Governance of resources, processes, outputs and performance measurement of mosques based on Maqasid Al-Syariah / Muhd Fauzi Abd Rahman …[et al.]

Based on Maqasid Al-Syariah the purpose of this study was to examine the relationship between the four traditional performance measurement variables: resources, processes, outputs, and outcomes to establish a viable performance measurement framework for mosques. The second was to include governance...

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Main Authors: Abd Rahman, Muhd Fauzi, Salam, Mursal, Syed Yusuf, Sharifah Norzehan, Mastuki, Nor'azam, Lokman, Norziana, Yaacob, Nathrah, Abdullah, Siti Mariam Melissa
Format: Article
Language:English
Published: Universiti Teknologi MARA 2021
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/2857/1/2857.pdf
https://ir.uitm.edu.my/id/eprint/2857/
https://mar.uitm.edu.my/
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spelling my.uitm.ir.28572022-06-15T04:13:05Z https://ir.uitm.edu.my/id/eprint/2857/ Governance of resources, processes, outputs and performance measurement of mosques based on Maqasid Al-Syariah / Muhd Fauzi Abd Rahman …[et al.] Abd Rahman, Muhd Fauzi Salam, Mursal Syed Yusuf, Sharifah Norzehan Mastuki, Nor'azam Lokman, Norziana Yaacob, Nathrah Abdullah, Siti Mariam Melissa Organization Local government Based on Maqasid Al-Syariah the purpose of this study was to examine the relationship between the four traditional performance measurement variables: resources, processes, outputs, and outcomes to establish a viable performance measurement framework for mosques. The second was to include governance as the fifth variable as part of the performance measurement framework. This study employed a quantitative research method using self-administered questionnaires as the primary form of data collection. A total of 800 questionnaires were distributed, and only 224 questionnaires were received. From that, 210 questionnaires were analysed using Structural Equation Modeling (SEM). Three main findings were obtained. First, the finding found that processes played a significant role in mediating the influence of resources on outputs. Second, the Maqasid Syariah Index had a significant negative association with outputs which indicated that as outputs increase, the objectives of the mosques generally diminish. Therefore, mosques are not able to meet their goals with increased outputs. Third, governance directly affects the resources and outputs of mosques. The governance mechanisms through the application of accountability, disclosure and transparency dimensions directly affected mosque resources. The results of this study provide value to stakeholders of mosques specifically those who are direct recipients of the mosque operations and activities, such as the religious authorities and society. Universiti Teknologi MARA 2021-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/2857/1/2857.pdf Governance of resources, processes, outputs and performance measurement of mosques based on Maqasid Al-Syariah / Muhd Fauzi Abd Rahman …[et al.]. (2021) Management & Accounting Review (MAR), 20 (2): 8. pp. 179-208. ISSN 2550-1895 https://mar.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Organization
Local government
spellingShingle Organization
Local government
Abd Rahman, Muhd Fauzi
Salam, Mursal
Syed Yusuf, Sharifah Norzehan
Mastuki, Nor'azam
Lokman, Norziana
Yaacob, Nathrah
Abdullah, Siti Mariam Melissa
Governance of resources, processes, outputs and performance measurement of mosques based on Maqasid Al-Syariah / Muhd Fauzi Abd Rahman …[et al.]
description Based on Maqasid Al-Syariah the purpose of this study was to examine the relationship between the four traditional performance measurement variables: resources, processes, outputs, and outcomes to establish a viable performance measurement framework for mosques. The second was to include governance as the fifth variable as part of the performance measurement framework. This study employed a quantitative research method using self-administered questionnaires as the primary form of data collection. A total of 800 questionnaires were distributed, and only 224 questionnaires were received. From that, 210 questionnaires were analysed using Structural Equation Modeling (SEM). Three main findings were obtained. First, the finding found that processes played a significant role in mediating the influence of resources on outputs. Second, the Maqasid Syariah Index had a significant negative association with outputs which indicated that as outputs increase, the objectives of the mosques generally diminish. Therefore, mosques are not able to meet their goals with increased outputs. Third, governance directly affects the resources and outputs of mosques. The governance mechanisms through the application of accountability, disclosure and transparency dimensions directly affected mosque resources. The results of this study provide value to stakeholders of mosques specifically those who are direct recipients of the mosque operations and activities, such as the religious authorities and society.
format Article
author Abd Rahman, Muhd Fauzi
Salam, Mursal
Syed Yusuf, Sharifah Norzehan
Mastuki, Nor'azam
Lokman, Norziana
Yaacob, Nathrah
Abdullah, Siti Mariam Melissa
author_facet Abd Rahman, Muhd Fauzi
Salam, Mursal
Syed Yusuf, Sharifah Norzehan
Mastuki, Nor'azam
Lokman, Norziana
Yaacob, Nathrah
Abdullah, Siti Mariam Melissa
author_sort Abd Rahman, Muhd Fauzi
title Governance of resources, processes, outputs and performance measurement of mosques based on Maqasid Al-Syariah / Muhd Fauzi Abd Rahman …[et al.]
title_short Governance of resources, processes, outputs and performance measurement of mosques based on Maqasid Al-Syariah / Muhd Fauzi Abd Rahman …[et al.]
title_full Governance of resources, processes, outputs and performance measurement of mosques based on Maqasid Al-Syariah / Muhd Fauzi Abd Rahman …[et al.]
title_fullStr Governance of resources, processes, outputs and performance measurement of mosques based on Maqasid Al-Syariah / Muhd Fauzi Abd Rahman …[et al.]
title_full_unstemmed Governance of resources, processes, outputs and performance measurement of mosques based on Maqasid Al-Syariah / Muhd Fauzi Abd Rahman …[et al.]
title_sort governance of resources, processes, outputs and performance measurement of mosques based on maqasid al-syariah / muhd fauzi abd rahman …[et al.]
publisher Universiti Teknologi MARA
publishDate 2021
url https://ir.uitm.edu.my/id/eprint/2857/1/2857.pdf
https://ir.uitm.edu.my/id/eprint/2857/
https://mar.uitm.edu.my/
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