Al-Amin Based Accountability: An Ethnomethodological Study of Mosque Financial Management in Palu City

Firdawati Thaha (), Nina Yusnita Yamin (), Muhammad Ansar, Muliati Muliati, Rahayu Indriasari and Ilham Pakawaru
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Firdawati Thaha: Tadulako University
Nina Yusnita Yamin: Tadulako University
Muhammad Ansar: Tadulako University
Muliati Muliati: Tadulako University
Rahayu Indriasari: Tadulako University
Ilham Pakawaru: Tadulako University

A chapter in Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025), 2025, pp 90-101 from Springer

Abstract: Abstract This study analyzes the accountability of mosque financial management in Palu City using an ethnomethodological approach. The aim is to understand how accountability practices are socially constructed and perceived within local religious communities. Employing a qualitative research design with an ethnomethodological approach, data were collected through in-depth interviews, participant observation, and documentation at three purposively selected mosques: Al-Bayan, Baitul Makmur, and Al-Abbas in Palu City. Data analysis was conducted using indexicality, reflexivity, and contextual interpretation to explore the meanings and practices of accountability in everyday interactions between mosque administrators and congregants. The results indicate that mosque financial accountability is manifested through four key aspects: simple yet reliable financial recording, verbal reporting as a social practice, financial responsibility through open dialogue, and collective accountability fostered through congregational involvement. These practices are deeply rooted in Islamic values of honesty (sidq), trustworthiness (amanah), and the Al-Amin principle, which collectively reinforce trust and legitimacy in mosque governance. Theoretically, the findings demonstrate that accountability in religious institutions is socially constructed through everyday practices rather than merely through formal procedures. Practically, the study provides insights for mosque administrators and policymakers to integrate value-based approaches with basic financial literacy training, thereby ensuring accountability that is both administratively sound and socially meaningful. The originality of this study lies in applying an ethnomethodological perspective to examine mosque financial accountability, emphasizing that accountability is not only administrative but also a form of worship and moral responsibility before Allah SWT and the congregation.

Keywords: Accountability; Ethnomethodology; Mosque financial management; Al-Amin (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-956-8_8

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