35. https://doi.org/10.1016/S2212-5671(15)01128-4
  28. Ajat, R. (2018). Pendekatan Penelitian Kualitatif: Qualitative Research Approach. Yogyakarta: CV Budi Utama.
  29. Alwi, M. M. (2015). Optimalisasi Fungsi Masjid Dalam Pemberdayaan Ekonomi Masyarakat. Jurnal Al-Tatwir, 2(1), 133–152.
  30. Andarsari, P. (2017). Laporan Keuangan Organisasi Nirlaba (Lembaga Masjid). Ekonika : Jurnal Ekonomi Universitas Kadiri, 1. https://doi.org/10.30737/ekonika.v1i2.12
  31. Andrianto, N. (2007). Good e-Government: Transparansi dan Akuntabilitas Pubik Melalui e-Government. Malang: Bayumedia Publishing.
  32. Armstrong, M. (2006). Strategic human resource management : a guide to action. London: Kogan Page.
  33. Ascarya. (2005). Analytic Network Process (ANP): Pendekatan Baru Studi Kualitatif. Jakarta.
  34. Detik.com. (2019). Blak-blakan Takmir Masjid Jogokariyan: Revolusi Mental Pengurus Masjid.
  35. Fahmi, R. A. (2018). Manajemen Keuangan Masjid di Kota Yogyakarta. Al-Tijary, 3(1), 69. https://doi.org/10.21093/at.v3i1.1058
  36. Foeh, J., & Suryani, N. K. (2019). Manajemen Sumber Daya Manusia: Tinjauan Praktis Aplikasi. Denpasar: Nilacakra.
  37. Griffin, R. W. (2022). Management. In TA - TT - (13th editi). Boston, MA SE -: Cengage Boston, MA. https://doi.org/ LK - https://worldcat.org/title/1242740915
  38. Hamda, Z. (2019). ANALISIS MANAJEMEN KEUANGAN UNTUK MENINGKATKAN MUTU TRANSPARANSI PEMBIAYAAN OPERASIONAL MASJID. Universitas Muhammadiyah Yogyakarta.
  39. Hartatik. (2014). Mengembangkan SDM. Yogyakarta: Laksana.
  40. Hasan, M. I. (2002). Pokok-pokok Materi Metodologi Penelitian dan Aplikasinya. Bogor: Ghalia Indonesia.
  41. Jannah, N. (2016). Revitalisasi peranan masjid di era modern (studi kasus di Kota Medan). UIN Sumatera Utara.
  42. Jannati, A. (2020). Modul Pelatihan Akuntansi Masjid (MIJ Jakarta Selatan).
  43. Kasri, R., & Ramli, U. (2019). Why do Indonesian Muslims donate through mosques?: A theory of planned behaviour approach. International Journal of Islamic and Middle Eastern Finance and Management, 12. https://doi.org/10.1108/IMEFM-11-2018-0399
  44. Mohamed, I., Ab Aziz, N., Masrek, M., & Norzaidi, M. (2014). Mosque Fund Management: Issues on Accountability and Internal Controls. Procedia - Social and Behavioral Sciences, 145, 189–194. https://doi.org/10.1016/j.sbspro.2014.06.026
  45. Mohd-Sanusi, Z., Johari, R., Said, J., & Iskandar, T. (2015). The Effects of Internal Control System, Financial Management and Accountability of NPOs: The Perspective of Mosques in Malaysia. Procedia Economics and Finance, 28, 156–162. https://doi.org/10.1016/S2212-5671(15)01095-3
  46. Mondy, R., & Martocchio, J. (2016). Human resource management. England: Pearson Education Limited.
  47. Saaty, T. (2004). Decision making — the Analytic Hierarchy and Network Processes (AHP/ANP). Journal of Systems and Systems Engineering, 13, 1–35. https://doi.org/10.1007/s11518-006-0151-5
  48. Siraj, S. (2007). The Financial Management Practices of State Mosques in Peninsular Malaysia. Indonesian Management and Accounting Research, 6, 65.
  49. Sochimin, S. (2017). MANAJEMEN KEUANGAN MASJID BERBASIS PEMBERDAYAAN EKONOMI UMAT. El-Jizya : Jurnal Ekonomi Islam, 4, 119. https://doi.org/10.24090/ej.v4i1.2016.pp119-150
  50. Werner, J. M., & DeSimone, R. L. (2006). Human resource development. In TA - TT - (4th ed). Mason OH SE -: Thomson South-Western Mason OH. https://doi.org/ LK - https://worldcat.org/title/60410167
  51. Yusanto, M., & Karebet, M. (2002). Menggagas Bisnis Islami. Jakarta: Gema Insani Press.
  52. Zuriah, N. (2006). Metodologi Penelitian Sosial dan Pendidikan: Teori dan Aplikasi. Jakarta: Bumi Aksara.

Open Access Copyright (c) 2024 International Journal Ihya' 'Ulum al-Din
Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

International Journal Ihya' 'Ulum al-Din 
published by Universitas Islam Negeri (UIN) Walisongo Semarang, Indonesia

Jl. Walisongo No.3-5, Tambakaji, Kec. Ngaliyan, Kota Semarang, Jawa Tengah 50185
Phone: +62 857-3303-6860
Website: http://pasca.walisongo.ac.id/
Email: ihyaulumaldin@walisongo.ac.id 

ISSN: 1411-3708 (Print)
ISSN: 2580-5983 (Online)
DOI : 10.21580/ihya

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

 
View My Stats
apps