An Islamic Ethnomethodology Approach to Examine Mosque Accounting Practices

This study utilizes an Islamic paradigm with ethnomethodology approach to investigate mosque accounting practices. The uses both primary data, obtained through interviews and observations, secondary which consists of documentation financial information records in books on boards. data is analyzed five stages: charity, knowledge, faith, revelation information, good deeds, collected interviews, observation, documentation. results show that practices are based three main values: sincerity, responsibility, trustworthiness. First, capital cost practiced reflected the voluntary donations funds by donors for prosperity masjid, optimal work administrators who do not receive a salary. Second, simple recording method used, requiring sense detailed album booklets bulletin Third, accountability incoming outgoing conditional maintaining congregation's trust, expressions informants stated responsibility their effort maintain donors' trust. implication this research present concept values faith fear God. It concludes only about material (money) but also creator. Further can using other social theoretical approaches, such as phenomenology.