Design of Financial Accounting Information System for Mosque at Al-Hajj Mosque

Abstract

The design of a financial accounting information system at Al-Hajj Mosque aims to improve transparency, accountability, and efficiency in managing mosque finances. Al-Hajj Mosque, like many other mosques, receives funds from various sources such as zakat, infaq, sedekah, waqf, donor donations, and income from business activities. The receipt and expenditure of these funds require good management to ensure that the funds are used in accordance with the objectives and policies that have been set. The accounting information system designed in this study includes a structured cash receipt procedure, ensuring that all incoming funds are recorded accurately and completely. In addition, cash expenditure control is also a major focus, with each expenditure must have proper authorization and be supported by proof of payment documents. This system also includes periodic reporting to ensure transparency to the congregation and donors. The results of the analysis show that the control of cash receipts and expenditures at Al-Hajj Mosque has been running well, but there is still room for improvement, especially in terms of transparency and more optimal utilization of the accounting information system. Some of the recommendations put forward include increasing transparency by providing more detailed financial reports, conducting periodic evaluations of the use of funds, providing training to mosque administrators on financial management, and optimizing the use of accounting information systems for better financial analysis and reporting