AKUNTABILITAS PENGELOLAAN DANA KEUANGAN MASJID NURUL HUDA KECAMATAN TELUK BAYUR KABUPATEN BERAU

Abstract

This research was conducted by Nasifa Mutiya Rahma with the title "Accountability of Financial Fund Management of Nurul Huda Mosque, Teluk Bayur District, Berau Regency", under the guidance of Isna Yuningsih, this study aims to determine the Islamic values implemented in managing the financial funds of the Nurul Huda mosque. This type of research is a qualitative research with a descriptive approach. The informants in this study were the Chairperson of the Nurul Huda mosque management, as well as the Nurul Huda mosque congregations to strengthen the data and find out the congregation's opinions regarding the management of financial funds at the Nurul Huda mosque. Data collection techniques used are interviews, library sources, documentation, and observation.
The results of this study indicate that the management of financial funds carried out generally contains Islamic values. The management and utilization carried out by the Nurul Huda mosque can be seen from the way the management collects funds, makes budget plans, records financial reports, publications, and uses funds. The management ensures that there are no activities that violate Islamic teachings.