• Intan Salwani Mohamed Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Malaysia.
  • Nabilah Mustafa Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Malaysia.
  • Sharifah Norzehan Syed Yusuf Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Malaysia.
  • Nabilah Rozzani Teach for Malaysia, Kuala Lumpur, Malaysia.


Background and Purpose: Mosques, like every other religious organisation, have financial, human, and physical resources. As a prominent symbol of Islam, it also serves the community as a service provider, not only to their congregations but also to the public. The purpose of this article is to examine and analyse the challenges surrounding mosque financial governance. In Malaysia, the mosque's function and potential have not been fully realised and utilised to continuously impact on society. Even though Malaysia has been a Muslim country since the 15th century, mosques still have concerns. Fund management, regulatory compliance, and facility management are noted issues. Because State Religious Councils are the sole trustees of mosques, it is proposed that mosque governance practices in Malaysia vary and differ according to the laws provided by each state. It was discovered that previous research has mostly focused on fund management because of its potential to raise funds through financial contributions.


Methodology: This paper looks at concerns surrounding mosques' existing financial governance practices in Malaysia. The paper aims to raise awareness among mosque committees and the public about the necessity of good financial governance practises in religious institutions, particularly mosques.


Contributions: As this is a conceptual paper, findings are expected to lead to a comprehensive study on issues and their relationships that will enable us to identify necessary measures to enhance the Malaysian mosque institution.


Keywords: Mosque, financial governance, fund management, regulatory compliance, facilities management.


Cite as: Mohamed, I. S., Mustafa, N., Syed Yusuf, S. N., & Rozzani, N. (2023). Issues in financial governance practices among Malaysia's mosques. Journal of Nusantara Studies, 8(TI), 134-146.


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How to Cite
Mohamed, I. S., Mustafa, N., Syed Yusuf, S. N., & Rozzani, N. (2023). ISSUES IN FINANCIAL GOVERNANCE PRACTICES IN MALAYSIA’S MOSQUES. Journal of Nusantara Studies (JONUS), 8(3), 134-146.