The Cash Management Practices of Spiritual Organization (A Case Study on An-Nuur Grand Mosque, Batu Regency)
Abdullah Rozak, Ely Siswanto
Department Management, Economic Faculty, Universitas Negeri Malang
Abstract
This study aims to describe how cash management practices in spiritual organization of The An-Nuur Grand Mosque, Batu City. Data is obtained through observation, interviews, and documention. Checking the validity of the data in this study uses triangulation sources. The result of this study indicate that cash planning in The An-Nuur Grand Mosque through out to be work program. It becames the basis of budget plan arrangement. In cash planning, it does effort to avoid idle cash or it is called “ngendon” cash. The cash organizing in The An-Nuur Grand Mosque uses the contract. It is called “akad”. The sentence is on the charity box which automatically becomes contract for charity (infaq). The cash controlling uses financial statements which is reported of The An-Nuur Grand Mosque foundation. While, muslims who used to perform there activities in The An-Nuur Grand Mosque (jamaah) can know cash inflow, cash outflow, and total balance by announcement before “Jumat” praying and financial statement in the information wall.
Keywords: cash management, contract, agency theory, grand mosque
Topic: Economics, Finance, Banking, and Accounting