Simple Financial Recording Training for Transparent and Accountable Mosque Fund Management

Abstract

Mosques serve not only as places of worship but also as institutions that manage public funds derived from donation, charity, waqf, and other community donations. However, the financial records maintained by mosque administrators are often still simple and unsystematic, limiting transparency and accountability in fund management. This community service activity aimed to improve the ability of mosque administrators to prepare simple financial records that support transparent and accountable financial management. The activity was conducted at Al Alim Mosque, Ayumolingo Village, Pulubala District, Gorontalo Regency, involving 15 mosque administrators and congregants. The methods employed combined community education and practical training. Educational sessions provided an understanding of the importance of financial recording, transparency, accountability, and Islamic values in managing mosque funds, while practical sessions trained participants to prepare simple financial reports based on common mosque financial transactions. Evaluation was carried out through observation and assessment of participants’ practical exercises. The results indicate that participants were able to identify financial transactions, classify receipts and expenditures, prepare simple financial reports, and calculate ending balances. In addition, participants demonstrated improved understanding of the relationship between financial recording, transparency, accountability, and the concept of trust (amanah) in Islamic financial management. Therefore, this training contributes to strengthening the financial management capacity of mosque administrators and serves as an initial step toward more transparent, accountable, and sustainable mosque financial governance.