2023
DOI: 10.34202/imanensi.8.2.2023.45-62
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Sistem Pengendalian Internal Masjid Berbasis Nilai Amanah, Muraqabah, Dan Ukhuwah

Adryan Risady,
Abdul Gafur

Abstract: This research aims to formulate the concept of a mosque's internal control system based on Islamic values. The analytical tool used is transcendental phenomenology, which has developed into Islamic phenomenology. Four Mulawarman University Al-Fatihah mosque administrators were selected as informants. The results showed that the Al-Fatihah Mosque has a strong interactional relationship pattern, like brothers, among its worshipers. The concept of Islamic values of amanah, muraqabah, and ukhuwah is the basis for … Show more

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