Internalization of the Maqashid Sharia Concept in Realizing Accountability of Mosque Financial Statements

Abstract

The purpose of this study is to reveal how the financial report accountability model of the Probolinggo district mosque actually is. In addition, this study also seeks to elaborate on the concept of maqashid sharia as part of the reference in realizing financial reporting accountability. This research is qualitative research with an interpretive paradigm of a phenomenological approach. The data source for this research is the primary data source obtained from three key informants, and the results of field observations and supported by other literature data. The results of the study show that the accountability of the financial reports of the Great Mosque of Probolinggo Regency has been well managed through the input, process, and output stages starting from planning, implementing, organizing, and controlling. But sometimes, the implementation process is not optimal. The practical implication is the accountability of financial reports with the five principles in the maqashid sharia concept, namely hifdz ad-din, hifdz an-nas, hifdz al-aql, hifdz al-mal, and hifdz an-nasb can overcome several obstacles that are useful to produce better accountability again in the future. The theoretical implications of this study contribute new understanding to explain and improve existing theories regarding the concept of mosque accountability.