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3.

0 FINANCIAL MANAGEMENT SYSTEM


3.1 Current practices on the financial management system
The current practices used by Mosque Putra, Putrajaya are eSPKB, mySPA Asset and
e-Terimaan on the financial management system. Since Masjid Putra is controlled under
Prime Ministers Department (JPM), the financial management systems used are also same as
financial management system used for the government. The Electronic Budgetary Contorl
(eSPKB) functions as a system to plan and control expenditure of the mosque while eTerimaan is used when receive any donation or collection money from other party.
e-Terimaan is accounting system used by the government to record the collection
received. It is an electronic system that used to replace manual collection of mosque. Besides,
e-Terimaan helps to facilitate the management of registered collection through mail or pos,
issuance of receipt, payment, preparation of statement of collector and update the statement
through electronic system. The collection of mosque includes collection from training fees,
rental of kiosk, rental of mosques hall which is based on programme conducted and donation
received daily or weekly. Refer to Appendix 2 for the flow chart of system e-Terimaan.
Whereas, the eSPKB is a system used by the mosque that helps to generate annual
financial statement, voucher payment to supplier and control the expenditure of the mosque.
All expenses and payment incurred by the mosque need to get an approval and monitored by
JPM. Every voucher payment should make its payment within 14 days after the issuance of
the voucher. According to Pn. Mona, if the mosque wants to make a payment, they need to
fill in Form AP 96 and send to JPM. Besides, Masjid Putra also has a specific system for their
assets acquired. It is used to monitor the acquisition and disposal of the assets.

3.2 SWOT Analysis


SWOT analysis consists of strength, weakness, opportunities and threats. Generally, strength
and weakness are created from internal factors in the organization. While, opportunities and
threats are relate to external factors. Using this SWOT analysis, it can help non-profit
organization like mosque to know their strengths and opportunities which may help
distinguish from other mosque. By knowing and understanding the weakness, it will be easier
to manage and eliminate threats that can be from external factors.
Strengths
There are several strengths on financial management system used by Mosque Putra. The
strengths are first; any donation or collection received is deposited into Mosques bank
account daily. Mosque has their own bank account so that it would be easier for them to know
and calculate their collection received for each month. Besides, donation and collection
received will be counted by one or two person whom will be supervised by another
authorized person.
Weaknesses
Besides the strengths that show the positive sides of the financial management used by the
mosque, there is also negative sides that should be cater by the management. The weaknesses
of the Mosque that can be recognized are there are many procedures need to be done for the
mosque to get approval for every payment made to suppliers or outside party. Another
weakness is activities held in mosque are recorded manually by person in charge. There are
possibilities of data redundancy if the same data activity is recorded by two different persons.
The management of mosque would incur more cost to finance the same activity
Opportunities
The opportunities of the management system of Mosque Putra are first; the system can be
access through Internet server, 1GOV which control by JPM. The accountants in the finance
department of Mosque Putra need to have authorized access if they want to update or use the
data in the system. Another opportunity is use of certified digital token to login into the
system. The certified digital token is like a pin number for the user to login into the system.
The user or suppliers can only access the system if they have the certified token. This shows

that only authorized person can have access in order to secure and protect the data in the
system.
Threats
Threat is the negative side of the external factors in the SWOT analysis. The threats that can
be found in the current management system of Mosque Putra are first; the hardware failure or
system malfunctions. The Internet server of Mosque Putra link with 1GOV of JPM, so If
Internet server in JPM failed or having a problem, it will affect the server in mosque. Thus,
the accounting personnel cannot use or update the data in the system if the server failed to run
normally. Another threat of the system is the vulnerability of the system to be hacked or
attacked by other party. Since the system is accessible thru the Internet, it is possible for the
loss of data or security issue