Cash Flow Analysis of Mosques in Surakarta Residence, Indonesia
DOI:
https://doi.org/10.54471/iqtishoduna.v11i1.1140Keywords:
cash flow, mosque, donation, infaq, surakartaAbstract
Mosques have the potential to become the center of Muslim activities. This potential can be realized if the administrator can make attractive activities with the right allocation of funds. However, the absence of income and expenditure mapping based on cash flow statements affects the budgeting of planning activities. The research aims to map the cash flow to discover the budgeting possibility of the mosque. The research will be done by initially revealing the source of income and expenditure of the mosque as well as its general cash flow. By using the sample of mosque reports from each sub-district in Surakarta, this study would review the monthly financial statements of the mosques from 2016 to 2019 using content analysis. The research concluded that making budgeting out of the cash flow mapping is possible but vague since there is no clear pattern of both revenue and expenditure. Each type of mosque had a different composition of income, with Friday Shadaqah as the most significant domination for 57%. On the expense side, the Regular Expenses, Other Expenses, and Development Expenses, each contributed 1/3 of the total outcome for all types of a mosque.
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References
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Adnan, M. A. “The Financial Management Practices of the Mosques in the Special Region of Yogyakarta Province, Indonesia.†Tazkia Islamic Finance and Business Review 8, no. 2 (2014).
Afif, M, and S. Y. Anggoro. “The Analysis of Infaq Fund Administration Masjid Jogokariyan Mantrijeron Yogyakarta in Islamic Perspective.†Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 4, no. 1 (2018): 78–90.
Al-Faruq, A. Panduan Lengkap Mengelola Dan Memakmurkan Masjid. Solo: Pustaka Arafah, 2010.
Alwi, M.M. “Optimalisasi Fungsi Masjid Dalam Pemberdayaan Ekonomi Masyarakat.†Al-Tatwir 2, no. 1 (2015).
Andikawati, D. “Laporan Keuangan Lembaga Masjid (Studi Kasus Pada Lembaga Masjid Agung Anaz Mahfudz Dan Masjid Al–Huda).†Universitas Jember, 2014.
Arif, M. “Model Pemberdayaan Ekonomi Terhadap Kemandirian Masjid Haji Maraset Jl. Sei Deli Kecamatan Medan Barat.†At-Tawassuth: Jurnal Ekonomi Syariah 1, no. 1 (2018): 423–443.
Auliyah, R. “Studi Fenomenologi Peranan Manajemen Masjid At-Taqwa Dalam Pemberdayaan Ekonomi Masyarakat Bangkalan.†Kompetensi (Competence: Journal of Management Studies) 8, no. 1 (2014).
Ayub, M.E., Muhsin, and R Mardjoned. Manajemen Masjid. Jakarta: Gema Insani, 1996.
Bastian, I. Akuntansi Sektor Publik: Suatu Pengantar. Jakarta: Erlangga, 2005.
Cheatham, L, and C Cheatham. “Utilizing Financial Statements as Cash Flow Planning and Control Tools.†Managerial Finance 19, no. 8 (1993): 35–49.
Ciconte, B. L., and J Jacob. Fundraising Basics: A Complete Guide. Massachussets: Jones & Barlett Publishers, 2011.
Deming, W. E. Sample Design in Business Research. 23rd ed. New Jersey: John Wiley & Sons, 1990.
Drucker, P. Managing the Non-Profit Organization: Principles and Practices. New York: Routledge Taylor and Francis Group, 2011.
Haq, J. A. A. “Praktik Manajemen Keuangan Masjid Dan Potensi Dana Masjid Studi Kasus Pada Beberapa Masjid Di Kota Bogor.†Universitas Indonesia, 2013.
Haskins, M. E., R. D. Higgs, and J. E. Ketz. “Cash Flow Planning.†Planning review 15, no. 6 (1987): 38–44.
Hentika, N. P. “Meningkatkan Fungsi Masjid Melalui Reformasi Administrasi (Studi Pada Masjid Al Falah Surabaya).†Jurnal Administrasi Publik 2, no. 2 (2014): 305–311.
Hidayati, I. W., and N. Usman. “Manajemen Keuangan Masjid Bagi Takmir Masjid Nurul Iman Perumahan Pondok Rejo Asri Sebagai Upaya Meningkatkan Kemakmuran Masjid.†Community Empowerment 3, no. 1 (2018): 1–7.
Isviandri, A, N Diana, and M. C. Mawardi. “Pengaruh Penerapan PSAK 45 Tentang Pelaporan Keuangan Entitas Nirlaba, Penerapan PSAK 109, Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Masjid-Masjid Di Kota Batu.†Jurnal Riset Akuntansi 8, no. 1 (2019).
Kasri, Rahmatina Awaliah, and U. H. Ramli. “Why Do Indonesian Muslims Donate through Mosques? A Theory of Planned Behaviour Approach.†International Journal of Islamic and Middle Eastern Finance and Management 12, no. 5 (2019): 663–679.
Marshall, M. N. “Sampling for Qualitative Research.†Family Practice 13, no. 6 (1996): 522–526.
Muhammad Mutawalli al-Sya’rawi, 1997, Tafsir al-Sya’rawi, Cairo: Mathobi’ Akhbar al-Yaum.
Munadi, and Budi Iswanto. 2020. "The Concept Maslahah of Najamuddin al Tufi and It's Relevance of Sharia Business." IQTISHODUNA: Jurnal Ekonomi Islam 9 (2): 151-166.
Nasehudin, T. S, and N Gozali. Metode Penelitian Kuantitatif. Bandung: Pustaka Setia, 2012.
Nazila, S. R. “Analisis Penerapan Laporan Keuangan Entitas Nirlaba Berdasarkan PSAK No. 45 Pada Masjid Di Banda Aceh.†Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 4, no. 2 (2019): 374–382.
Ningtyas, J. D. A., and N. Rahayu. “Penyusunan Neraca Dan Laporan Arus Kas Di Yayasan Masjid Al Fatah Comal Pemalang Sesuai PSAK No. 45.†Balance 16, no. 1 (2019).
Nordiawan, D, and A Hertianti. Akuntansi Sektor Publik. Jakarta: Salemba Empat, 2006.
Omar, A. R. C., M. Y. M Hussin, and F. Muhammad. “Perniagaan Sosial Menerusi Aktiviti Ekonomi Masjid.†Journal of Global Business and Social Entrepreneurship 1, no. 1 (2017): 39–46.
Ratna, N. K. Metodologi Penelitian Kajian Budaya Dan Ilmu Sosial Humaniora Pada Umumnya. Pustaka Pelajar, 2010.
Rini, D. A. “Analisis Pengelolaan Keuangan Tiga Masjid Di Bali.†Universitas Muhammadiyah Yogyakarta, 2018.
Roger E. Backhouse and Tamotsu Nisizawa, 2006, Introduction: Reintrepreting The History of Welfare Economics, Retrieved from http://www.econ.ryukoku.ac.jp/~komine/hope/backnishi0612.pdf on August 2018.
Ross, S. A., R. Westerfield, B. D. Jordan, and E. N. Biktimirov. Essentials of Corporate Finance. New York: McGraw-Hill/Irwin, 2008.
Ruslan, I. “Pemberdayaan Ekonomi Masyarakat Berbasis Masjid Di Pontianak.†Khatulistiwa 2, no. 1 (2012).
Said Abu al-Ainain, Asy-Sya’rawi Alladzi Lâ Na’rifuh, Kairo: Akhbar al-Youm, 1995, ms. 28-29.
Santoso, I. M., and M. A. Adnan. “Perbandingan Pola Manajemen Keuangan Pada Tiga Masjid Besar Di Yogyakarta (Studi Kasus Pada Masjid Jogokariyan, Muttaqien, Dan Gedhe Kauman).†Jurnal Ekonomi KIAT 219, no. 1 (2018): 79–93.
Shehata, H. H. “Systems Dynamics and Cash Flow Planning-A Model for Accountants.†Managerial Finance 2, no. 3 (1976): 163–179.
Simanjuntak, D. A., and Y. Januarsi. “Akuntabilitas Dan Pengelolaan Keuangan Di Masjid.†In Simposium Nasional XIV, 2011.
Small, M. L. “How Many Cases Do I Need? On Science And The Logic Of Case Selection In Field-Based Research.†Ethnography 10, no. 1 (2009): 5–38.
Soenen, L. A. “The Concept of Cash Flow and Techniques for Speeding Up the Flow of Cash.†Management Decision 25, no. 2 (1987): 7–11.
Strauss, A., and J Corbin. Basics of Qualitative Research. London: Sage Publications, 1990.
Suryanto, A., and A. Saepullah. “Optimalisasi Fungsi Dan Potensi Masjid: Model Pemberdayaan Ekonomi Masyarakat Berbasis Masjid Di Kota Tasikmalaya.†Iqtishoduna: Jurnal Ekonomi Islam 5, no. 2 (2016): 1–27.
Syarifudin, Moh, and Nur Kholis. 2021. "Towards Rahmatan lil ‘Alamin Economy (Analysis of Ukhuwah Islamiyah and Ashabiah for Economic Development in Medina)." IQTISHODUNA: Jurnal Ekonomi Islam 10 (1): 59-76
Timur Kuran, 1996, The Discontents of Islamic Economic Morality, American Economic Review, Vol.86, No.2, Papers and Proceedings of the Hundred and Eighth Annual Meeting of the American Economic Association, San Francisco, CA, January5-7,1996(May,1996), pp.438-442.
Wealth Health Organization, 2011, Impact of Economic Crisis on Mental Health, Conpenhagen: Who Office for Europe, p.3
Yew Kwang Ng. 2003. From preference to Happiness: Towards A More Complete Welfare Economics. Social Choice and Welfare. Journal. (2003) 20: 307–350. Berlin: Springer Verlag.
Yin, R. K. Case Study Research: Design and Methods. Thousand Oaks: Sage Publications, 2014.
Zietlow, J., and A. G. Seidner. Cash & Investment Management for Nonprofit Organizations. New Jersey: John Wiley & Sons, 2007.
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Published
2022-02-11
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Athief, Fauzul Hanif Noor, Anissa Hakim Purwantini, and Hafizah Abdul Rahim. “Cash Flow Analysis of Mosques in Surakarta Residence, Indonesia”. IQTISHODUNA: Jurnal Ekonomi Islam 11, no. 1 (February 11, 2022): 43–66. Accessed December 1, 2023. https://ejournal.iaisyarifuddin.ac.id/index.php/iqtishoduna/article/view/1140.
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