AKUNTABILITAS KOLABORATIF DALAM TATA KELOLA MASJID: INTEGRASI NILAI TA’AWUN DAN TEORI AGENSI PADA MASJID MUHAMMAD CHENG HO

This study aims to reveal a collaborative accountability model in the governance of
the Muhammad Cheng Ho Mosque through the integration of agency theory and Ta’awun
values as the basis for ethical accountability. A ideographic configurative case study approach
was used to explore patterns of relationships and accountability practices between mosque
administrators, congregations, and companies as key actors in the religious non-profit
accountability system. Data were obtained through in-depth interviews and documentation,
then analyzed thematically to reveal the configuration of meanings that shaped accountability
practices. The results show that accountability is carried out in two main dimensions: the formal
dimension, through open financial recording and reporting to congregations and corporate
partners; and the social-spiritual dimension, through the internalization of the values of trust,
honesty, and the spirit of Ta’awun in mosque activities. The integration of these two
dimensions gives rise to a collaborative accountability model that not only strengthens trust
and moral legitimacy but also expands the function of accounting as a means of building social
harmony. This study confirms that Islamic principles have the potential to harmonize modern
governance mechanisms with spiritual ethics, while providing a foundation for the
development of religious non-profit accountability practices that are locally relevant and
adaptable to global demands.