Empowering Community Economic Development Through Mosque Financial Transparency: A Sharia Accounting Perspective

Abstract

This study examines mosque financial transparency as a strategic instrument for the economic empowerment of the Muslim community from a Sharia accounting perspective. Employing a qualitative, single-case study design focused on the Jami’ Al-Umary Mosque in East Lombok, data were collected through in-depth interviews, observation, and documentation, and analyzed using the Miles and Huberman interactive model. The findings indicate that financial transparency practices at the mosque are primarily characterized by simple cash recording and informal reporting, which limits the usefulness of accounting information for planning, controlling, and evaluating sustainable economic empowerment programs. As a result, economic initiatives tend to be sporadic rather than integrated into medium-term financial planning. Within the Sharia Enterprise Theory framework, financial transparency is conceptualized as both vertical accountability to Allah SWT and horizontal accountability to the congregation and broader community, both of which are essential for building public trust and mobilizing Islamic social funds. The study's novelty lies in developing an analytical framework that integrates mosque financial transparency, Sharia accountability, and community economic empowerment, positioning transparency as a strategic governance mechanism for religious non-profit organizations grounded in Sharia values.