Mosque Revenue Source Diversification Strategy to Enhance Financial Sustainability: A Case Study of Al-Ghufran Mosque Kuala Lumpur, Malaysia

Authors

  • Agnesa Widya Putri Universitas Islam Raden Rahmat
  • Erna Resmiatini Universitas Islam Raden Rahmat

DOI:

https://doi.org/10.36636/dialektika.v10i1.6661

Keywords:

Income Diversification, Mosque Finances, Financial Sustainability

Abstract

This study analyzes the revenue diversification strategy of Al-Ghufran Mosque in Kuala Lumpur to support its financial sustainability. This study uses a qualitative method with a case study approach, data collected through interviews, observations, and document analysis. Informants were selected using a purposive sampling technique. Data were analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results of this study reveal that Al-Ghufran Mosque implements three types of diversification strategies, namely horizontal diversification through business management such as cafes and facility rentals, concentric diversification by utilizing existing assets, and conglomerate diversification through rooftop rentals to telecommunications companies.  Implementing this strategy has been proven to help improve the financial sustainability of mosques and reduce dependence on congregational donations. This study confirms that revenue diversification plays an important role in supporting the financial sustainability of mosques, as well as being a reference for the financial management of other mosques.

References

Adnan, A. A. B. (2015). Pengurusan Derma Awam Dalam Menjana Ekonomi Masjid: Perbandingan Masjid Negara dan Masjid Al-Ghufran Pinggiran Taman Tun Dr Ismail Kuala Lumpur. Universiti Malaya.

Akta Pentadbiran Undang-Undang Islam Wilayah Persekutuan 1993, Akta 505.

Amirah, A., Totanan, C., & Jurana, J. (2024). Determinants Of Accountability For Financial Management Of Non-Profit Organizations In Indonesia With The Internal Control And Supervision Environment As Moderation Variables. International Journal of Social Service and Research, 4(03), 1051–1058. https://doi.org/10.46799/ijssr.v4i03.761

Ansof, I. (1957). Strategies For Diversification. Harvard Business Review, 35(5), 113–124.

Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120.

Buzhymska, K., Tsaruk, I., Biriuchenko, S., Pashchenko, O., & Svitlyshyn, I. (2024). Impact Of Diversification On Strategic Business Management. Scientific Bulletin of Mukachevo State University Series “Economics,” 11(3), 34–46. https://doi.org/10.52566/msu-econ3.2024.34

Dhevyanto, B. (2023). Pengantar Bisnis Ilmu Manajemen. Penerbit Adab.

Diversifikasi. (2025). In Kamus Besar Bahasa Indonesia (KBBI). Badan Pengembangan dan Pembinaan Bahasa. https://www.kbbi.web.id/diversifikasi

Fahmi, R. A., & Zulhamdi, M. (2023). Mosque-based Islamic Social Enterprise: A New ‎Approach to Mosque Management ‎Transformation. Jurnal Iqtisaduna, 9(2), 162–175. https://doi.org/10.24252/iqtisaduna.v9i2.41599

Froelich, K. A. (1999). Diversification Of Revenue Strategies: Evolving Resource Dependence In Nonprofit Organizations. Nonprofit and Voluntary Sector Quarterly, 28(3), 246–268. https://doi.org/10.1177/0899764099283002

Gunnerson, A. L. (2019). Strategies to Diversify Funding Sources In Nonprofit Organizations. Walden University.

Jabatan Kemajuan Islam Malaysia. (n.d.). Maklumat Masjid Al-Ghufran Kuala Lumpur. Retrieved February 19, 2025, from https://masjid.islam.gov.my/maklumatDetailMS/1/1406013

Kusumadyahdewi, K. (2018). Pengelolaan Keuangan Masjid Sebagai Organisasi Nirlaba. J-PIPS (Jurnal Pendidikan Ilmu Pengetahuan Sosial), 4(2), 81. https://doi.org/10.18860/jpips.v4i2.7312

Mahat, M. A., Noor, M. M., Salleh, J. M., & Karim, M. S. (2024). Optimizing Financial Transparency and Accountability In Mosques: A Case Study Approach In Enhancing Reporting Practices. Information Management and Business Review, 16(4(S)I), 166–175. https://doi.org/10.22610/imbr.v16i4(S)I.4300

Mahmud, M. (2023). Penerapan Model Manajemen Keuangan Masjid Berbasis Pemberdayaan Ekonomi Umat. Mopolayio : Jurnal Pengabdian Ekonomi, 3(1), 45–57. https://doi.org/10.37479/mopolayio.v3i1.80

Masjid. (2025). In Kamus Besar Bahasa Indonesia (KBBI). Badan Pengembangan dan Pembinaan Bahasa. https://www.kbbi.web.id/masjid

Maulana, A., Haqqoni, N. S., & Utami, T. (2022). The Effect Of Using QR Codes To Increase Alms In The Mosque. Airlangga International Journal of Islamic Economics and Finance, 5(02), 143–154. https://doi.org/10.20473/aijief.v5i02.43516

Mohamed, M. F., & Fatimah, W. M. Y. (2023). Potential Strategies For Revitalizing UKM Mosque In Enhancing Community Engagement. Jurnal Kejuruteraan, si6(1), 325–338. https://doi.org/10.17576/jkukm-2023-si6(1)-28

Mubarok, N. (2021). Sistem Pemerintahan di Negara-Negara Rumpun Melayu. Sosio Yustisia: Jurnal Hukum Dan Perubahan Sosial, 1(1). https://doi.org/10.15642/sosyus.v1i1.66

Mujaahid, F., Putra, C. D., Putra, K. T., Jusman, Y., & Nugrahadi, A. S. (2023). Digital Financial Management For Mosque Fundraising: Empowering Indonesian Workers In Taiwan. Proceeding International Conference of Technology on Community and Environmental Development, 1(1), 54–61. https://doi.org/10.18196/ictced.v1i1.9

Mutmainah, L., Andani, L., & Susilawati, E. (2024). Revitalizing Communities: Proposing Mosque-Driven Circular Economy Empowerment Model. Journal of Islamic Economics and Finance Studies, 5(1), 1–25. https://doi.org/10.47700/jiefes.v5i1.6301

Niswonger, J. R. (2019). Effective Revenue Diversification Strategies In Nonprofit Organizations. Walden University.

Nurfitriani. (2022). Buku Ajar Manajemen Strategi. Cendekia Publisher. https://www.google.com.my/books/edition/MANAJEMEN_STRATEGI/Xk2zEAAAQBAJ?hl=id&gbpv=1&dq=pengertian diversifikasi pendapatan&pg=PA197&printsec=frontcover

Omar, N. I. A., Zahid, A. N., Ahmad Fikri, N. S., Othman, A. A., & Ahmad Dahlan, A. R. (2023). A Conceptual Mfarm Business Model: Mosque As a Sustainable Farming Centre, Reskilling and Nurturing B40 As Agro-Preneurs. Journal of Information Systems and Digital Technologies, 5(2), 258–286. https://doi.org/10.31436/jisdt.v5i2.423

Putri, A. A. A., Suarni, A., & Sahib, M. K. (2024). Analisis Akuntabilitas Pengelolaan Keuangan Masjid (Studi kasus Masjid Muhammadiyah Kabupaten Bulukumba, Sulawesi Selatan Indonesia). International Journal of Economic Research and Financial Accounting (IJERFA), 2(3), 329–337.

Radzi, M. B. M., Yaacob, S. E., & Ahmad, A. A. (2024). Designing Mosqueprenuer Mechanism Based On The Time Of The Prophet, Khulafa Ar-Rashidin, And Contemporary In Empowering Economy Of Ummah. International Journal of Advanced Research, 12(10), 964–973. https://doi.org/10.21474/IJAR01/19717

Saad, M. Y. B. (2023). Pengelolaan Masjid di Wilayah Persekutuan Kuala Lumpur (Analisis Terhadap Wewenang Akta Pentadbiran Undang-Undang Islam Wilayah Persekutuan 1993 Malaysia). Universitas Islam Negeri (UIN) Ar-Raniry.

Safitri, D., & Putri, N. W. (2024). Mosque Accounting Management As a Solution to Transparency and Public Accountability at the Al-Barokah Mosque, Tegal Regency. International Journal of Economics, Business Management and Accounting (IJEBMA), 6(2), 143–150. https://doi.org/10.59890/ijebma.v6i2.2274

Sukya, F., & Nurfarida, E. (2024). Design And Development A Web Platform Portal For Mosque Financial Management. Journal of Advances in Information and Industrial Technology, 6(1), 83–92. https://doi.org/10.52435/jaiit.v6i1.599

Urefe, O., Odonkor, T. N., & Agu, E. E. (2024). Innovative Financial Strategies For Achieving Cost Reduction and Revenue Growth In Non-Profit Organizations. International Journal of Scholarly Research and Reviews, 5(1), 008–016. https://doi.org/10.56781/ijsrr.2024.5.1.0038

Warti, R., Audina, D. D., & Azizi, A. (2022). Analisis Diversifikasi, Merger, dan Akuisisi. Mimbar Kampius: Jurnal Pendidikan dan Agama Islam, 21(2), 139–149. https://doi.org/10.17467/mk.v21i2.936

Zainal, Z. (2024). The Importance Of Financial Management For Companies. International Journal of Economics and Management Research, 3(1), 300–306. https://doi.org/10.55606/ijemr.v3i1.195

Published

2025-04-16

How to Cite

Mosque Revenue Source Diversification Strategy to Enhance Financial Sustainability: A Case Study of Al-Ghufran Mosque Kuala Lumpur, Malaysia. (2025). Dialektika : Jurnal Ekonomi Dan Ilmu Sosial, 10(1), 149-160. https://doi.org/10.36636/dialektika.v10i1.6661

Most read articles by the same author(s)