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Abstract

The present work delves into the financial management practice and accounting  of sadaqah a association.  It relied on an Islamic ethnomethodological approach. The research informants are the administrators and members of the association. The study found that the financial planning, collection, distribution and financial reporting of sadaqah was carried out simultaneously at night every 15th of the month of AD in different locations with a balance policy of less than two hundred and fifty thousand rupiah. Sadaqah collection is carried out in a closed booth and its distribution involves a minimum of two witnesses. study offers the need for the concept of social organizational financial accountability based on Islamic values. The research results also provide input for social organizations in the transparency of financial reporting.


 

Keywords

Financial Management Sadaqah Islamic Ethnomethodology

Article Details

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

Author Biographies

Nilawaty Yusuf, Universitas Negeri Gorontalo

 

 

Ayu Rakhma Wuryandini, Universitas Negeri Gorontalo

 

 

Tri Handayani Amaliah, Universitas Negeri Gorontalo

 

 

How to Cite
Niswatin, Nilawaty Yusuf, Ayu Rakhma Wuryandini, & Amaliah, T. H. (2023). Sadaqah Financial Management and Accounting Practices in a Community. Atestasi : Jurnal Ilmiah Akuntansi, 6(1), 67–82. https://doi.org/10.57178/atestasi.v6i1.593
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