PENGUNGKAPAN AKUNTABILITAS DAN TRANSPARANSI MASJID DALAM PENYUSUNAN LAPORAN KEUANGAN MASJID PADA MASJID AL-KAUTSAR RIUNG BANDUNG
This research aims to find out mosque financial management practices, the transparency and accountability in its financial management. This research is a qualitative research with descriptive analysis method which analyzing and giving description about mosque financial management naturally. As a public instrument, most of mosque’s funding source are from infaq, shodaqoh, and another donations, so the mosque manages public money. Moreover, there is no mosque accounting standard yet, so it prosecutes mosque organizer for making a transparent and accountable financial statement, which is good both of religion views and economy views. The result of this research is The Grand Mosque of Bandung already give accountability and transparency of financial management to public but still in its way, simply. It also does not appliy PSAK 109 about zakat, infaq, and shodaqoh accounting.