What does this research mean for the field?

The COVID-19 pandemic did not significantly affect the cash flow of Jakarta mosques, whose financial performance was instead significantly driven by attendee numbers, program offerings, and the People's sustainability dimension. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

To examine the financial resilience and determinants of cash flow in faith-based nonprofit organizations during the COVID-19 pandemic.

September 14, 2026Journal of Islamic accounting and business research

Financial performance of faith-based nonprofit organizations: lessons from Jakarta mosques during COVID-19

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Authors

MHM. Luthfi Hamidi MBM. Ishaq Bhatti GSGunaro Setiawan

Discussion

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Overview

Panel study reveals stable cash flow despite reduced attendance in urban faith-based organizations during the pandemic, highlighting the protective role of community programs and social engagement.

Key Points

To examine the financial resilience and determinants of cash flow in faith-based nonprofit organizations during the COVID-19 pandemic.
Gathered survey data across 97 mosques in five districts of Jakarta covering the period from 2019 to 2022.
Constructed panel regression models to evaluate the effects of attendance, community programs, subsidies, and quadruple bottom line sustainability dimensions on mosque cash flow.
COVID-19 pandemic conditions decreased average worship attendance by 21 attendees but showed no statistically significant direct reduction in cash flow.
Attendee volume, total community programs offered, and the People sustainability dimension were significant positive predictors of cash flow, whereas government subsidies had a negligible impact.

Cite This Study

Hamidi et al. (2026) studied this question.

synapsesocial.com/papers/6aa7b2f70926e14a848b1814 https://doi.org/10.1108/jiabr-03-2025-0134

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September 14, 2026Journal of Islamic accounting and business research

Financial performance of faith-based nonprofit organizations: lessons from Jakarta mosques during COVID-19

View Full Paper

Ask AI

Bookmark

Authors

MHM. Luthfi Hamidi MBM. Ishaq Bhatti GSGunaro Setiawan

Discussion

Member takes

Overview

Panel study reveals stable cash flow despite reduced attendance in urban faith-based organizations during the pandemic, highlighting the protective role of community programs and social engagement.

Key Points

To examine the financial resilience and determinants of cash flow in faith-based nonprofit organizations during the COVID-19 pandemic.
Gathered survey data across 97 mosques in five districts of Jakarta covering the period from 2019 to 2022.
Constructed panel regression models to evaluate the effects of attendance, community programs, subsidies, and quadruple bottom line sustainability dimensions on mosque cash flow.
COVID-19 pandemic conditions decreased average worship attendance by 21 attendees but showed no statistically significant direct reduction in cash flow.
Attendee volume, total community programs offered, and the People sustainability dimension were significant positive predictors of cash flow, whereas government subsidies had a negligible impact.

Cite This Study

Hamidi et al. (2026) studied this question.

synapsesocial.com/papers/6aa7b2f70926e14a848b1814 https://doi.org/10.1108/jiabr-03-2025-0134

View Full Paper

Ask AI

Bookmark