and research report articles. This study uses the
Qur'an and hadith as the main source and some
external literature such as books and previous
research journals.
4 RESULT AND DISCUSSION
At the time of the Prophet Muhammad Islam
developed in Madinah, which is the center of the
form of Moslem activities such as discussion,
delivery of revelation and a place to study aqidah.
Let’s it be a place used elsewhere.
In the economic field, mosques in the early
development of Islam are used as "Baitul Maal"
which distributes the wealth of zakat, alms, and
spoils of war to the poor and the interests of Islam.
The weak group at that time was greatly helped by
the baitul mal. The prosperous mosque of Rasulullah
SAW is very diverse in function and role.
Sochimin (97-98: 2015) states that in carrying
out the function of the mosque as an educational,
social and economic center, it cannot be denied that
the factor of financial management is very important
in the effort to prosper the mosque.
In the financial management of the mosque must
be recorded cash inflows and outflows must be
reported periodically, including procedures for
income and expenditure must be arranged and
implemented properly, pay attention to the financial
management of mosques such as budgeting,
payment services, financial statements, funds and
banks. Recording is also done during the distribution
of funds so that the report can be detailed clearly
used for what and to whom the distribution of funds,
whether the distribution of funds made used for
consumptive or productive activities.
In this study, one of realization of mosque fund
management that has implemented the function of
economic empowerment and doing revitalization for
the welfare of society in Indonesia is Al-
Musabbihin mosque in Medan. Al-Musabbihin
mosque has a library room, opened schools such as
kindergarten, elementary school and junior high
school. Outside the formal education al-Musabbihin
mosque provides a study of interpretation for the
community. in the field of economic and social, al-
Musabbihin mosque opened aqua gallon and LPG
business opened for the needs of the community and
can help the mosque finances. Economic factors are
the most important part in prospering the mosque
(Jannah, 99: 2016). The social activities of the
Mosque of Al-Musabbihin not only collect Zakat,
Infaq, and Shadaqah from community and distribute
it to the rightful to receive it, but open the door of
the secretariat office for all people who want to
know questions about the mosque. The success of al-
Musabbihin mosque is one of the evidence of the
implementation and structuring of a good
management system, where in the management there
are auditors that make the mosque's budget
transparent so that public confidence in Masjid al-
Musabbihin can be maintained.
Another realization of a mosque fund
management that has implemented the function
economic empowerment for the welfare of the
community is the mosque of Jogokariyan Mosque in
Yogyakarta. With its programs, Jogokariyan Mosque
won the first winner of the Great Mosque Pilot
Special Region Yogyakarta (DIY) in 2016 held by
the Ministry of Religious DIY. Jogokaiyan Mosque
optimize fund from community for others which
each year use fund as much as possible until no one
is restrained in account of mosque. This is evidenced
by the accountable and accountable financial
statements of the mosque (Jogokariyan Mosque,
2016). In addition to fund optimization, the
Jogokariyan mosque also has its own Baitul Maal,
which is able to reduce the gap and improve the
welfare of the community in the Jogokariyan
mosque.
In addition to economic side, Jogokariyan
mosque also participate in social field by conducting
dawn movement, held activity of Ramadhan
afternoon market aimed at society as medium of
entrepreneurship and spur the society independence.
Mosque Jogokariyan also has a hotel on the third
floor of the mosque building and also the Hall of
Islamic Center Jogokariyan Mosque as a space for
various events that are leased to the public. Two of
these facilities can certainly be utilized from the
economic side, with the benefits of hotel and hall
space rental can be used to increase the cash funds
of the mosque which of course will be used priority
for the welfare of the people.
Both examples of mosques mentioned are
mosques that can optimize and provide refreshment
for the mosque environment that not only as a means
of worship, but the presence of the mosque provides
a great impact for the community, especially the
economic empowerment of people around the
mosque to be more prosperous.
5 CONCLUSION
Talking about the revitalization of the mosque's
function should the mosque function at the time