审视清真寺会计实践的伊斯兰民族方法学方法

M. Thalib
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摘要

本研究利用伊斯兰范例与伊斯兰民族方法学的方法来调查清真寺会计实践。这项研究使用了通过访谈和观察获得的第一手数据和第二手数据,第二手数据包括帐簿和信息板上关于清真寺财务信息记录的文件。数据通过五个阶段进行分析:慈善,知识,信仰,启示信息和善行,并通过访谈,观察和文献收集。研究结果表明,清真寺会计实践基于三个主要价值观:真诚、责任和诚信。首先,资金和成本核算是基于诚意进行的,这体现在捐助者为清真寺的繁荣自愿捐赠资金,以及不领工资的管理人员的最优工作。第二,使用简单的会计记录方法,需要责任感,这通过在相册小册子和公告栏上详细的财务记录来体现。第三,对进出资金的问责制取决于维持会众的信任,这反映在举报人的表达中,他们表示财务责任是他们维持捐助者信任的努力。本研究的含义是提出基于信仰和敬畏真主的价值观的清真寺会计实践的概念。它的结论是,清真寺会计不仅与物质(金钱)有关,而且与对造物主的信仰有关。进一步的研究可以使用其他社会理论方法,如伊斯兰现象学来研究清真寺会计。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
An Islamic Ethnomethodology Approach to Examine Mosque Accounting Practices
This study utilizes an Islamic paradigm with an Islamic ethnomethodology approach to investigate mosque accounting practices. The study uses both primary data, obtained through interviews and observations, and secondary data, which consists of documentation of mosque financial information records in books and on information boards. The data is analyzed through five stages: charity, knowledge, faith, revelation information, and good deeds, and collected through interviews, observation, and documentation. The study results show that mosque accounting practices are based on three main values: sincerity, responsibility, and trustworthiness. First, capital and cost accounting are practiced based on sincerity, which is reflected through the voluntary donations of funds by donors for the prosperity of the masjid, and the optimal work of administrators who do not receive a salary. Second, a simple accounting recording method is used, requiring a sense of responsibility, which is reflected through detailed financial records in album booklets and on bulletin boards. Third, accountability for incoming and outgoing funds is conditional on maintaining the congregation's trust, which is reflected in the expressions of the informants who stated that financial responsibility is their effort to maintain donors' trust. The implication of this research is to present the concept of mosque accounting practices based on the values of faith and fear of God. It concludes that mosque accounting is not only about material (money) but also about a sense of faith in the creator. Further research can study mosque accounting using other social theoretical approaches, such as Islamic phenomenology.
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