This study aims to describe the financial management practice in Yogyakarta City, Special Region of Yogyakarta. The data in this study were gathered by using questionnaires and analyzed by a simple qualitative descriptive approach. The study was conducted in 180 mosques by using area sampling because Yogyakarta City divided into 14 districts. Three main issues are focused: budget planning, fund management, and internal control. The result shows only 37,8% mosques have budget planning. The source of fund is dominated by Friday prayer infaq, while physical maintenance is the most expenditure. More than 90% of the mosques have a simple bookkeeping and financial report, although most of the mosques have not evaluated the budget regularly. This study reveals the average of the surplus balance is Rp 45,8 million idle and saved most in the conventional bank. It could be estimated the total amount of the mosque surplus balance in Yogyakarta City approximately Rp 22 billion. The study also found that 27 of 180 mosques have an economic empowerment program for the congregation.

A large number of Muslim population in Indonesia is also suitable for a large number of mosques. Mosque in the history of Islamic civilization is a means to perform da’wah and development of economic resources of Muslims. Using descriptive qualitative methods, this study aims to examine how the economic role of the mosque can be improved through community empowerment program in Yogyakarta City, Indonesia. From the result, it may be concluded that mosque has a strategic position to empower congregation. For enhancing the economic role through empowerment, there are at least six steps. Firstly, planning process including agreement among the administrator, looking for fund source, and also looking for the partner. Secondly, socialization to the congregation, opened, closed, or limited. Thirdly, selecting the beneficiaries. Fourthly, the empowering process including lending a soft loan, establish cooperative, or marketing intervention. Fifthly, mentoring both economic and spiritual progress of the beneficiaries. The last process is evaluating the program periodically. The success indicators of this program are the performance of returning loans and the improving intensity of the congregation prayer.

Mosque management tends to be traditional and still relies on donations from congregations to finance mosque activities. So far, studies related to the transformation of mosque management tend to discuss information system management and mosque finances. This paper aims to complete the shortcomings of the existing studies by offering the transformation of mosque management through the concept of Islamic Social Enterprise. This study uses a literature study approach from various journal articles, books, and online news related to mosque management, Islamic Social Enterprise, and mosque business units. This study is a conceptual text to formulate the transformation of mosque management toward the concept of Islamic Social Enterprise. The findings of this study indicate three main points. First, there is an urgency to transform the mosque. Second, the relevance of Islamic Social Enterprise characteristics with mosques in the form of mosque business units. Third, from the examples of several mosques, it is found that there are indications that the mosque business unit has a contribution to the mosque's income and the economic welfare of the community. This paper contributes to strengthening efforts to improve the performance and usefulness of mosques as non-profit organizations.

Internal branding merupakan faktor penting yang harus dimiliki oleh perguruan tinggi. Terutama bagi fakultas ilmu agama islam dalam memberikan informasi dan inspirasi kepada mahasiswa mengenai identitas fakultas, hal itu dapat menunjukkan eksistensi ke publik sebagai salah satu fakultas tertua di universitas islam indonesia yang membawa visi misi islamiyah sebagai Insan Ulil Albab. Adapun tujuan dari penelitian ini adalah mengidentifikasi pandangan mahasiswa terhadap internal branding yang telah dibangun oleh fakultas ilmu agama islam selama ini. Melalui identifikasi internal branding akan mempengaruhi integritas dan kepuasan mahasiswa terhadap fakultas khususnya dan universitas pada umumnya, yang berimplikasi terhadap brand performance fakultas kedepannya. Penelitian ini menggunakan penelitian kualitatif deskriptif dengan pendekatan studi kasus menggunakan teknik pengumpulan data melalui kuesioner dan wawancara. subjek yang diamati pada penelitian ini adalah mahasiswa yang memiliki otoritas lingkungan di fakultas ilmu agama islam, dengan jumlah sampel sebanyak 60 responden dari seluruh program studi yang ada di fakultas. Adapun hasil penelitian menunjukkan bahwa pandangan mahasiswa berdampak positif terhadap internal branding yang dilakukan oleh FIAI UII berkaitan dengan nilai-nilai khas dan hubungan yang dibangun FIAI UII kepada mahasiswa

<p><em>In the Malay world, mosque-based economic empowerment has grown in popularity, with Indonesia and Malaysia dominating the presentation of documents on the mosque economy. The purpose of this study was to conduct a literature review on the economic empowerment of mosques in the Malay world and its relationship to civilization. On the basis of keywords pertinent to the economic empowerment of mosques in the Malay world, scholarly articles indexed by Scopus and Google Scholar were reviewed. Using techniques of content analysis, 44 relevant articles were gathered and analyzed. The results indicated that mosque-based economic empowerment programs have increased in Indonesia, Malaysia, and Singapore, but not in Southern Thailand, Brunei Darussalam, or the Philippines, where mosques continue to be centers of religious activity. Mosque-based economic empowerment is consistent with Ibn Khaldun's Asabiyah concept, in which the mosque serves as a social organization for Muslims in Malay countries. In some countries, mosque-based economic empowerment has reached a spiritual and rational stage, according to Malik Bennabi. This study can be used as a resource by administrators of mosques and Islamic organizations in the Malay world region to promote economic empowerment to strengthen social cohesion and the Asabiyah of the Malay Muslim community.</em></p>