Authors:
Debby Ratna Daniel
;
Ivana Laksmono
and
Kafani Irawan
Affiliation:
Airlangga University, Indonesia
Keyword(s):
Islamic Boarding School,
Budgeting System, Budgeting Culture,
Meal And Book Expenses,
Ethnography,
Selection Of Vendors,
Financial Information System,
Internal Control
Abstract:
An Islamic boarding school is an educational establishment under the leadership of a kyai, reserved for the santri. Based on data from the Indonesia Ministry of Religious Affairs, the number of Islamic boarding schools in Indonesia reached 27,230 at the end of 2011. Al-Amin Islamic Boarding School is one of the boarding schools whose leadership does not depend on a kyai. The management of this boarding school uses a budgeting system that covers educational costs, infrastructure costs, and welfare costs for the asatidz and santri. The problems found in the current budgeting system are inadequate funds for meal expenses and a lack of cash inflow due to the accounts receivable from the santri’s parents; funds are difficult to collect because of the parents’ professions, i.e. farmers, food material sellers, etc. This research used a qualitative method with an ethnographic approach to analyze the typical and current budgeting culture. The results of this research show that there are some
weaknesses in the current system. The weaknesses are an inadequate budgeting system, a small selection of vendors, and weaknesses in internal control. Therefore, Al-Amin Islamic Boarding School needs to implement a budgeting information system for meals and book expenses based on a financial information system.
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