The Effects Of Transparency, Accountability, And Internal Control On Mosque Accounting Implementation: Pls-Sem Evidence From Mosque Officials In Purbalingga Regency
Keywords:
mosque accounting, transparency, accountability, internal control, ISAK 35
Abstract
Mosque financial management depends on congregants’ trust, yet many mosques have not applied accounting practices in line with ISAK 35. This study examines the effects of financial transparency, accountability, and internal control on mosque accounting implementation in Purbalingga Regency, drawing on stewardship theory and public accountability theory. Primary data were collected through a questionnaire administered to mosque officials involved in financial management and analysed with Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. A single-dimension transparency construct failed convergent validity, so transparency was modelled as two dimensions: information openness and access, and publication and clarity of presentation. Both transparency dimensions have positive and significant effects on mosque accounting implementation. Internal control has a positive but marginal effect, whereas accountability has no significant effect. The results suggest that how openly and clearly financial information is presented matters more for accounting practice than normative accountability commitments. Mosque guidance programmes should prioritise routine, understandable financial announcements and reports.
References
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Yudhanti, D., & Margarita, R. (2024). Penerapan ISAK 35 sebagai landasan akuntabilitas dan transparansi keuangan masjid [Application of ISAK 35 as a basis for mosque financial accountability and transparency]. Ekuitas: Jurnal Pendidikan Ekonomi, 12(2).
Ahdi, M., Iqbal, M. I., & Berliani, N. (2024). Transparansi, sistem informasi akuntansi, dan akuntabilitas pada laporan keuangan Masjid Al-Istiqomah sesuai ISAK 35 [Transparency, accounting information systems, and accountability in the financial statements of Al-Istiqomah Mosque according to ISAK 35]. Jurnal Akuntansi dan Sistem Informasi, 5(3).
Auliah, F., Manalu, T. Y., Irwansyah, D. P., & Nabila, A. (2024). Analisis akuntabilitas, transparansi dan penerapan ISAK 35 pada pengelolaan keuangan Masjid Jami’ Ath-Thayyibah [Analysis of accountability, transparency, and ISAK 35 application in the financial management of Jami’ Ath-Thayyibah Mosque]. Jurnal Akuntansi Kompetif, 8(2).
Birton, M. N. A., Tanjung, J., Maryati, & Emalia, R. (2022). Fungsi idarah dan akuntabilitas pelaporan keuangan masjid [The idarah function and accountability of mosque financial reporting]. Jurnal Akademi Akuntansi, 7(1).
Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European Law Journal, 13(4), 447–468.
Chrisna, H., Andriany Nasution, N., & Sasmita, P. K. A. (2025). Factors influencing financial report quality and accountability in mosque management. Jurnal Ilmiah Akuntansi Kesatuan, 13(6), 2115–2126.
COSO. (2013). Internal Control – Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20–47.
Fitriati, A., Tubastuvi, N., Pratama, B. C., & Anggoro, S. (2020). Study of DeLone-McLean information system success model: The relationship between system quality and information quality. Journal of Theoretical and Applied Information Technology, 98(3), 477–487.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50.
Habib, A., Ranasinghe, D., & Muhammadi, A. H. (2022). Internal control effectiveness and financial reporting quality: International evidence. Accounting & Finance, 62(S1), 1519–1552.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24.
Hasanah, R., & Farid, A. (2024). An analysis of mosque financial transparency through announcement of infaq and sadaqoh with mosque toa at Friday prayers. Journal of Accounting Inquiry, 3(2), 84–93.
Heald, D. (2006). Transparency as an instrumental value. Public Administration, 84(1), 25–46.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135.
Ikatan Akuntan Indonesia. (2023). ISAK 35: Penyajian laporan keuangan entitas berorientasi nonlaba [ISAK 35: Presentation of financial statements of non-profit-oriented entities] (2023 revision). Jakarta: IAI.
Mahmudi. (2020). Manajemen kinerja sektor publik [Public sector performance management]. Yogyakarta: UPP STIM YKPN.
Mardiasmo. (2021). Akuntansi sektor publik [Public sector accounting]. Yogyakarta: Andi.
Nurdiani, T., Rahmawati, D., Pogo, T., & Bakar, N. R. B. A. (2025). Financial transparency and accountability in nonprofit organizations: A systematic literature review. ITQAN: Journal of Islamic Economics, Management, and Finance, 4(2), 166–180.
Nurhudawi, N., Ismail, I., Sri Rahayu, S., & Sitompul, S. (2025). Akuntabilitas dan transparansi pengelolaan keuangan masjid [Accountability and transparency in mosque financial management]. Jurnal Manajemen dan Akuntansi Medan, 7(1).
Pratama, B. C., Innayah, M. N., & Darmawan, A. (2026). Towards sustainable accountability: Knowledge management and compliance readiness in accounting standards reform of Islamic cooperative. Journal of Innovation and Entrepreneurship. https://doi.org/10.1186/s13731-026-00701-1
Pratama, B. C., Kamaluddin, A., & Saad, S. (2022). Social performance of Islamic banks in South-East Asia: Is intellectual capital and Sharia supervisory boards matters? Quality – Access to Success, 23(186), 141–150. https://doi.org/10.47750/QAS/23.186.18
Rahma, N. N., & Rahmawati, I. D. (2023). Enhancing transparency and accountability: Mosque financial information systems at the Great Mosque of Sidoarjo. Indonesian Journal of Innovation Studies, 24.
Ringle, C. M., Wende, S., & Becker, J.-M. (2024). SmartPLS 4. Oststeinbek: SmartPLS GmbH. https://www.smartpls.com
Shmueli, G., Sarstedt, M., Hair, J. F., Cheah, J.-H., Ting, H., Vaithilingam, S., & Ringle, C. M. (2019). Predictive model assessment in PLS-SEM: Guidelines for using PLSpredict. European Journal of Marketing, 53(11), 2322–2347.
Sugesti Rahayu, & Andriani, A. (2024). Analisis penerapan akuntabilitas dan transparansi bagi pengurus masjid di Indonesia [Analysis of the application of accountability and transparency for mosque officials in Indonesia]. Jurnal Proaksi, 11(1), 135–151.
Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D [Quantitative, qualitative, and R&D research methods]. Bandung: Alfabeta.
Yudhanti, D., & Margarita, R. (2024). Penerapan ISAK 35 sebagai landasan akuntabilitas dan transparansi keuangan masjid [Application of ISAK 35 as a basis for mosque financial accountability and transparency]. Ekuitas: Jurnal Pendidikan Ekonomi, 12(2).
Published
2026-11-04
How to Cite
Wibowo, M. R. D., Fakhruddin, I., Pratama, B. C., & Setyadi, E. J. (2026). The Effects Of Transparency, Accountability, And Internal Control On Mosque Accounting Implementation: Pls-Sem Evidence From Mosque Officials In Purbalingga Regency. International Journal of Economics, Business and Innovation Research, 5(06), 2928-2942. https://doi.org/10.63922/ijebir.v5i06.7238
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