Strengthening Mosque Financial Accountability Through Sharia-Based Financial Reporting: A Community Engagement Program in Purwakarta
DOI:
https://doi.org/10.15575/prestise.v6i1.51216Abstract
Originality/novelty: This community engagement program integrates participatory accounting education with sharia-based financial reporting practices to strengthen accountability and transparency in mosque financial management, particularly among mosque administrators in Purwakarta, West Java.
Objective: This program aims to improve the capacity of mosque administrators to manage financial transactions and prepare systematic financial reports in accordance with relevant accounting standards
Methods/approach: The program employed a participatory approach consisting of five stages: identification, development of accounting materials and reporting templates, training and implementation, monitoring and evaluation, and follow-up development. The program involved 50 mosque administrators, with demographic data collected from 30 registered participants.
Results: The program introduced non-profit financial reporting practices based primarily on ISAK 35, supplemented by PSAK 409 and PSAK 412 for mosques managing ZISWAF funds. Participants received practical training in recording financial transactions and preparing structured financial reports. Participant feedback indicated that the training was perceived as useful and relevant to improving mosque financial management practices.
Implications: The findings suggest that participatory accounting education can facilitate the transition from informal financial recording toward more structured, accountable, and transparent financial management. Continuous capacity building and technical assistance are essential to supporting sustainable financial governance.
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Copyright (c) 2026 Syaiful Muhamad Irsyad, Firmansyah Firmansyah, Imas Nurani Islami, Muhammad Bagas Humsun Ullya, Indra Herlambang, Lucky Andriansyah
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