Volume 20 No. 2, August 2021
ARTICLE INFO
Article History:
Received: 1 August 2021
Accepted: 25 August 2021
Available online: 31 August 2021
MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 20 NO 2, AUGUST 2021
https://doi.org/10.24191/MAR.V20i02-08
https://doi.org/10.24191/MAR.V20i02-08
Governance of Resources, Processes, Outputs and Performance Measurement of Mosques based on Maqasid Al-Syariah
Muhd Fauzi Abd Rahman1, Mursal Salam2, Sharifah Norzehan Syed Yusuf 3*, Nor’azam Mastuki4, Norziana Lokman5, Nathrah Yaacob1, Siti Mariam Melissa Abdullah1
1INTI International College Subang, Malaysia
2Redesign Primanusa Consulting, Jogjakarta, Indonesia
3Accounting Research Institute, Universiti Teknologi MARA, Malaysia
4Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
5Faculty of Administrative Science and Policy Studies, Universiti Teknologi MARA, Malaysia
ABSTRACT
2Redesign Primanusa Consulting, Jogjakarta, Indonesia
3Accounting Research Institute, Universiti Teknologi MARA, Malaysia
4Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
5Faculty of Administrative Science and Policy Studies, Universiti Teknologi MARA, Malaysia
ABSTRACT
Based on Maqasid Al-Syariah the purpose of this study was to examine the relationship between the four traditional performance measurement variables: resources, processes, outputs, and outcomes to establish a viable performance measurement framework for mosques. The second was to include governance as the fifth variable as part of the performance measurement framework. This study employed a quantitative research method using self-administered questionnaires as the primary form of data collection. A total of 800 questionnaires were distributed, and only 224 questionnaires were received. From that, 210 questionnaires were analysed using Structural Equation Modeling (SEM). Three main findings were obtained. First, the finding found that processes played a significant role in mediating the influence of resources on outputs. Second, the Maqasid Syariah Index had a significant negative association with outputs which indicated that as outputs increase, the objectives of the mosques generally diminish. Therefore, mosques are not able to meet their goals with increased outputs. Third, governance directly affects the resources and outputs of mosques. The governance mechanisms through the application of accountability, disclosure and transparency dimensions directly affected mosque resources. The results of this study provide value to stakeholders of mosques specifically those who are direct recipients of the mosque operations and activities, such as the religious authorities and society.
KEYWORDS: Governance, Maqasid Syariah Index, Outputs, Performance Measurement, Processes, Resources.
*Corresponding author: Associate Prof. Dr. Sharifah Norzehan Syed Yusuf, This email address is being protected from spambots. You need JavaScript enabled to view it., +60192769902, Accounting Research Institute, Level 12 Menara SAAS, Universiti Teknologi MARA, Shah Alam 40450, Malaysia.