Trustworthy Transparency: The Key to Orphan Compensation Accountability

Authors

  • Lea Emilia Farida Politeknik Negeri Banjarmasin Author
  • Susilawati Politeknik Negeri Banjarmasin Author

DOI:

https://doi.org/10.34199/ijracs.2025.04.01

Keywords:

Accountability , Sustainability, Bookkeeping, Orphan Compensation

Abstract

The accountability and transparency of financial management at the Al Amin Taklim Assembly in South Jakarta are aimed to be disclosed by this study. The daily financial management activities of funds from its congregation are analyzed in depth using the ethnomethodology method. The unique chemistry between the congregation and the manager is highlighted as an interesting point for investigation, which is what differentiates it from mosque congregations in general. Accountability is carried out simply by bookkeeping, which is conducted by three different people. A form of accountability that is spiritual, vertical, and horizontal is applied. Meanwhile, transparency is demonstrated through direct announcements of expenditures to the congregation and/or by proof of images of goods or activity processes being sent in the MT Al Amin WAG. Strong evidence of the results of transparency is found in the fund management outcomes, which consistently meet or exceed expectations.

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Published

2025-11-06