Empowerment-Based of Mosque Finance Management Model to Increase The Ummah’s Economy
Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.4, No. 2)Publication Date: 2020-04-30
Authors : Heriyati Chrisna Hernawaty;
Page : 106-112
Keywords : PSAK 109; Financial Statements Zakat Infak / Sedeqah;
Abstract
This research conducted in Salman mosque, located on jalan STM no 12, Sitirejo II, Medan Amplas subdistrict. The data sources obtained from the interview with the administrator, in this case, BKM (Mosque Welfare Agency) of Salman Mosque, secretary and treasurer of the mosque. Regarding the fund management system, the funds of the mosque are deposited in Bank Syariah Mandiri on behalf of the Salman Mosque, that under the responsibility of the chief and treasurer of BKM of Salman Mosque. The organization structure of the mosque is good enough, which already has AD/ART (basic budget/household budget) and complete organization structure that are appropriate with other mosques in general. For the SWOT analysis, the strengths are the location of the mosque which is located on STM busy main road so that many congregants who are travelers or who are from around Medan city come to pray at the mosque, there are young mosque activists who are adept on technology, and mosque facilities and infrastructures that are adequate. The weaknesses are the lack of mosque development, the absence of mosque publication on social media and the lack of active participation of the elected mosque administrators. The mosque has opportunities to obtain a great source of funding because of a large number of congregants visit the mosque. The thing that can be said as a threat is because many street vendors in front of the mosque gate make the outside area of mosque gate filled with garbage from street vendors who are trading in front of the gate.
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