MOSQUE FINANCIAL MANAGEMENT MODEL: OPPORTUNITIES & OBSTACLES (CASE STUDY OF MUHAMMADIYAH MOSQUE)

This study aims to explore the financial management practices of the Muhammadiyah Mosque in Gowa Regency, South Sulawesi, Indonesia, as well as identify the challenges and opportunities that exist in mosque financial management. The qualitative research involved 35 mosques, with the mosque treasurer as the main informant. Initial findings show that the financial management of the Muhammadiyah Mosque in Gowa, South Sulawesi, Indonesia, still uses simple recording methods. The Muhammadiyah Mosque in Gowa, South Sulawesi, Indonesia, has prepared financial reports, but they only cover cash inflows, cash outflows, and ending balances. The announcement of financial conditions is made before Friday prayers. SWOT analysis shows that one of the main obstacles is limited financial resources, while the opportunity is increasing congregational participation through awareness of the importance of financial support for mosques. This mosque must also anticipate threats such as changes in socio-economic conditions, which could affect the amount of donations received. By taking advantage of this opportunity and overcoming existing obstacles, the Muhammadiyah Mosque in Gowa Regency can improve its financial management, ensure operational continuity, and continue to provide benefits to its congregation and surrounding communities.