Electronic Theses and Dissertation

Tujuan penelitian ini adalah untuk menguji pengaruh implementasi manajemen aset, manajemen utang, dan good mosque governance terhadap kinerja masjid di Kota Banda Aceh selama tahun 2021. Selain itu, penelitian ini akan menyelidiki efek moderasi yaitu religiusitas pada kinerja masjid di Kota Banda Aceh. Data dikumpulkan menggunakan kuesioner yang disebarkan ke seluruh 104 mesjid yang ada di Kota Banda Aceh dan dianalisis dengan menggunakan analisis regresi moderasi (Moderated Regression Analysis – MRA). Hasil penelitian menunjukkan bahwa manajemen aset, manajemen utang dan good mosque governance memiliki pengaruh positif yang signifikan terhadap kinerja masjid. Religiusitas memoderasi manajemen aset dan good mosque governance terhadap kinerja masjid. Dalam meningkatkan kinerja masjid diharapkan dijadikan acuan untuk meningkatkan kepatuhan dalam menerapkan prinsip-prinsip manajemen aset, good mosque governance dan religiusitas agar memiliki penerapan yang berkualitas dan efektif demi meningkatkan kinerja masjid. Diharapkan sebagai bahan evaluasi pertimbangan dan masukan bagi Kementerian Agama Kota Banda Aceh dalam meningkatan kinerja masjid di Kota Banda Aceh secara proporsional. Hal ini dapat meningkatkan kesejahteraan pada masjid di masa depan.
Kata Kunci: Manajemen Aset, Manajemen Utang, Good Mosque Governance (GMG), Religiusitas, Kinerja Masjid

The purpose of this study was to examine the effect of the implemention of asset management, debt management, and good mosque governance on the performance of mosques in Banda Aceh City during 2021. In addition, this study will investigate the moderating effect of religiosity on mosque performance in Banda Aceh City. Data were collected using a questionnaire distributed to all 104 mosques in Banda Aceh City and analyzed using Moderated Regression Analysis (MRA). The results showed that asset management, debt management and good mosque governance had a significant positive effect on mosque performance. Religiosity also moderates asset management and good mosque governance on mosque performance. In improving the performance of the mosque, it is expected to be used as a reference to improve compliance in applying the principles of asset management, good mosque governance and religiosity in order to have quality and effective implementation in order to improve mosque performance. It is hoped that this study will serve as an evaluation material for considerations and input for the Ministry of Religious Affair of Banda Aceh in improving the performance of mosques proportionally. This can increase the welfare of the mosque in the future. Keywords: Asset Management, Debt Management, Good Mosque Governance (GMG), Religiosity, Mosque Performance