Developing a Framework for Good Mosque Governance Based on Sharia Accountability: The Perspective of PSAK 45 and PSAK 101
Keywords:
Good Mosque Governance, Sharia Accountability, PSAK 45, PSAK 101, Mosque AccountingAbstract
Mosques, as centers of Islamic civilization and activities, manage significant public funds but are often not balanced with modern and accountable governance. This study aims to develop a conceptual framework for Good Mosque Governance (GMG) based on the principles of sharia accountability, by integrating the Financial Accounting Standards Statement (PSAK) 45 concerning Financial Reporting of Non-Profit Entities and PSAK 101 concerning Presentation of Sharia Financial Statements. This study uses a qualitative approach with literature study methods and conceptual analysis. The result is a GMG framework consisting of five main pillars: (1) Transparency, (2) Accountability, (3) Responsibility, (4) Independence, and (5) Fairness, which are operationalized through the implementation of relevant financial reporting standards. This framework emphasizes that mosque accountability is vertical (to Allah SWT) and horizontal (to the congregation and stakeholders). PSAK 45 provides guidance on the reporting structure of non-profit organizations, while PSAK 101 ensures compliance with sharia principles in the presentation, particularly the separation and reporting of zakat, infaq, and alms (ZIS) funds. These ideas contribute to the literature on mosque accounting and offer practical guidance for mosque administrators (takmir) to enhance public trust and optimize the socio-economic function of mosques.
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Copyright (c) 2026 Zakiyyah Ilma Ahmad, Kevin Maulana, Syafiul Umam, Abdul Wakhid, Ahmad Syahni (Author)
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