Article Sidebar

Cover JIELariba Volume 8, Issue 1, January-June 2022
Submitted
July 19, 2022
Accepted
August 22, 2022
Published
August 29, 2022
Download
PDF
Statistic
Read Counter : 739 Download : 691

Main Article Content

Abstract

Mosque management tends to be traditional and still relies on donations from congregations to finance mosque activities. So far, studies related to the transformation of mosque management tend to discuss information system management and mosque finances. This paper aims to complete the shortcomings of the existing studies by offering the transformation of mosque management through the concept of Islamic Social Enterprise. This study uses a literature study approach from various journal articles, books, and online news related to mosque management, Islamic Social Enterprise, and mosque business units. This study is a conceptual text to formulate the transformation of mosque management toward the concept of Islamic Social Enterprise. The findings of this study indicate three main points. First, there is an urgency to transform the mosque. Second, the relevance of Islamic Social Enterprise characteristics with mosques in the form of mosque business units. Third, from the examples of several mosques, it is found that there are indications that the mosque business unit has a contribution to the mosque's income and the economic welfare of the community. This paper contributes to strengthening efforts to improve the performance and usefulness of mosques as non-profit organizations.

Keywords

Islamic Social Enterprise Mosque Management Transformation

Article Details

License

Copyright (c) 2022 Rizqi Anfanni Fahmi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
How to Cite
Fahmi, R. A. (2022). Transformation of Mosque Management Through Islamic Social Enterprise Concept. Journal of Islamic Economics Lariba, 8(1), 157–178. https://doi.org/10.20885/jielariba.vol8.iss1.art10
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX
Crossref
Scopus
Google Scholar
Europe PMC

References

  1. Adha, N., Hamid, A., Saleh, N., Mustaffha, N., Ohman, N., Saidpudin, W., & Awang, A. H. (2015). The Governance Practices of Mosques: A Study of Public Perception in Selangor. Australian Journal of Basic and Applied Sciences, 9(31), 14–23. http://www.ajbasweb.com/old/ajbas/2015/Special%20IPN%20Bandung%20Sept/14-23.pdf
  2. Adil, M. A. M. M. A. M., Mohd-Sanusi, Z., Jaafar, N. A. N. A., Khalid, M. M. M. M., & Aziz, A. A. A. A. (2013). Financial Management Practices of Mosques in Malaysia. Global Journal Al-Thaqafah, 3(1), 23–30. https://doi.org/10.7187/GJAT302013.03.01
  3. Adnan, M. A. (2016). The Financial Management Practices of the Mosques in the Special Region of Yogyakarta Province, Indonesia. Tazkia Islamic Finance and Business Review, 8(2), 120–142. https://doi.org/10.30993/tifbr.v8i2.65
  4. Akhmad, Z., Fitriyah, N., & Lenap, I. P. (2020). Praktik Manajemen Keuangan Masjid dan Potensi Dana Masjid. Jurnal Riset Akuntansi Aksioma, 19(1), 69–88. https://doi.org/10.29303/aksioma.v19i1.88
  5. Alade, T. E. A., Muhammad Nasri, M. H., & Ahmad Bashir, A. (2016). Islamic leadership principles on mosque performance in Lagos State, Nigeria. International Journal of Islamic Business (IJIB), 1(2). http://ijib.uum.edu.my/index.php/vol-1-issue-2-201.
  6. Alwi, M. M. (2020). Pemberdayaan Ekonomi Masyarakat Berbasis Masjid Di Tengah Pandemi Covid-19. Al-Hikmah, 18(1), 99–116. https://doi.org/10.35719/alhikmah.v18i1.25
  7. Arif, M. (2018). Model Pemberdayaan Ekonomi Terhadap Kemandirian Masjid Haji Maraset Jl. Sei Deli Kecamatan Medan Barat. AT-TAWASSUTH: Jurnal Ekonomi Islam, 1(1), 423. https://doi.org/10.30821/ajei.v1i1.2744
  8. Ariffin, M. Z., Ahmad, J. H., Ahmad, W. N. W., Fauz, W. N. A. W., & Zakaria, M. (2019). Financial Recording and Reporting Practices for Mosques – A Study On Mosques In The District Of Machang, Kelantan. E-Proceedings of 6th International Conference on Mosque, Zakat and Waqf Management (IMAF-2019), October, 257–268. http://conference.kuis.edu.my/i-maf/images/eproceedings/2019/017_imaf2019_muhaniza.pdf
  9. Arwani, A., Masrur, M., Arwani, A., & Khakim, N. (2018). The Effectiveness Of Website/Webblog-Based Mosque Management Information Systems In Providing Accountable Information In Pekalongan City. Islamic Studies Journal for Social Transformation. https://doi.org/10.28918/isjoust.v2i1.1611
  10. Ashar, N. J. (2020). Optimalisasi Dana Infak Masjid Dalam Mengatasi Permasalahan Iuran Bpjs Kesehatan Masyarakat Di Lingkungan Masjid Yogyakarta. Dinar : Jurnal Ekonomi Dan Keuangan Islam, 6(1), 27–37. https://doi.org/10.21107/dinar.v6i1.6467
  11. Ayub, M. E. (1996). Manajemen Masjid: Petunjuk Praktis Bagi Para Pengurus. Gema Insani Press.
  12. Aziza, A. (2019). Pemberdayaan Masjid Bersejarah di Kalimantan Selatan: Sebuah Upaya Transformasi Sosial Berbasis Masjid. Proceedings of International Conference on Da’wa and Communication, 1(1), 409–418. http://proceedings.uinsby.ac.id/index.php/ICONDAC/article/view/309.
  13. Bambang. (2021). Masjid Raya al-Falah Sragen Sediakan Penginapan Gratis. Hidayatullah.Com. https://hidayatullah.com/spesial/ragam/read/2021/04/19/206382/masjid-raya-al-falah-sragen-sediakan-penginapan-gratis.html
  14. Bara, A., & Pradesyah, R. (2021). Mosque Financial Management In The Pandemic Covid 19. Proceeding International Seminar on Islamic Studies, 2, 21–27. http://journal.umsu.ac.id/index.php/insis/article/view/6206
  15. British Council, & UNESCAP. (2018). Developing an Inclusive and Creative Economy: The State of Social Enterprise in Indonesia. British Council and United Nations Economic and Social Commission for Asia and The Pacific (UNESCAP).
  16. Cambridge Dictionary. (2022). Transformation. Dictionary.Cambridge.Org. https://dictionary.cambridge.org/dictionary/english/transformation
  17. Chang, C.-Y. W. (2020). From Nonprofit Organization to Social Enterprise - Case Study of Taiwan Lifeline International. https://doi.org/10.31098/jibm.v1i1.227
  18. Chang, Y., Peng, X. E., & Liang, C. (2021). Transforming Nonprofit Organisations into Social Enterprises: An Experience-Based Follow-Up Study. Voluntas, 32(1). https://doi.org/10.1007/s11266-020-00261-2
  19. Chowdhury, N. H., Ayoungman, F. Z., & Tanchangya, P. (2021). Islamic social business: Choice for a Muslim Entrepreneurial career. Revista Argentina de Clinica Psicologica, XXX(1), 919–927. https://doi.org/10.24205/03276716.2020.2087
  20. Dalmeri. (2014). Revitalisasi Fungsi Masjid sebagai Pusat Ekonomi dan Dakwah. Walisongo, 22(November), 321–350. https://doi.org/http://dx.doi.org/10.21580/ws.2014.22.2.269
  21. Fachruddin, Pahlevi, M. R., Ismail, M., & Rasywir, E. (2020). Pengujian Implementasi Sistem Pengelolaan Keuangan Masjid Berbasis Web Dan Android. Jurnal Paradigma UBSI, 22(2), 124–131. https://doi.org/10.31294/p.v22i2.8908
  22. Fahmi, R. A. (2018a). Enhancing The Economic Role Of The Mosque Through Empowerment: A Case Study in Yogyakarta City. E-Mabis: Jurnal Ekonomi Manajemen & Bisnis, 19(1), 57–70. https://doi.org/10.29103/e-mabis.v19i1.278
  23. Fahmi, R. A. (2018b). Manajemen Keuangan Masjid di Kota Yogyakarta. Al-Tijary, 3(1), 69. https://doi.org/10.21093/at.v3i1.1058
  24. Fauziah, N. N. (2021). Developing Cash Waqf Model as an Alternative Financing for Social Enterprises to Support Decent Work and Economic Growth in Indonesia. Turkish Journal of Islamic Economics, 8(Special Issue), 195–217. https://doi.org/10.26414/a2759
  25. Fauziah, N. N., & Kassim, S. (2022). Cash Waqf Model for Social Enterprise to Achieve Sustainable Development Goals in Indonesia. Al-Muzar’ah, Special Issue, 95–105. https://doi.org/10.29244/jam.specialissue.95-105
  26. Forbes. (2021). Indonesia’s 50 Richest. Forbes.Com. https://www.forbes.com/indonesia-billionaires/list/#tab:overall
  27. Gallego, C., & Calderón Hernández, G. (2021). An alternative model for the comprehension of organizational transformation in emerging economies. Journal of Accounting and Organizational Change, 17(5), 585–603. https://doi.org/10.1108/JAOC-06-2020-0071
  28. Gordon, M. (2015). A Typology of Social Enterprise “Traditions.” In ICSEM Working Papers (Issue 18). www.iap-socent.be/icsem-projec
  29. Griffin, R. W. (2011). Management (11th ed.). South Western Cengage Learning.
  30. Hamid, A. A., Habidin, N. F., Muhammad, F., Zakaria, Z., & Jaafar, A. (2013). A Proposed Model for Strategic Human Resource Management (SHRM) and Mosque Performance. BEST: International Journal of Management, Information Technology and Engineering (BEST: IJMITE), 1(3), 5–14. http://www.bestjournals.in/view_archives.php?year=2013_14_2&id=14&jtype=2&page=2
  31. Hamid, S. A., Mohd. Nizho, R. A., Ismail, S., & Mohd Sobhi Ishak. (2019). Transformasi Pengurusan Pembangunan Masjid Sebagai Institusi Islam : Pengalaman Masjid-Masjid Terbaik. E-Proceedings of 6th International Conference on Mosque, Zakat and Waqf Management (IMAF-2019), 30 October, 186–199. https://www.researchgate.net/publication/340678323_Transformasi_Pengurusan_Pembangunan_Masjid_Sebagai_Institusi_Islam_Pengalaman_Masjid-Masjid_Terbaik
  32. Hanif, P., Amelia, I., & Farhan, M. (2021). Tata Laksana Pengelolaan Keuangan Masjid Nur Al-Iman Kabupaten Musi Rawas. Al-Intaj: Jurnal Ekonomi Dan Perbankan Syariah2, 7(2), 183–191. http://dx.doi.org/10.29300/aij.v7i2.4444
  33. Hati, S. R. H., & Idris, A. (2014). Antecedents of customers’ intention to support Islamic social enterprises in Indonesia: The role of socioeconomic status, religiosity, and organisational credibility. Asia Pacific Journal of Marketing and Logistics, 26(5), 707–737. https://doi.org/10.1108/APJML-08-2014-0126
  34. Hati, S. R. H., & Idris, A. (2019). The role of leader vs organisational credibility in Islamic social enterprise marketing communication. Journal of Islamic Marketing, 10(4), 1128–1150. https://doi.org/10.1108/JIMA-02-2017-0018
  35. Hentika, N. P., & Wahyudiono, A. (2018). Peran Kantor Kementerian Agama Kabupaten Banyuwangi Dalam Revitalisasi Manajemen Masjid Di Wilayah Banyuwangi. Jurnal MD, 4(1), 55–67. https://doi.org/10.14421/jmd.2018.41-04
  36. Hsu, M.-C., & Yen, S.-Y. (2019). Nonprofit Organization Develop Social Enterprise Business Model in Taiwan: A Case Study of Taiwan’s Large-Scale NPO. International Business Research, 13(1). https://doi.org/10.5539/ibr.v13n1p169
  37. Hussin, M. Y. M., Muhammad, F., Razak, A. A., & Habidin, N. F. (2014). Exploratory analysis on mosque fund in Perak. Jurnal Syariah, 22(1), 1-20. https://www.researchgate.net/publication/269313647_Exploratory_Analysis_on_Mosque_Fund_in_Perak
  38. Husna, Z. (2020). Analisis Faktor-Faktor Penentu Masyarakat Muslim Terhadap Preferensi Melalui Kode QRIS ( Studi Kasus Di Yayasan Masjid Jami ’ Kota Malang ). Jurnal Ilmiah. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/6630
  39. Ilham, M. (2021). Kisah Inspiratif Masjid Jogokariyan Yogyakarta yang Selalu Mengumumkan Saldo Nol Rupiah. Pikiran-Rakyat.Com. https://wartalombok.pikiran-rakyat.com/khazanah/pr-1071457587/kisah-inspiratif-masjid-jogokariyan-yogyakarta-yang-selalu-mengumumkan-saldo-nol-rupiah?page=2
  40. Iskandar, D., & Budyastuti, T. (2018). Mosque’s Manager Perception for Accounting Practices and Educational on the Financial Management Accountability of Mosque in Ciledug and Larangan District. European Journal of Business and Management, 10(3), 29–37. www.iiste.org
  41. Islamiyah, N. (2019). The Financial Management Practice of Mosque: Study Case in Malaysia. Jurnal Akuntansi Dan Keuangan Indonesia, 16(1), 108–121. https://scholarhub.ui.ac.id/jaki/vol16/iss1/6
  42. Ismatullah, I., & Kartini, T. (2018). Transparansi Dan Akuntabilitas Dana Masjid Dalam Pemberdayaan Ekonomi Ummat. Jurnal Ilmiah Ilmu Ekonomi, 6(12), 186–204.
  43. Isviandari, A., Diana, N., & Mawardi, C. . (2018). Pengaruh Penerapan Psak 45 Tentang Pelaporan Keuangan Entitas Nirlaba, Penerapan Psak 109, Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Masjid-Masjid Di Kota Batu. Ekonomi Dan Bisnis Islam, 08(01), 1–15. file:///C:/Users/Lenovo/Downloads/2278-5937-1-PB.pdf
  44. Kamaruddin, M. I. H., & Auzair, S. M. (2018). Classification of islamic social enterprises (Ise) in malaysia based on economic sectors. Management and Accounting Review, 17(2), 21–50. https://doi.org/10.24191/mar.v17i2.784
  45. Kamaruddin, M. I. H., & Auzair, S. M. (2019). Conceptualizing Islamic Social Enterprise ( ISE ) from Islamic Perspective. International Journal of Management, Accounting and Economics, 6(4), 368–381. http://eprints.ummi.ac.id/id/eprint/206
  46. Kamaruddin, M. I. H., & Auzair, S. M. (2020). Measuring ‘Islamic accountability’ in Islamic social enterprise (ISE). International Journal of Islamic and Middle Eastern Finance and Management, 13(2), 303–321. https://doi.org/10.1108/IMEFM-04-2018-0134
  47. Kamaruddin, M. I. H., Auzair, S. M., Rahmat, M. M., & Muhamed, N. A. (2021). The mediating role of financial governance on the relationship between financial management, Islamic work ethic and accountability in Islamic social enterprise (ISE). Social Enterprise Journal, 17(3), 427–449. https://doi.org/10.1108/SEJ-11-2020-0113
  48. Karamoy, D. N. (2019). Determination of Mosque Funds by Indonesian Law Towards the Development of People: Case Study Mosque Raya Ahmad Yani Manado, Indonesia. Journal of Law, Policy and Globalization, 3240(1996), 53–59. https://doi.org/10.7176/jlpg/82-08
  49. Karim, H. A. (2020). Revitalisasi Manajemen Pengelolaan Peran Dan Fungsi Masjid Sebagai Lembaga Keislaman. Jurnal Islamic Education Manajement, 5(2), 139–150. https://doi.org/10.15575/isema.v5i2.9464
  50. Kemendikbud. (2022). Transformasi. Kbbi.Kemdikbud.Go.Id. https://kbbi.kemdikbud.go.id/entri/transformasi
  51. Kementerian Agama. (2022). Data Tanah Wakaf. Http://Siwak.Kemenag.Go.Id/. http://siwak.kemenag.go.id/
  52. Khabibah, U., Agriyanto, R., & Farida, D. N. (2021). Developing Performance Measurement Model of Mosques. Jurnal Akuntansi Dan Keuangan Islam, 9(1), 5–25. https://doi.org/10.35836/jakis.v9i1.218
  53. Kismawadi, E. R., Al Muddatstsir, U. D., & Sawarjuwono, T. (2018). Accountability and Innovative Financial Reporting To the Mosque. International Journal of Organizational Innovation, 10(4), 101–110. http://eserv.uum.edu.my/docview/2028835216?accountid=42599
  54. Ko, W. W., & Liu, G. (2021). The Transformation from Traditional Nonprofit Organizations to Social Enterprises: An Institutional Entrepreneurship Perspective. Journal of Business Ethics, 171(1), 15–32. https://doi.org/10.1007/s10551-020-04446-z
  55. Kulkova, V., & Sabirova, A. (2022). Transformation of the Service Nonprofit Organizations in the Digital Age. Lecture Notes in Civil Engineering, 190. https://doi.org/10.1007/978-3-030-86047-9_20
  56. Kwiecinski, P. (2018). Whole System Transformation with Music. In J. Neal (Ed.), Handbook of Personal and Organizational Transformation. Springer International Publishing AG Switzerland.
  57. Mardiyono, A., Suhandana, A. A., Vidyasari, R., Adhi, P. M., Zain, A. R., & Marcheta, N. (2021, January). Pengembangan sistem e-infak terintegrasi QRIS sebagai solusi sosial pandemi COVID-19 dengan metode SDLC. In Seminar Nasional Teknik Elektro (Vol. 6, No. 1, pp. 29-34). https://prosiding-old.pnj.ac.id/index.php/snte/article/view/3114/pdf
  58. Marjayanti, D. (2021). Pembangunan Kemandirian Ekonomi Masjid Cheng Hoo Surabaya Perspektif Manajemen Strategis. INTELEKSIA – Jurnal Pengembangan Ilmu Dakwah, 02(02), 225–249. http://inteleksia.stidalhadid.ac.id/index.php/inteleksia/article/view/105
  59. Marlinda, L., Hermawan, A., & Fauzi, A. (2019). Sistem Informasi Pengelolaan Masjid Online Menggunakan Metode Waterfall. Edik Informatika, 6(1), 20–27. https://doi.org/10.22202/ei.2019.v6i1.3634
  60. Mohiuddin, M. F. (2017). Islamic social enterprises in Bangladesh: Conceptual and institutional challenges. Cogent Business and Management, 4(1), 1–13. https://doi.org/10.1080/23311975.2017.1305674
  61. Muchlis, S., Sukirman, A. S., & Ridwan, R. (2019). Accountability and Management Transparency Masjid Finance Based on Principles Aman and Fathanah (Phenomenology Study in Mosques in Nganjuk Hamlet , Sugihwaras Village, Wonomulyo District, Polewali Mandar Regency, West Sulawesi Province). The Indonesian Journal of Accounting Research, 22(1), 65–90. https://doi.org/10.33312/ijar.418
  62. Muhamed, N. A., Kamaruddin, M. I. H., & Nasruddin, N. S. (2018). Positioning Islamic social enterprise (ISE). Journal of Emerging Economies and Islamic Research, 6(3), 28. https://doi.org/10.24191/jeeir.v6i3.8785
  63. Muhammad, O. B. (1996). The Role of the Mosque. Al-Muhajiroun Publications.
  64. Nahrkhalaji, S. S., Shafiee, S., Shafiee, M., & Hvam, L. (2019). Challenges of Digital Transformation: The Case of the Non-profit Sector. IEEE International Conference on Industrial Engineering and Engineering Management, 2019-December. https://doi.org/10.1109/IEEM.2018.8607762
  65. Nindyaningtyas, U., Ratnasari, R. T., & Herianingrum, S. (2018). Revitalization of Mosque Funds Management for Economic Empowerment. Proceedings of the 2nd International Conference Postgraduate School, 147–150. https://doi.org/10.5220/0007539101470150
  66. Nurfatmawati, A. (2020). Strategi Komunikasi Takmir Dalam Memakmurkan Masjid Jogokariyan Yogyakarta. Jurnal Dakwah Risalah, 31(1), 21. https://doi.org/10.24014/jdr.v31i1.9838
  67. Nuriyanto, L. K. (2018). Pengaruh Pengelolaan Masjid terhadap Pemberdayaan Umat di Kota Surabaya. Jurnal Bimas Islam, 11(4), 749–782. https://jurnalbimasislam.kemenag.go.id/jbi/article/view/69.
  68. Nursari, S. R. C., & Linuwih, P. (2021). The Design of Management Information Systems at Jami Kautsar Mosque. TAM (Technology Acceptance Model), 12(1). https://doi.org/10.56327/jurnal tam.v12i1.989
  69. Nurul Aini, M., Nathasa Mazna, R., Syadiyah, A. S., Muhammad Iqmal Hisham, K., Muhamed, N. A., Ramli, Mazna, N., Abdul Shukor, S., Hisham, M. I. M. I., Ramli, N. M., Abdul Shukor, S., Kamaruddin, M. I. H., Syukor, S. A., & Hisham, M. I. M. I. (2016). Governing the Islamic Social Enterprise (iSE). In Critical Readings in Islamic Social Finance. Vol. 2, YTI Lecture Series (Issue January, pp. 205–227).
  70. Onderwater, I. V. (2010). Mosques in the West : A Warm Welcome , or a Cold Shoulder? A Comparative Analysis of Mosque Building in Five Western Countries. University of Utrecht. University of Utrecht. https://studenttheses.uu.nl/handle/20.500.12932/4407
  71. Qadri, A. N. (2021). Masjid Al-Gazali Gorontalo Ramah Musafir, Siapkan Tempat Tidur dan Makanan. Langit7.Id. https://langit7.id/read/6912/1/masjid-algazali-gorontalo-ramah-musafir-siapkan-tempat-tidur-dan-makanan-1636553473
  72. Rahayu, S. U., & Ginting, E. B. (2019). Kerjasama Rasulullah Dengan Non-Muslim Membangun Kesejahteraan Umat. Jurnal Ushuludiin, 18(1). http://jurnal.uinsu.ac.id/index.php/ushuluddin/article/view/5727
  73. Ramadhan, A. G. (2020). Berikan Kenyamanan pada Musafir, Masjid Al Falah Sragen Sediakan Kasur dan Bantal Layaknya Hotel. Pikiran-Rakyat.Com. https://zonapriangan.pikiran-rakyat.com/khazanah/pr-46836499/berikan-kenyamanan-pada-musafir-masjid-al-falah-sragen-sediakan-kasur-dan-bantal-layaknya-hotel
  74. Ramli, N. M., Kamaruddin, M. I. H., & Muhamed, N. A. (2016). The Financial Management Perspective of Islamic Social Enterprise. In M. Obaidullah & N. A. Muhamed (Eds.), Critical Readings in Islamic Social Finance (Vol. 2, pp. 229–254). USIM Press. https://ssrn.com/abstract=3848251
  75. Razak, A. A., Hussin, M. Y. M., Muhammad, F., & Mahjom, N. (2014). Economic Significance of Mosque Institution in Perak State , Malaysia. Kyoto Bulletin of Islamic Area Studies, 7(7), 98–109. http://hdl.handle.net/2433/185834
  76. Ridwan, M. (2021). Waqf institutions as a framework for social enterprises in Islam. International Journal of Social Science and Human Research, 04(07), 1805–1811. https://doi.org/10.47191/ijsshr/v4-i7-33
  77. Ridwanullah, A. I., & Herdiana, D. (2018). Optimalisasi Pemberdayaan Masyarakat Berbasis Masjid. Ilmu Dakwah: Academic Journal for Homiletic Studies, 12(1), 82–98. https://doi.org/10.15575/idajhs.v12i.2
  78. Rifa’i, B., & Fakhruroji, M. (2005). Manajemen Masjid: Mengoptimalkan Fungsi Sosial Ekonomi Masjid (A. Saepullah (ed.); Bandung). Benang Merah Press.
  79. Rini, R. (2019). Pengelolaan Keuangan Masjid Di Jabodetabek. Jurnal Akuntansi Dan Keuangan Islam, 6(2), 109–126. https://doi.org/10.35836/jakis.v6i2.1
  80. Robbins, S. P., & Coulter, M. (2012). Management (S. Yagan (ed.)). Prentice Hall.
  81. Rothwell, W. J., Stavros, J. M., & Sullivan, R. L. (2015). Practicing Organization Development: Leading Transformational Change: Fourth Edition. In W. J. Rothwell, J. M. Stavros, & R. L. Sullivan (Eds.), Practicing Organization Development: Leading Transformational Change: Fourth Edition (4th ed.). John Wiley & Sons, Inc. https://doi.org/10.1002/9781119176626
  82. Sabian, N. A. A., & Ismail, Y. (2021). Fundamental Thrust of Islamic Social Entrepreneurship. In S. M. Sarif & Y. Ismail (Eds.), A Contemporary Theory of Social Entrepreneurship for Sustainable Wealth Creation (Issue November). International Islamic University Malaysia. http://irep.iium.edu.my/93936/
  83. Sapri, M., Muin, Z. A., Sipan, I., Adjei-Twum, A., Mohd Yusof, F., Mahamud, R., & Omar, M. (2014). Potential of Facilities Management in Uplifting Mosque Management Functions. International Conference on Masjid , Zakat and Waqaf ( i-MAF ), December, 1–13.
  84. Saptono, I. T. (2019, September). Menangkap Peluang Tren Wakaf Produktif. Insight: Buletin Ekonomi Syariah, IV(9), 1–10.
  85. Sari, H. P. (2021). Jusuf Kalla Minta Masjid Tak Bikin Koperasi atau Unit Usaha. Kompas.Com. https://nasional.kompas.com/read/2021/09/29/16072531/jusuf-kalla-minta-masjid-tak-bikin-koperasi-atau-unit-usaha
  86. Shaharuddin, S. B., & Sulaiman, M. B. (2015). Financial disclosure and budgetary practices of religious organization: A study of qaryah mosques in Kuala Terengganu. Gadjah Mada International Journal of Business, 17(1), 83–101. https://doi.org/10.22146/gamaijb.6151
  87. Shihab, M. Q. (1996a). Membumikan Al-Qur’an: Fungsi dan Peran Wahyu dalam Kehidupan Masyarakat. Mizan.
  88. Shihab, M. Q. (1996b). Wawasan Al-Quran: Tafsir Maudhu’i atas Pelbagai Persoalan Umat (13th ed., Issue November). Mizan.
  89. Shulthoni, M., & Saad, N. M. (2018). Waqf fundraising management: A conceptual comparison between traditional and modern methods inthe waqf institutions. Indonesian Journal of Islam and Muslim Societies, 8(1), 57–86. https://doi.org/10.18326/ijims.v8i1.57-86
  90. Siswayanti, N. (2018). Mengenal Masjid Nahdliyin dalam Peranan Masjid Jami Kajen. Jurnal Bimas Islam, 11(2), 278–300. https://doi.org/https://doi.org/10.37302/jbi.v11i2.54
  91. Smith, S. R. (2017). The Future of Nonprofit Human Services. Nonprofit Policy Forum, 8(4), 369–389. https://doi.org/10.1515/npf-2017-0019
  92. Soemitra, A. (2014). People Empowerment Strategies Through The Mosques: Case Study Of Masjid Al-Jihad Brayan Medan. Ibda’: Jurnal Kebudayaan Islam, 12(1), 1–12. https://doi.org/http://dx.doi.org/10.24090/ibda.v12i1.2014.pp1-12
  93. Sugiharto, Kirowati, D., & Amir, V. (2019). Analysis of Mosque Financial Management to Optimization the Role of Mosque In Advancing Communities Using Critical Ethnomethodology Studies. Akuntansi Dan Sistem Informasi, 4(2), 115–124.
  94. Suherman, E. (2012). Manajemen Masjid: Kiat Sukses Meningkatkan Kualitas SDM Melalui Optimalisasi Kegiatan Umat Berbasis Pendidikan Berkualitas Unggul. Alfabeta.
  95. Suryono, T. H. (2017). Dilengkapi Penginapan bagi Musafir, Ini Penampilan Baru Masjid Agung Sukoharjo. Solopos.Com. https://www.solopos.com/dilengkapi-penginapan-bagi-musafir-ini-penampilan-baru-masjid-agung-sukoharjo-876053
  96. Taufiq, M., & Purnomo, M. (2018). Model Pemberdayaan Aset Wakaf Masjid Secara Produktif Di Masjid Jogokariyan Yogyakarta. Perada: Jurnal Studi Islam Kawasan Melayu, 1(2), 129–139. https://doi.org/10.35961/perada.v1i2.18
  97. Teasdale, S. (2012). What’s in a Name? Making Sense of Social Enterprise Discourses. Public Policy and Administration, 27(2), 99–119. https://doi.org/10.1177/0952076711401466
  98. Utama, A. A. G. S., & Basamalah, R. F. (2019). Cash fund management information system: Case study at Al Irsyad Mosque Surabaya. International Journal of Innovation, Creativity and Change, 9(5), 187–197.
  99. Utama, R., Fitrandasari, Z., Arifin, M., & ... (2018). Can Mosque Fund Management For Community Economic Empowerment?: An Exploratory Study. … International Journal of …. http://jurnal.unissula.ac.id/index.php/ijibe/article/view/4412
  100. Vogelsang, K., Packmohr, S., & Brink, H. (2021). Challenges of the Digital Transformation – Comparing Nonprofit and Industry Organizations. Lecture Notes in Information Systems and Organisation, 46. https://doi.org/10.1007/978-3-030-86790-4_21
  101. Wang, C., Duan, Z., & Yu, L. (2016). From nonprofit organization to social enterprise. International Journal of Contemporary Hospitality Management, 28(6). https://doi.org/10.1108/ijchm-05-2014-0230
  102. Wardi, M. C. (2012). Pencarian Dana Masjid di Jalan Raya Dalam Perspektif Hukum Islam. AL-IHKAM: Jurnal Hukum & Pranata Sosial, 7(2), 332–354. http://ejournal.iainmadura.ac.id/index.php/alihkam/article/view/333
  103. Wisandiko, F. A., & Indarwati, T. A. (2020). Inovasi Model Donasi Masjid Melalui Penerapan Financial Technology di Era Pandemi COVID-19. Airlangga Journal of Innovation Management, 1(1), 32. https://doi.org/10.20473/ajim.v1i1.19523
  104. Wulandari, S. (2018). Optimizing Fund Management of Mosque Cash for Economic Empowerment of People. Advances in Social Science, Education and Humanities Research (ASSEHR), 98(Icpsuas 2017), 258–262. https://doi.org/10.2991/icpsuas-17.2018.54
  105. Yani, A. (2009). Panduan Memakmurkan Masjid (B. Permadi (ed.); 1st ed.). Gema Insani Press.
  106. Zain, N. R., Nur Fauziah, N., Zakariyah, H., & Mohd. Noor, A. (2021). Financing Social Enterprises Through Cash Waqf. In S. Kassim, A. H. A. Othman, & R. Haron (Eds.), Handbook of Research on Islamic Social Finance and Economic Recovery After a Global Health Crisis (pp. 214–227). IGI Global. https://doi.org/10.4018/978-1-7998-6811-8.ch014
  107. Zulfa, M. (2015). Transformasi Dan Pemberdayaan Umat Berbasis Masjid: Studi Pada Masjid Nurussa’adah Salatiga. INFERENSI,: Jurnal Penelitian Sosial Keagamaan, 9(1), 257–278. https://doi.org/https://doi.org/10.18326/infsl3.v9i1.257-278