Mosque Financial Accountability and the Implementation of Sharia Accounting: A Qualitative Study in South Kalimantan, Indonesia
DOI:
https://doi.org/10.18592/taradhi.v17i1.20785Keywords:
Accountability Analysis, Mosque Finance, Implementation of Sharia Accounting, South Kalimantan.Abstract
Mosque financial governance in South Kalimantan, Indonesia, remains constrained by limited administrator understanding of Sharia accounting, concentrated organisational authority, and uneven regulatory implementation, despite the province recording 2,900 mosques and clear normative expectations under Kepdirjen DJ.II/802/2014. This study examines how the implementation of Sharia accounting affects mosque financial accountability and identifies the institutional and human-resource conditions that enable or constrain it. A qualitative case study design was used, drawing on semi-structured interviews, non-participant observation, and document analysis across six mosques of differing typology in Banjarmasin and Banjar Regency, analysed through Miles and Huberman's (1994) interactive model with source and method triangulation. The findings show that limited implementation support for ISAK 35 (rather than lack of awareness), overlapping chairperson–treasurer roles, and weak congregant engagement — more than resource scarcity alone — account for the persistent gap between regulation and practice; where Sharia accounting is more fully applied, informants associate it with stronger transparency and congregational trust. The study recommends tiered, typology-specific reporting templates, mandatory separation of administrative roles, and routine congregant-facing reporting as practical steps toward more accountable mosque governance.
References
Aditya, A. R., & Novitasari, K. (2023). Pengaruh penerapan akuntansi syariah terhadap nilai perusahaan seiring berkembangnya akuntansi syariah di Indonesia. AB-JOIEC: Al-Bahjah Journal of Islamic Economics, 1(2), 44–53. https://doi.org/10.61553/abjoiec.v1i2.25
Al-Eisawi, D. (2022). A design framework for novice using grounded theory methodology and coding in qualitative research: Organisational absorptive capacity and knowledge management. International Journal of Qualitative Methods, 21, 1–13. https://doi.org/10.1177/16094069221113551
Ardana, D. A., & Sisdianto, E. (2024). Implementasi prinsip akuntansi syariah dalam lembaga keuangan syariah. Jurnal Media Akademik (JMA), 2(12), 1–4. https://doi.org/10.62281/v2i12.1290
Arifin, M., Pratama, I. H., & Zulkifli, K. (2025). Peranan akuntansi syariah dalam mendukung keberlanjutan bisnis perusahaan. New Economy: Jurnal Ekonomi Manajemen, Akuntansi, Bisnis, Pembangunan, 1(2), 138–144. https://doi.org/10.63935/jaeqwe49
Artika Dewi Putri, & Rayyan Firdaus. (2024). Pentingnya akuntansi syariah di era modern. MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi, 2(6), 65–74. https://doi.org/10.61132/menawan.v2i6.994
Harahap, N. D., Syahriza, R., & Tarigan, A. A. (2025). Studi kontekstual akuntansi syariah: Perspektif Q.S. Al-Baqarah ayat 282. Innovative: Journal of Social Science Research, 5(1), 4301–4313. https://doi.org/10.31004/innovative.v5i1.17950
Hoecke, M. van. (2011). Legal doctrine: Which method(s) for what kind of discipline? In M. Van Hoecke (Ed.), Methodologies of legal research: Which kind of method for what kind of discipline? (pp. 1–18). Hart Publishing.
Ilyas, R. (2017). Konsep dasar dalam sistem keuangan syariah. Asy-Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam, 2(1), 121–142. https://doi.org/10.32923/asy.v2i1.594
Juniaswati, K. T., & Murdiansyah, I. (2022). Akuntabilitas pengelolaan keuangan Masjid Sabilillah Kota Malang berdasarkan ISAK 35. AKTSAR: Jurnal Akuntansi Syariah, 5(1), 118–130. https://doi.org/10.21043/aktsar.v5i1.15273
Keputusan Direktur Jenderal Bimbingan Masyarakat Islam Nomor DJ.II/802 Tahun 2014 tentang Standar Pembinaan Manajemen Masjid. Kementerian Agama Republik Indonesia.
Latifah, E., & Abdullah, R. (2024). Akuntansi syariah dalam manajemen keuangan masjid di Indonesia. JIDE: Journal of International Development Economics, 2(2), 117–132. https://doi.org/10.62668/jide.v2i02.1188
Mahardika, M., Prasetyo, A., & Amalia, F. A. (2022). Akuntabilitas dan transparansi pengelolaan keuangan masjid. El Muhasaba: Jurnal Akuntansi (e-Journal), 13(2), 135–147. https://doi.org/10.18860/em.v13i2.15479
Marzuki, P. M. (2021). Penelitian hukum (Rev. ed.). Kencana Prenada Media Group.
Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook (2nd ed.). Sage Publications.
Ningsih, T. P. A., Indriyani, R., & Muzayyanah. (2025). Analisis rekonstruksi pelaporan keuangan masjid sesuai Interpretasi Standar Akuntansi Keuangan (ISAK 35). Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA), 5(1), 31–40.
Peraturan Presiden Republik Indonesia Nomor 64 Tahun 2019 tentang Pengelolaan Masjid Istiqlal.
Rahmawati, Y. (2022). Akuntansi syariah di Indonesia dalam era digital. Indonesian Journal of Islamic Economics and Finance, 2(1), 1–12. https://doi.org/10.37680/ijief.v2i1.1366
Rohman, D. F., & Pajri, R. (2025). Transformasi konseptual akuntansi syariah dalam literatur kontemporer: Tinjauan sistematis terhadap teori dan praktik. Journal of Islamic Economics and Finance, 2(1). [Citation unverified — could not be located in accessible databases; authors should confirm volume, page range, and DOI against their own source, or substitute a verified reference.]
Sidik, & Zoeanda LD. (2025). FUMKS desak audit Pengurus Masjid Al-Karomah Martapura. Kalselpos.com. https://kalselpos.com/2025/02/03/fumks-desak-audit-pengurus-masjid-al-karomah-martapura/ [Note: byline as it appeared in the original manuscript could not be confirmed against the source page, which does not display a named reporter; the report itself, dated 3 February 2025 and concerning Masjid Al-Karomah, Martapura, Kabupaten Banjar, is verified.]
Sistem Informasi Masjid (SIMAS). (2025). Data masjid Provinsi Kalimantan Selatan (per 10 Juni 2025). Direktorat Jenderal Bimbingan Masyarakat Islam, Kementerian Agama Republik Indonesia. https://simas.kemenag.go.id
Undang-Undang Republik Indonesia Nomor 28 Tahun 2004 tentang Perubahan atas Undang-Undang Nomor 16 Tahun 2001 tentang Yayasan.
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). Sage Publications.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Abd. Adim, A. Hafiz Anshary, Zaki Mubarak
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
This work is licensed under a 