Akuntansi Syariah sebagai Instrumen Transparansi Keuangan di Masjid Cheng Ho Palembang

Islamic Accounting as an Instrument of Financial Transparency in Cheng Ho Mosque Palembang

Authors

  • Safta Arwandi Universitas Islam Negeri Raden Fatah
  • Rissa Azzahra Universitas Islam Negeri Raden Fatah
  • Nazihah Nur Ilmiyah Universitas Islam Negeri Raden Fatah
  • Peny Cahaya Azwari Universitas Islam Negeri Raden Fatah

DOI:

https://doi.org/10.32939/dhb.v6i2.5145

Keywords:

Sharia Accounting, Cheng Ho Mosque Palembang, Financial Transparency

Abstract

Purpose: Mosque financial management is often still carried out in a simple manner, so that transparency and accountability are not yet fully realized. This condition can lead to limited information for congregations and the community. This study focuses on understanding the role of sharia accounting in improving financial transparency at the Cheng Ho Mosque in Palembang. Design/Methodology/Approach: This study uses a qualitative research method with a descriptive approach. The data used in this study are primary and secondary data, collected through observation, interviews, and documentation. There is one informant in this study, namely the mosque administrator who has direct authority over the financial management of the Cheng Ho Mosque in Palembang. Findings: This study found that the Cheng Ho Palembang Mosque has implemented sharia financial transparency that can be accessed by worshipers in their financial management in the Maslam application. Research Implications: Cheng Ho Mosque Palembang needs to utilize financial reports as a routine evaluation tool to improve the effectiveness and efficiency of fund management. Thus, the mosque can ensure that financial activities run in accordance with sharia accounting principles and support better decision making.

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Published

2025-09-25

How to Cite

Arwandi, Safta, Rissa Azzahra, Nazihah Nur Ilmiyah, and Peny Cahaya Azwari. “Akuntansi Syariah Sebagai Instrumen Transparansi Keuangan Di Masjid Cheng Ho Palembang: Islamic Accounting As an Instrument of Financial Transparency in Cheng Ho Mosque Palembang”. Al Dzahab 6, no. 2 (September 25, 2025): 111–124. Accessed October 2, 2025. https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5145.