PENERIMAAN PENGGUNAAN APLIKASI E-MIMAS DI KALANGAN PENTADBIR KEWANGAN MASJID: KAJIAN PENEROKAAN
(USER ACCEPTANCE OF E-MIMAS APPLICATION AMONG MOSQUE FINANCIAL ADMINSTRATORS: AN EXPLORATORY STUDY)
DOI:
https://doi.org/10.53840/almimbar.v0iNo.1.39Keywords:
Financial reporting, mosque, E-MIMAS, NPO, shariah compliantAbstract
The financial management and reporting is essential for organizations and institutions including mosque which is entrusted to manage funds that they receive from the public. As an Islamic institution whose operation is not profit-oriented, an appropriate financial reporting approach for mosque is inevitable. An online repoting system (E-MIMAS) has been developed by a group of researchers from Universiti Sains Islam Malaysia (USIM) to assist mosque to prepare financial report that is inline with its not-for-profit organizational objective. E-MIMAS system complies with shariah requirement in reporting the restricted fund and unrestricted fund separately. This exploratory study aims to identify the level of acceptance in using E-MIMAS among the mosque administrators. In this study, two mosques and one surau have been given access to the system for at least two months. After the period interview sessions were conducted with the administrators to get their feedback on the use of E-MIMAS. The ease of online access through any devices, ease of use, and the segregation of restricted and unrestricted funds in the reporting, are the factors that contribute to their interest to continue using the system. The feedbacks also help the researchers to improve the system to ensure the use of E-MIMAS by other mosques in Malaysia would result in more efficient and effective financial reporting for the institution.
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