Involvement International Journal of Business Vol. 1 No. 3, 2024 eISSN: 3032-485X DOI: https://doi.org/10.62569/iijb.v1i3.44 Received: July 2024/ Revised: July 2024/ Accepted: July 2024 Involvement International Journal of Business https://ejournal.agungmediapublisher.com/index.php/iijb Copyright: ©2024 Open Access/Author/s – Online (https://creativecommons.org/licenses/by-sa/4.0/) The Practice Of Programme-Based Budgeting: A Case Study Of A Mosque In Surabaya Hari Santoso Wibowo 1 , Muh Syahril Sidik Ibrahim 2 , Ibnu Nafi Ahmad 3 , Muhammad Fuzail 4 1 Sekolah Tinggi Ilmu Dakwah dan Komunikasi Islam Ar Rahmah Surabaya, 213545, Indonesia 2 Pascasarjana UIN Sunan Ampel Surabaya, 60151, Indonesia 3 Sekolah Tinggi Ilmu Dakwah dan Komuikasi Islam Ar Rahmah Surabaya, 213545, Indonesia 4 Lyallpur Business School Government College University Faisalabad, 38000, Pakistan Abstract. This research article delves into the budget planning process at the Ar-Rahmah Mosque in Surabaya, employing a qualitative case study approach. Data was gathered through interviews with key mosque administrators, including the director, treasurer, and department heads. The findings reveal that the Ar-Rahmah Mosque adopts a bottom-up, program-based budgeting method. This process encompasses the preparation and ratification stages of the budget, with careful consideration of revenue and expense forecasting, as well as budget approval. The study highlights that this approach facilitates a more inclusive and participatory budgeting process, ensuring that the financial plan aligns closely with the mosque's various programs and activities. The implications of this research are particularly significant for other mosques and nonprofit organizations looking to enhance their budget planning strategies. By adopting a program-based budgeting approach, these organizations can potentially achieve greater financial efficiency and transparency. This case study of the Ar-Rahmah Mosque provides a valuable model for effective budget planning that can be emulated by similar institutions aiming to improve their financial management practices. Keywords: Budget planning; Budgeting process; Mosque; Nonprofit 1. Introduction The primary responsibility of leadership in a non-profit organization is planning. The essence of good leadership and financial management is budgeting. A budget is a plan stated in currency form. The appropriation process is principal because it allocates resources. This resource turn reveals the program preferences of the parties involved in budgeting (Zietlow et al., 2018). All of that applies to any organization. Then, professional mosque management for fulfilling the responsibilities of leadership and well financial management are very much needed in mosque management. For Muslims, the mosque, as an organizational entity, is the center of Islamic activities, not just a place of worship. Thus, the planning, organizing, implementing, and supervising processes in the management of the mosque institutions is also a matter of urgency. The Holy Quran in *Corresponding author’s email: sidiqibrahim15@gmail.com, Tel.: +62895326205975