Formal vs Informal Systems of Fund Management in House of Worship: Comparative Study between Mosque and Church in Indonesia

摘要

This study chronicles the result of a comparative study on formal and informal fund management system in a Mosque and a Church located in West Java, Indonesia. Researchers used field study to explore in obtaining detail information on fund management system from the research subjects. Research methodology used is case study research using qualitative data approach which combines data derived from semi-structured interview, personal observation, and analysis of documented data. This study found similarities in fund management system in both house of worship, which is centralised at the Head of the Mosque and the Head Priest. Church has formal rules which are centralised at the Head Priest as the policy maker as well as the authority who decides on fund usage in the Church. Mosque also has formal rules on fund management where Mosque officials have the authority to dispense fund. However, in reality Mosque officials ask for the opinion of the Head of Mosque in an informal meeting before making any decision. This study also found similarities in relation to congregation's involvement in fund management system in both Mosque and Church. Although members of the congregations are the main fund providers to both house of worship, there is less involvement from members of the congregations in fund management. This case study argues that a source of the authority and power possessed by the leaders of the house of worships stem from the acceptance of some national cultures and the teachings of the Holy Scripture. Some national cultures and Holy Scriptures are dominant factors in fund management in both house of worship being studied. These findings have implications in understanding fund management system in house of worship in developing countries, especially Indonesia.