Improving Financial Transparency In Nonprofit Organizations: A Digital-Based Financial Management Model For Mosques

Abstract

This study explores a digital-based financial management model to strengthen transparency and accountability in non-profit organizations, particularly mosques. As central community institutions, mosques are expected to manage financial resources obtained from the community in a transparent and accountable manner. However, many mosques still rely on manual systems that lack structured documentation. The implementation of digital solutions supported by ISAK 335 accounting standards can significantly improve financial management in these organizations. This study was conducted at the An-Nashir Mosque in Yogyakarta, involving four main stages: initial needs assessment, training based on ISAK 335 standards, development of Excel-based financial templates, and ongoing guidance for mosque administrators. Using a descriptive qualitative approach, this study found improvements in financial record-keeping, classification of net assets, and the preparation of standard financial reports, including the Balance Sheet, Activity Report, and Cash Flow Statement. The use of digital tools enables more efficient, accurate, and timely reporting, in line with accountability principles. Additionally, this initiative has increased the trust of congregants and donors, demonstrating that digital transformation in mosque financial management can play a crucial role in maintaining public trust. This model offers a replicable framework for similar religious nonprofit organizations across Indonesia.