IDARAH GOVERNANCE AND ADMINISTRATOR ROLES IN ACHIEVING MOSQUE FINANCIAL INDEPENDENCE
DOI:
https://doi.org/10.24260/2263ms51Keywords:
idarah governance, financial independence, mosque, administrator role, Islamic social finance, stakeholder theoryAbstract
Purpose: This study analyses how idarah (institutional management) governance and the roles of mosque administrators contribute to mosque financial independence, using Stakeholder Theory as its explanatory lens. Design/methodology/approach: A systematic literature review adapted from PRISMA 2020 was conducted on Scopus and Web of Science for 2021–2026. Eligible peer-reviewed articles on nonprofit governance, faith-based organisations, mosque management and Islamic social finance were coded in a literature matrix and synthesised through content analysis and thematic synthesis, followed by a narrative–critical integration. Findings: Financial independence emerges as a multidimensional outcome of five interlocking institutional mechanisms: clear idarah planning and organising; administrator capacity and integrity; transparency and accountability in financial reporting; diversification and optimisation of socio-religious resources; and stakeholder trust, which functions as the mediating link between governance and resource mobilisation. These mechanisms form a mutually reinforcing loop, and their effectiveness depends on whether governance demands are proportionate to organisational capacity. Research limitations/implications: The framework is conceptual, rests on secondary evidence that is concentrated in secular nonprofit settings and two databases, and requires empirical testing across urban and rural, large and small mosques. Practical implications: Administrators can adopt a tiered, proportionate approach to planning, internal control and reporting; mosque-supporting bodies can provide simple templates and training; regulators can avoid uniform reporting burdens. Originality/value: The study integrates the nonprofit governance and Islamic social finance literatures, extends Stakeholder Theory to community-based religious organisations by showing how amanah norms operate as social accountability, and positions administrators as the central actors who convert idarah principles into financial sustainability.
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Copyright (c) 2026 Fitrah Hasibuan, Cecep Castrawijaya, Khaeron Sirin, Muammar Aditya, Muhammad Abdullah Umar Hasibuan
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