Analysis of Internal Control of Mosque Finances: A Case Study in Indonesia

Abstract

The purpose of this research is to assess the internal control of mosque finances. This research will also look at the differences in internal financial control of mosques based on their managers, specifically mosques managed by the government, religious organizations, and the community. The 30 mosques will then be divided into large and small mosque groups to examine differences in internal financial controls between large and small mosque groups. Internal control data is collected using a questionnaire with a 5-point Likert scale. The total average value of the mosque's internal financial control will also be classified into five categories: "very good", "good", "sufficient", "not good", and "very bad". Furthermore, according to the manager, the internal financial control of mosques managed by the government is superior to mosques managed by religious organizations or the community. Meanwhile, large mosque groups have better internal control than small mosque groups, according to the group.