Ghrina Zikran, M. Shabri Abd. Majid, Suriani Suriani, Muhammad Haris Riyaldi, Sartiah Sartiah, Eddy Gunawan
The aim of this research was to explore how the introduction of asset management, debt management, and effective mosque governance impacted the performance of mosques in Banda Aceh City throughout 2021. Additionally, the study aimed to analyze how religiosity influenced mosque performance in the same city. Data was gathered via a questionnaire distributed to all 104 mosques in Banda Aceh City and analyzed using Moderated Regression Analysis (MRA). The findings indicated that implementing asset management, debt management, and good mosque governance had a notable and positive impact on mosque performance. The level of religiosity also played a moderating role in the influence of asset management and good mosque governance on mosque performance. To enhance mosque performance, it is recommended that these results be utilized as a guide to enhance adherence to asset management and good mosque governance principles, as well as religiosity, to ensure effective and high-quality implementation. The study is anticipated to offer valuable insights for the Ministry of Religious Affairs in Banda Aceh, aiding them in enhancing mosque performance holistically and consequently contributing to the well-being of the mosques in the future. © 2023 IEEE.
Universitas Syiah Kuala (USK), Department of Economics, Banda Aceh, Indonesia; Universitas Syiah Kuala (USK), Development Economics Department, Banda Aceh, Indonesia
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