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

DOI

10.2991/978-94-6463-956-8_8How to use a DOI?

Keywords

Accountability; Ethnomethodology; Mosque financial management; Al-Amin

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Firdawati Thaha
AU  - Nina Yusnita Yamin
AU  - Muhammad Ansar
AU  - Muliati Muliati
AU  - Rahayu Indriasari
AU  - Ilham Pakawaru
PY  - 2025
DA  - 2025/12/26
TI  - Al-Amin Based Accountability: An Ethnomethodological Study of Mosque Financial Management in Palu City
BT  - Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)
PB  - Atlantis Press
SP  - 90
EP  - 101
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-956-8_8
DO  - 10.2991/978-94-6463-956-8_8
ID  - Thaha2025
ER  -