Aplikasi teknologi sistem perakaunan untuk penjanaan ekonomi masjid (Applying accounting system technology for the economic advancement of mosques)

Abstract

Peranan masjid kepada umat Islam amat luas ruang lingkupnya kerana ia adalah institusi yang boleh menyatukan seluruh umat Islam. Pengembangan ekonomi masjid merupakan antara langkah yang boleh dilakukan oleh institusi masjid untuk tujuan pengimarahan. Melalui pengenalan sistem elektronik perakaunan masjid (EMAS) yang telah dilaksanakan oleh institusi masjid di Negeri Perak, mendapati jumlah dana masjid yang terkumpul dalam bentuk simpanan tunai beserta tanah wakaf yang tidak diusahakan adalah banyak. Oleh yang sedemikian, institusi masjid seharusnya menjana ekonominya bagi memastikan kelangsungan aktiviti masjid dapat diteruskan dan seterusnya memacu pembangunan ekonomi ummah melalui penglibatan dalam kegiatan-kegiatan ekonomi yang produktif.

Katakunci: institusi masjid, pelaburan, sistem elektronik perakaunan masjid (EMAS), teknologi perakaunan, ummah, waqf

For Muslims the role of mosques goes beyond religious rituals to such other objectives as enhancing the ummah unity and economy. Expanding the mosque economy and prosperity is thus a welcomed undertaking. This study focussed on the management of the economy of the Malaysian state of Perak’s mosques. It was found that by applying an electronic mosque accounting system (EMAS) to the mosque administrations the mosques actually had in their possession and disposal substantial sources of funds in the forms of cash deposits and waqf land ownership – assets which had been hitherto under-utilised. As such, the mosques should be able to generate substantial income not just for the continuity of their fundamental religious activities but also to help stimulate the economic development of the community (ummah) via productive economic activities.

Keywords: accounting technology, Electronic Mosque Accounting System (EMAS), investment, mosque institution, ummah, waqf