Conceptual paper on the relationship between mosque performance, financial management, and governance in Daerah Istimewa Yogyakarta, Indonesia

Abstract

The purpose of this study is to investigate the conceptual research related to mosque governance, this paper serves as a conceptual framework for further research. Examining mosque governance is a pressing matter in order to impact mosque performance and promote the use of mosque financial management techniques. The conceptual framework is a comprehensive summary of mosque governance. The application program ‘Publish or Perish’, mapping was done in order to compile the best research map of mosque governance. Based on these criteria, this investigation discovered 63 publications about Good Mosque Governance, with the first one appearing in 2001 and the last one appearing in 2023. Then, with the use of VOS Viewer software, bibliometric techniques were used to assess these publications. These results provide insights on how financial management and mosque performance relate to one another in the context of Indonesian mosques. In implementing mosque governance, there must be good management because the main goal is not to generate profit. Mosques must implement good financial management patterns in order to maximize their performance. This study result suggest holds significance for policymakers who create programs and support systems aimed at promoting enhanced performance in mosques.The phrase ‘governance of mosques as non-profit organizations’ appears to be the most recent one used to describe how the government and religious organizations interact. Conventional church-state structures and arrangements are examined in earlier studies. This review examines into the most current changes in Indonesian mosque governance.

Keywords

• Conceptual paper
• good Mosque governance
• performance
• Mosque management
• financial management practices
• Finance