The management of mosque funds: A case study among selected mosques in Terengganu under supervision of Jabatan Hal Ehwal Agama Terengganu (JHEAT)

Abstract

The aim of this research to be conducted is to find out about the financial management of mosque funds among selected mosques in Terengganu under the supervision of Jabatan Hal Ehwal Agama Terengganu (JHEAT). The objectives of this study are to identify the main sources of mosque financial income, to analyse the financial management methods and systems implemented by JHEAT, and to validates the key issues and challenges in managing mosque funds and mosque financial income. This study adopts a qualitative research approach using semi-structured interviews with respondents from the Finance Unit of JHEAT, supported by document analysis. The data were analysed thematically to provide an in-depth understanding of mosque fund management practices. The findings indicate that mosques funds under JHEAT mainly rely on congregational donations, government allocations, and waqf-based funds. Although JHEAT has established guidelines and monitoring mechanisms to ensure accountability and transparency, several challenges remain, including limited financial resources, reliance on manual accounting systems, and varying levels of financial management capacity among mosque committees. What can be said for the conclusion is, while current practices provide basic financial control, further improvements are needed to enhance transparency, accountability, efficiency, and sustainability in mosque fund management. This study contributes to the literature on financial management in religious institutions and provides practical insights for mosque administrators and relevant authorities.