Transparency and Accountability of Mosque Financial Management (Comparative Study of NU and Muhammadiyah-Based Mosques in Gorontalo City)

Abstract

This article evaluates financial management's openness and accountability in mosques in Gorontalo City. The research employs a sociological and economic framework utilizing inductive, deductive, and comparative analytical methodologies. The study's results indicate that numerous NU-based mosques lack transparency. It stems from the antiquated belief that disclosing mosque donations diminishes the donor's altruism. Meanwhile, mosques affiliated with Muhammadiyah exhibit transparency by publicly disclosing financial information to the audience through posted notifications or direct communication before the Friday sermon. Financial management accountability for NU-based mosques is executed through reports from the treasurer to the head of takmirand other members. The data provided is partial due to the existing trust among them, resulting in a lack of rigorous demands for comprehensive accountability. Concurrently, Muhammadiyah-affiliated mosques adopt an accountability framework by conducting management meetings with mosque congregants to get a detailed presentation on the allocation of mosque finances, encompassing both revenue and expenditures.