Financial reporting in tabung masjid management driven by Maqasid Al-Shariah in Malaysia

Mhd. Sarif, Suhaimi and Zakariyah, Luqman and Mohd Noor, Azman (2018) Financial reporting in tabung masjid management driven by Maqasid Al-Shariah in Malaysia. The Islamic Quarterly Journal of Islamic Perspectives, 62 (1 (Special Volumes)). pp. 103-123. ISSN 0021-1842

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Abstract

Financial reporting is an essential document to reflect the financial strength and capability of organizations. As a public place of worship, mosques or masajid in Malaysia are fully governed by State Religious Departments. Any activity requires written consent from the State Religious Authority including Tabung Masjid. Tabung Masjid Management of mosques is regulated by state religious administration law. Conventional approach is expected which make the idea would will remain as an idea only. The study argues that the compliance approach is necessary at the operations level but not at the corporate level. A case study method on a few selected mosques found that the finance committee has no choice but to abide by the regulation. In the meantime to use innovative way through specific fund raising to address social issues. The study recommends the Tabung Masjid management to be use creative way of increasing the value of the fund within the Shariah compliant spirit.

Item Type:	Article (Journal)
Additional Information:	3328/68026 *********************************************************************************** 6th International Conference on "Islamic Jurisprudence (ICIJ 2017) 21-23 Feb 2017" Organiser: International Islamic University Malaysia
Uncontrolled Keywords:	Financial reporting, Masjid management, Maqasid al-Shariah.
Subjects:	H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5387 Business ethics
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Business Administration Kulliyyah of Economics and Management Sciences
Depositing User:	Dr Suhaimi Mhd Sarif
Date Deposited:	06 Dec 2018 10:33
Last Modified:	06 Dec 2018 10:33
URI:	http://irep.iium.edu.my/id/eprint/68026

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