MOSQUE FINANCIAL MANAGEMENT TO INCREASING UMMAH EMPOWERMENT IN MUHAMMADIYAH MOSQUES DISTRICT JENEPONTO AND TAKALAR REGENCY SOUTH SULAWESI, INDONESIA

Mosques, as a type of non-profit organization that manages money from the community, are required to have systematic, transparent, and accountable money management. This research aims to determine how mosque financial management can enhance community empowerment in the Muhammadiyah mosque, Jeneponto district, and Takalar district. The research conducted a qualitative study involving five mosques, with informants including the chairman, secretary, treasurer, and three mosque congregations. The research results indicate that the financial managers of Muhammadiyah Mosques in Jeneponto Regency and Takalar Indonesia Regency lack the necessary accounting skills to prepare books and financial reports for their mosques. The management of the Muhammadiyah Mosque still prepares very simple financial reports, focusing solely on income and expenditure. Mosques still do not have a special program that addresses the economic empowerment of the congregation. However, if professional resources assist them, mosques have great potential to empower the people's economy.