Financial Disclosure and Budgetary Practices of Religious Organization: A Study of Qaryah Mosques in Kuala Terengganu

Shaharuddin, Shahida and Sulaiman, Maliah (2015) Financial Disclosure and Budgetary Practices of Religious Organization: A Study of Qaryah Mosques in Kuala Terengganu. Gadjah Mada International Journal of Business (GamaIJB), 17 (1). pp. 83-101. ISSN 1411-1128 (Printed) 2338-7238 (Online)

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Abstract

This paper aims to examine the financial reporting and budgeting practices of qaryah mosques in Kuala Terengganu, a state on the east of Peninsular Malaysia. Data was collected using a mixed method (quantitative and qualitative) approach. The questionnaire was disseminated to qaryah mosques in Kuala Terengganu and 39 responded. To address the limitation of a questionnaire survey, semi-structured interviews were then conducted with a few respondents. The results revealed that qaryah mosques in Kuala Terengganu do have a satisfactory system in place in terms of its financial reporting practices. However, budgetary control practices appear to be lacking. This indicates accounting, as is practiced by qaryah mosques in Kuala Terengganu appear to be limited to financial accounting. Hence, the financial management in qaryah mosques need to be improved so that the risk of embezzlement could be reduced.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Faculty / Institute: Faculty of Law, Accountancy & International Relations
Depositing User: Shahida Shaharuddin
Date Deposited: 02 Aug 2015 06:53
Last Modified: 21 Sep 2015 05:16
URI: http://erep.unisza.edu.my/id/eprint/3391

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