ANALISIS PENGELOLAAN DANA INFAQ DAN SEDEKAH DALAM PEMBANGUNAN MESJID NURUL ILAHI DI DESA JALING KEC. AWANGPONE KAB. BONE

Abstrak

This study aims to study the infaq and alms management model at the Nurul Ilahi Mosque in Jaling village and how the funds are used for the construction of the mosque. This research uses a qualitative approach. The data collection method uses observation and interviews. The data of this research is related to the mosque's financial statements, the amount of infaq and alms funds, sources of income, and how the mosque manages and utilizes these funds. The data was obtained directly from the object through interviews with the fund manager of the Nurul Ilahi Mosque in Jaling village. This study shows that the management of infaq and alms funds is carried out through several stages: collection, management, distribution, fund recording, and performance evaluation. At the Nurul Ilah's mosque, the financial management is still very simple and has not implemented PSAK 45. Infaq and alms funds are used for the construction of mosques and for the implementation of each mosque program. Based on the results of the research, the management of infak and alms funds in the construction of mosques is carried out well because of Careful Planning, Community Participation, Permits and Regulations, Selection of the Right Contractor, Efficient Project Management, Good Communication, Supervision and Evaluation, Financial, Environmental and Infrastructure Aspects. With good fund management, the Nurul Ilahi mosque can be completed quickly and can be a place to worship.