| Mosques not only have political, social and cultural roles, but also have an economic aspect. This research focuses on identifying and prioritizing suitable financial methods for mosques, exploring these priorities through library studies and expert interviews in the field. The study adopts an applied objective and an analytical-descriptive method based on documentation and expert opinions. Methods and criteria were identified based on the theme analysis method; Then, in the next step, the methods and criteria were prioritized with the help of paired comparison questionnaires and based on the Analytical Hierarchy (AHP) method, and finally the answers were combined and analyzed by the geometric mean method. The research findings indicate criteria such as increasing public participation, proper interaction with governance, enhancing budget efficiency, alignment with the status and dignity of mosques, and conformity with Imamia jurisprudence. Among these criteria, the highest importance, in order, is given to increasing public participation, alignment with the status and dignity of mosques, enhancing budget efficiency, proper interaction with governance, and conformity with Islamic jurisprudence. Based on this research, among the preferred financial methods for mosques in terms of tools, the most important are grassroots tools, technology-based financial tools, non-profit resource provisioning tools, for-profit resource provisioning tools, and investment-based tools, highlighting the effective role of the community in mosque financing. In terms of revenue-generating activities, mosque income-generating activities, charitable institutions, non-governmental public organizations, military entities, and governmental aids hold the highest importance in financing mosques. |
- آقاتقی، مجید؛ حسن‌زاده سروستانی، حسین؛ و صبوری، علیرضا (۱۳۹۹). آسیب‌شناسی تأمین مالی از طریق انتشار اوراق وقف در ایران. مطالعات اقتصاد اسلامی، 12(2)، 94-63. DOI: 30497/ies.2020.2775
- احمدی، نزهت (۱۳۹۱). نهاد وقف در دوره صفوی. مطالعات تاریخ اسلام، 4(15)، 41-56.
- بنی‌اسد، رضا؛ و باقری میبدی، مهدی (1397). طراحی الگوی کسب وکار توزیع محصولات کشاورزی. چشم‌انداز مدیریت بازرگانی، 17(35)، 951-980.
- حرعاملی، محمد‌بن‌حسن (۱۴۰۹ق). وسائل‌الشیعه. ایران، قم: مؤسسه آل‌البیت.
- خسوری دارانی، کوروش (۱۳۹۲). تلفیق مدل‌های جدید مالی با خیریه‌ها و قرض‌الحسنه‌های سنتی ایران باهدف تقویت رفتار کار آفرینانه در این نهادها. کار و جامعه، 14(165)، 69-98.
- سیدحسینی، سیدمحمد؛ و ابراهیم‌سالاری، تقی (۱۳۹۵). نهادسازی نوین مالی برای وقف پول و اثر آن بر توسعه جامعه اسلامی. پژوهش‌های پولی بانکی، 8(26)، 595-161.
- عبادی، صادق (۱۳۸۶). ساختار وقف در جهان اسلام. ایران، تهران: بنیاد پژوهش و توسعه فرهنگ وقف.
- صیاف‌زاده، محمدصادق؛ سجادی، سیدمحسن؛ و عباسی، رسول (1399) شناسایی عوامل مؤثر بر خوداتکایی مالی مساجد (موردمطالعه: مساجد استان قم). اسلام و پژوهش‌های مدیریتی، 10(20)، 22-5.
- قرائتی، محسن (1381). زکات (چاپ دوم). ایران، تهران، ستاد اقامه نماز.
- قلیچ، وهاب (1395). تبیین ظرفیت ابزارهای مالی اسلامی در تأمین مالی طرح‌های غیرانتفاعی. تهران، ایران، پژوهشکده پولی و بانکی.
- کاشانی‌زاده، امیرمسلم؛ و کرم‌اللهی، نعمت‌الله (۱۳۹۱). تبیین الگوی مفهومی آسیب‌شناسی وضعیت مسجد در ایران. فرهنگی اجتماعی، 3(11)، 31-62.
- گیلک حکیم‌آبادی، محمدتقی (1390). مطالعه تطبیقی حمایت‌های مالیاتی از کمک‌های خیریه در جهان. پژوهشنامه مالیات، 19(12)، ۱۲۱-۱۵۲.
- مصباحی‌مقدم، غلامرضا؛ کاوند، مجتبی؛ و اسماعیلی گیوی، حمیدرضا (1387). ارائه الگوی تأمین مالی توسعه موقوفات با استفاده از انتشار اوراق منفعت (صکوک انتفاع). جستارهای اقتصادی، 5(10)، 69-92.
- مصباحی‌مقدم، غلامرضا؛ میثمی، حسین؛ عبدالهی، محسن؛ و قائمی‌اصل، مهدی (1390). وقف به‌مثابه منبع تأمین مالی خرد اسلامی. ارائه الگوی تشکیل مؤسسات تأمین مالی خرد وقفی در کشور. پژوهش‌های رشد و توسعه اقتصادی، 2(5)، 130-91.
- موسویان، سیدعباس (۱۳۸۶). نظریه‌های ربا و بهره. اقتصاد اسلامی. 7(27)، 100-67.
- موسویان، سید عباس (1391) بازار سرمایه اسلامی (1) (جلد 1). ایران، تهران: پژوهشگاه فرهنگ و اندیشه اسلامی.
- موسویان، سیدعباس؛ و نصرآبادی، داود (1388). طراحی اوراق وقف بر مبنای عقد صلح و وقف جهت تأمین مالی طرح‌های عام‌المنفعه. مطالعات اقتصاد اسلامی، 2(1)، 39-68. DOI: 30497/ies.2009.1068
- نجات‌الله صدیقی، محمد (1390). تأمین مالی اسلامی و مسائل فراروی آن (سید حسین علوی لنگرودی: مترجم). بانک و اقتصاد، 46، 50-53.
- هیبتی، فرشاد؛ و احمدی، موسی (1388). بررسی فن‌های تأمین مالی پروژه محور در تأمین مالی اسلامی. پژوهشنامه اقتصادی، 9(34)، 91-112.
Reference
- Adil, M. A. M., & Mohd-Sanusi, Z. (2013). Financial Management Practices of Mosques in Malaysiaâ€, Al-Thaqafah. Global, 3(1), 23-30.
- Adnan, M. A. (2013). The Financial Management Practices of the Mosques in the Special Region of Yogyakarta Province, Indonesia. Tazkia Islamic Finance and Business Review, 8(2).
- Aghataghi, M., Hasanzadeh Sarvestani, H., & Saboori, A., (2020). Pathology of Financing by Issuing Waqf Sukuk in Iran. Islamic Economics Studies, 12(2), 63-94. DOI: 30497/ies.2020.2775 (In Persian).
- Ahmadi, N., (2012). The Institution Endowment (Waqf) in Safavid Era. Islamic History Studies, 4(15), 41-56. (In Persian).
- Ebadi, S., (2007). The Structure of Endowment in the Islamic World. Iran, Tehran: Foundation for Research and Development of Endowment Culture. (In Persian).
- Foster, W. L., Kim, P., & Christiansen, B. (2009). Ten Nonprofit Funding Models. Stanford Social Innovation Review, 7(2), 32-39.
- Gilak Hakimabadi, M, T., (2011). Comparative Study of Tax Support for Charitable Donations in the World. Tax Research, 19(12), 121-152. (In Persian).
- Hasan, Z., & Abdullah, M. N. (2008). The Investment of Waqf Land as an Instrument of Muslims: Economic development in Malaysia. In The Dubai International Conference on Endowments’ Investment, 4-6.
- Heybati, F., & Ahmadi, M. (2009). An Investigation of the Techniques of Financing. Economics Research, 9(34), 91-112. (In Persian).
- Hoorens, S., Krapels, J., Long, M., Keatinge, T., van der Meulen, N., Kruithof, K., Bellasio, J., Psiaki, A., & Aliyev, G. (2015). Foreign financing of Islamic institutions in the Netherlands: A study to assess the feasibility of Conducting a Comprehensive Analysis. RAND Corporation. https://doi.org/10.7249/RR992
- Horamili, M, H., (1988). Wasa’il al-Shi’ah. Iran, Qom: Al-Bayt Institute. (In Persian).
- Islamiyah, N. (2019). The Financial Management Practice of Mosque: Study Case in Malaysia. Akuntansi Dan Keuangan Indonesia, 16(1), 108-121.
- Jazeel, M. I. M. (2014). Financial Management Practices of Mosques in Sri Lanka: an Observation.
- Kashanizadeh, A M; & Karamollahi, N., (2012). Explaining the Conceptual Model of the Pathology of the Situation of Mosques in Iran. Social and Cultural, 3(11), 31-62. (In Persian).
- Khasuri Darani, K., (2013). Combining New Financial Models with Traditional Iranian Charities and Benevolent Loans with the aim of Strengthening Entrepreneurial Behavior in These Institutions. Work and Society, 14(165), 69-98. (In Persian).
- Maxwel, Morgan (2010) .Mosque Financing & French Laicite. University of Maine School of Law.
- Merton, R. C. (1995). Influence of Mathematical Models in Finance on Practice: Past, Present, and Future. Mathematical Models in Finance, 25, 1-13.
- Mesbahi Moghaddam, G., Kavand, M., & Esmaely Givi, H. (2009). A Modeling of Waqf Development Financing by Issuing Manfa'ah Securities. Economic Essays; an Islamic Approach, 5(10), 69-92. (In Persian).
- Mesbahi Moghadam, G., Meisami, H., Abdollahi, M., & Ghaemi Asl, M. (2012). Waqf as a Source for Islamic Micro Finance: Presenting a Model for Establishment of Waqf-based Micro Finance Institutions in Iran. Economic Growth and Development Research, 2(5), 130-91. (In Persian).
- Moussavian, S, A., (2007). Theories of Riba and Interest. Islamic Economics. 7(27), 100-67. (In Persian).
- Moussavian, S, A., (2012) Islamic Capital Market (1) (Volume 1). Iran, Tehran: Research Institute of Islamic Culture and Thought. (In Persian).
- Mosavian, A., & Nasr Abadi, D. (2009). Designing Vaqf Papers Based on Solh and Vaqf Contracts in Financial Procurement of Public Benefit Projects. Islamic Economics Studies, 2(1), 39-68. DOI: 30497/ies.2009.1068 (In Persian).
- Nejatullah Seddiqi, M., (2011). Islamic Financing and Its Emerging Issues (Seyyed Hossein Alavi Langroodi, translator). Bank and Economy, 46, 50-53. (In Persian).
- Qaraati, M., (2002). Zakat (Second Edition). Iran, Tehran, Prayer Center. (In Persian).
- Qalich, V., (2016). Explaining the Capacity of Islamic Financial Instruments in Financing Non-profit Projects. Tehran, Iran, Monetary and Banking Research Institute. (In Persian).
- Reuters Eikon, Thomson (2014) Turkey Islamic Finance Report 2014, The Islamic Research and Training Institute (IRTI), Turkey
- Seyyed Hosseini, S, M; & Ebrahim Salari, T., (2016). Modern Financial Institutionalization for Endowment of Money and its Effect on the Development of Islamic Society. Monetary and Banking Research, 8(26), 161-595. (In Persian).
- Saaty, T. L. (2008). Decision Making with the Analytic Hierarchy Process. Services Sciences, 1(1), 83-98. https://doi.org/10.1504/IJSSci.2008.017590
- Sayafzadeh, M, S; Sajjadi, S, M; & Abbasi, R., (2019) Identifying Factors Affecting the Financial Self-Reliance of Mosques; Case Study: Mosques in Qom Province. Islam and Management Research, 10(20), 22-5. (In Persian).
- Suarni, A., Nurlina, N., & Yulianti, I. (2023). Mosque Financial Management (Study Cases At Mosques In The District Herlang Regency Bulukumba). Ar-Ribh, 6(2).
- Setiawan, N. (2024). Accountability for Mosque Financial Management: How Important Is It?. Islamic Micro Finance Journal, 1(1). 49-66.
- Wijayanti, I. M., Hidayat, Y. R., Febriadi, S. R., Fawzi, R., & Victoria, S. H. (2023). Improvement of Mosque Financial Management (Case Study on Mosques in Tamansari Bandung Area). KnE Social Sciences, 1493-1503.
- https://saintpatrickscathedral.org/
- https://stjohndivine.org/
- https://Stpauls.co.uk/
- https:/ /Salisburycathedral.org.uk/
- https://Durham cathedral.co.uk/
- https://cathedralstl.org/
- https://www.notredamedeparis.fr/en/
- https://Lichen.pl/
- https://kosciolpokoju.pl/
- https://felsenkirche-oberstein.de/die-felsenkirche/
- https://laurenskerkrotterdam.nl/
- https:/ hallgrimskirkja.is/
- https;//heddalstavkirke.no/
- https://catedral.com.br/
- https://santuariolavirgendelaslajas.com/
- https://worldofbelz.org/
- https://Jerusalem greatsynagogue.com/
- https://centralSynagogue.org/
- https://emanueinyc.org/
- https://newwestend.org.uk/
- https://sgk.de/
- https://synagoge.de/
- http://www.jg-berlin.org/
- https://ikg-m.de/
- https://triestebraica.it/
- https://romaebraica.it/
- https://Mosaiske.dk/
- https://masortiolami.org/connect/the-great-synagogue-of-stockholm
- https://synagogue.cz/
- https://en.jeps.ru/
- https://dohany-zsinagoga.hu/
- https://www.greatsynagogue.org.au/
- https://snoa.com/
- https://synagoguehistoricdistrict.com/
- https://kahalzurisrael.com/
- https://fmh2.ma/
- https://iccuk.org/
- https://iccuk.org/
- https://patrimoinedetunisie.com.tn/fr/monuments/mosquee_kairouan.php
- https://kul-sharif.com/
- https://mosqueedeparis.net/
- https://istiqlal.id/
- https://sultanmosque.sg/
- https://theislamiccenter.us/
|
