Financial disclosure and budgetary practices of religious organization: a study of qaryah mosques in Kuala Terengganu

This paper aims to examine the financial reporting and budgeting practices of qaryah mosques in Kuala Terengganu, a state in the east of Peninsular Malaysia. Data was collected using a mixed method (quantitative and qualitative) approach. The questionnaire was disseminated to qaryah mosques in Kua...

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Main Authors:	Shaharuddin, Shahida, Sulaiman, Maliah
Format:	Article
Language:	English English
Published:	Universitas Gadjah Mada 2015
Subjects:	H Social Sciences (General)
Online Access:	http://irep.iium.edu.my/43685/ http://irep.iium.edu.my/43685/ http://irep.iium.edu.my/43685/2/43685_a.pdf http://irep.iium.edu.my/43685/4/43685_Financial%20disclosure%20and%20budgetary_SCOPUS.pdf

id	iium-43685
recordtype	eprints
spelling	iium-436852017-11-09T04:11:48Z http://irep.iium.edu.my/43685/ Financial disclosure and budgetary practices of religious organization: a study of qaryah mosques in Kuala Terengganu Shaharuddin, Shahida Sulaiman, Maliah H Social Sciences (General) This paper aims to examine the financial reporting and budgeting practices of qaryah mosques in Kuala Terengganu, a state in the east of Peninsular Malaysia. Data was collected using a mixed method (quantitative and qualitative) approach. The questionnaire was disseminated to qaryah mosques in Kuala Terengganu and 39 responded. To address the limitations of a questionnaire survey, semi-structured interviews were then conducted with a few of the respondents. The results revealed that qaryah mosques in Kuala Terengganu do have a satisfactory system in place in terms of their financial reporting practices. However, budgetary control practices appear to be lacking. This indicates accounting, as is practiced by qaryah mosques in Kuala Terengganu appears to be limited to financial accounting. Hence, the financial management in qaryah mosques needs to be improved so that the risk of embezzlement can be reduced. Abstrak: Penelitian ini bertujuan untuk menguji pelaporan dan penganggaran praktek keuangan masjid-masjid qaryah di Kuala Terengganu, Negara bagian di timur Semenanjung Malaysia. Pengumpulan data dilakukan dengan menggunakan metode pendekatan campuran (kuantitatif dan kualitatif). Kuesioner disebarkan ke masjid-masjid qaryah di Kuala Terengganu dengan jawaban yang diterima sebanyak 39. Untuk mengatasi keterbatasan survei kuesioner, kemudian dilakukan wawancara semi-terstruktur dengan beberapa responden. Hasil penelitian menunjukkan bahwa masjid-masjid qaryah di Kuala Terengganu memiliki sistem yang memuaskan dalam hal praktek pelaporan keuangannya, namun, nampaknya kurang dalam praktik kontrol anggaran. Hal ini menunjukkan bahwa akuntansi, seperti yang dilakukan oleh masjid-masjid qaryah di Kuala Terengganu tampaknya hanya terbatas pada akuntansi keuangan. Oleh karena itu, manajemen keuangan di masjid-masjid qaryah perlu ditingkatkan sehingga risiko penggelapan dana dapat dikurangi. Keywords: accountability; budgets; financial reporting; qaryah mosques; religious organizations Universitas Gadjah Mada 2015 Article PeerReviewed application/pdf en http://irep.iium.edu.my/43685/2/43685_a.pdf application/pdf en http://irep.iium.edu.my/43685/4/43685_Financial%20disclosure%20and%20budgetary_SCOPUS.pdf Shaharuddin, Shahida and Sulaiman, Maliah (2015) Financial disclosure and budgetary practices of religious organization: a study of qaryah mosques in Kuala Terengganu. Gadjah Mada International Journal of Business, 17 (1). pp. 83-101. ISSN 1141-1128 http://jurnal.ugm.ac.id/gamaijb
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	H Social Sciences (General)
spellingShingle	H Social Sciences (General) Shaharuddin, Shahida Sulaiman, Maliah Financial disclosure and budgetary practices of religious organization: a study of qaryah mosques in Kuala Terengganu
description	This paper aims to examine the financial reporting and budgeting practices of qaryah mosques in Kuala Terengganu, a state in the east of Peninsular Malaysia. Data was collected using a mixed method (quantitative and qualitative) approach. The questionnaire was disseminated to qaryah mosques in Kuala Terengganu and 39 responded. To address the limitations of a questionnaire survey, semi-structured interviews were then conducted with a few of the respondents. The results revealed that qaryah mosques in Kuala Terengganu do have a satisfactory system in place in terms of their financial reporting practices. However, budgetary control practices appear to be lacking. This indicates accounting, as is practiced by qaryah mosques in Kuala Terengganu appears to be limited to financial accounting. Hence, the financial management in qaryah mosques needs to be improved so that the risk of embezzlement can be reduced. Abstrak: Penelitian ini bertujuan untuk menguji pelaporan dan penganggaran praktek keuangan masjid-masjid qaryah di Kuala Terengganu, Negara bagian di timur Semenanjung Malaysia. Pengumpulan data dilakukan dengan menggunakan metode pendekatan campuran (kuantitatif dan kualitatif). Kuesioner disebarkan ke masjid-masjid qaryah di Kuala Terengganu dengan jawaban yang diterima sebanyak 39. Untuk mengatasi keterbatasan survei kuesioner, kemudian dilakukan wawancara semi-terstruktur dengan beberapa responden. Hasil penelitian menunjukkan bahwa masjid-masjid qaryah di Kuala Terengganu memiliki sistem yang memuaskan dalam hal praktek pelaporan keuangannya, namun, nampaknya kurang dalam praktik kontrol anggaran. Hal ini menunjukkan bahwa akuntansi, seperti yang dilakukan oleh masjid-masjid qaryah di Kuala Terengganu tampaknya hanya terbatas pada akuntansi keuangan. Oleh karena itu, manajemen keuangan di masjid-masjid qaryah perlu ditingkatkan sehingga risiko penggelapan dana dapat dikurangi. Keywords: accountability; budgets; financial reporting; qaryah mosques; religious organizations
format	Article
author	Shaharuddin, Shahida Sulaiman, Maliah
author_facet	Shaharuddin, Shahida Sulaiman, Maliah
author_sort	Shaharuddin, Shahida
title	Financial disclosure and budgetary practices of religious organization: a study of qaryah mosques in Kuala Terengganu
title_short	Financial disclosure and budgetary practices of religious organization: a study of qaryah mosques in Kuala Terengganu
title_full	Financial disclosure and budgetary practices of religious organization: a study of qaryah mosques in Kuala Terengganu
title_fullStr	Financial disclosure and budgetary practices of religious organization: a study of qaryah mosques in Kuala Terengganu
title_full_unstemmed	Financial disclosure and budgetary practices of religious organization: a study of qaryah mosques in Kuala Terengganu
title_sort	financial disclosure and budgetary practices of religious organization: a study of qaryah mosques in kuala terengganu
publisher	Universitas Gadjah Mada
publishDate	2015
url	http://irep.iium.edu.my/43685/ http://irep.iium.edu.my/43685/ http://irep.iium.edu.my/43685/2/43685_a.pdf http://irep.iium.edu.my/43685/4/43685_Financial%20disclosure%20and%20budgetary_SCOPUS.pdf
first_indexed	2023-09-18T21:02:11Z
last_indexed	2023-09-18T21:02:11Z
_version_	1777410697409331200

Financial disclosure and budgetary practices of religious organization: a study of qaryah mosques in Kuala Terengganu

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