Accountability of Financial Fund Management of Nurul Huda Mosque, In Teluk District Bayur, Berau Regency

Abstract

This study aims to determine the Islamic values implemented in the management of Islamic Nurul Huda mosque financial funds. This type of research is qualitative research with a descriptive approach. The informants in this study were the Chairperson of the Nurul Huda mosque management, as well as the congregation of the Nurul Huda mosque to strengthen the data and find out the opinion of the congregation regarding the management of the mosque financial funds at the Nurul Huda mosque. Data collection techniques used are interviews, library sources, documentation, and observations. The results of this study indicate that the management of funds In general, financial transactions carried out contain Islamic values. Management and The utilization carried out by the Nurul Huda mosque can be seen from the way the management collects data funds, making budget plans, recording financial reports, publications, and utilizing funds. The management ensures have implemented Islamic accountability in managing their financial funds based on the three principles such as: The concept of caliph, the concept of justice and the concept of amanah. This research is expected to increase knowledge for readers about accountability Islam, especially in the management of mosque financial funds in accordance with Islamic law. Also, for enrich the research literature, and formulating policies for improve the quality of financial fund management in non-profit entities, such as mosques.