The Way to Build a Mosque Accountability
Uun Dwi Al Muddatstsir, Tjiptohadi Sawarjuwono
Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Jalan Airlangga No. 4 – 6,
Surabaya, Indonesia
uundwi@gmail.com, tjiptohadi@feb.unair.ac.id
Keywords: Accountability, Case Study, Stewardship.
Abstract: Using the case study method for Masjid Al Akbar Surabaya, the present study aims to investigate
dimensions of honesty and accountability with regards to the applicable law, dimension of the process of
accountability, program accountability dimensions, and those of financial accountability. It also seeks to
offer an overall evaluation to managers. The results of this research show that Al Akbar Surabaya Mosque
management exhibit extraordinary evidence of good governance in comparison with previous research into
mosque organization.
1 INTRODUCTION
Accountability, as expressed by Mardiasmo (2006),
is a way of making parties entrusted with authority
over something responsible for its conduct, or of
bringing something that has already been done to the
attention of the public; it is carried out periodically.
Philosophically, accountability is amanah or a
mandate (Triyuwono, 2012). The latter is something
that must be done by a person in accordance with
what is expected of them by the person who entrusts
them with that duty. It is suggested, furthermore,
that the person receiving the mandate is not entirely
free to do as he pleases, but rather is subject to what
the mandate expects him to do. Islam also requires
accountability, as described in the Qur’an surah Al-
Baqarah verse 282:
“O believers, at the time when you engage in
business activities of not paying cash for a specified
time, you should write this down. And let an author
among you write it correctly. And do not let the
author be reluctant to write it as God teaches it” (QS.
Al-Baqarah: 282).
This verse explains that when doing mua'malah
(business related activities), one should write down
the rights and obligations pertaining to a transaction
in order to keep note of what become rights and
obligations for parties involved in that transaction.
Then, as regards the phrase “do not let the author be
reluctant to write it as God teaches it, but let him
write”, Ibn Kathir explains that people who are
experts in the science of writing should not refuse to
act when there is an individual or community asking
for help. From the above interpretations, it can be
concluded that logging every activity involved in a
transaction will also provide good information
applicable to the creation of rill accountability
needed by all parties.
In the year 2013, Masjid Al-Akbar Surabaya or
Al-Akbar Surabaya Mosque managed funds derived
from donors, infaq from the use of mosque facilities
and its education institute, and a number of other
infaq, amounting to IDR 7,614,874.46. A sum of
that size requires those responsible for good record-
keeping and financial disclosure to be held
accountable to all local stakeholders. Guidelines and
procedures for financial reports for nonprofit or
religious organizations were set up by financial
accounting standards (PSAK) no. 45 (2011). Non-
profit organizations must also make financial reports
to stakeholders. Adebayo (2013) suggests that it
should also be taken into consideration that any form
of company ownership, be it private, government, or
non-profit, needs financial management of its
activities.
Understanding the need to maintain
responsibility towards stakeholders, accounting is a
process of identifying, recording, classifying,
presenting, and interpreting financial activities
through the production of financial statements that
will serve as a communication tool and provide
Al Muddatstsir, U. and Sawarjuwono, T.
The Way to Build a Mosque Accountability.
In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study (JCAE 2018) - Contemporary Accounting Studies in
Indonesia, pages 355-363
ISBN: 978-989-758-339-1
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
355
business information. Furthermore, Riswan (2014)
contends that reports will provide the financial
information to be used in the decision-making
process, thereby not only assisting that process, but
also acting as an information medium on
accountability for all stakeholders. Thus, accounting
became very important in the mosque as a method of
attaining accountability for all parties. Further,
because funds from the wider community are
involved, these should become the responsibility of
those involved in managerial decisions regarding
their use, if the community is to continue to trust that
they have been invested carefully.
Research related to accountability has uncovered
the link between it and religion (e.g Kiswanto &
Mukhibat, 2011; Randa, Iwan, Ludigdo, &
Sukoharsono, 2011). It focused on the link between
accounting and accountability, and religion with
regard to moral and ethical order. Research on the
organization of the Islamic religion was carried out
by Simanjuntak and Januarsi (2011), Princess
(2013), and Hanafi (2011). It finds that the managers
of a religious organization need to understand the
importance of transparency as an embodiment of
honesty, but that they still have shortcomings in
terms of human resources that are weak in
comprehending good accountability within the
organization.
Moreover, professionalism means a
responsibility to act in a way that more than merely
fulfills your own duties as well as the laws and
regulations of the community (James, Arens, &
Loebbecke, 2008). Lekatompessy (2003) elucidates
the opinion that someone can be considered
professional if he meets three criteria: has the skills
to carry out tasks in accordance with his field;
carries out a task or professional job by adhering to
standards of the profession and the duty; and
complying with the ethics of the profession.
Therefore, a person deemed to be professional is
someone who will manage his task properly. Based
on the theory of ‘A Clash of Jurisdictional’
(expressed by Abbott, 1988, in Januarsi &
Simanjuntak, 2011), there is incompatibility of
understanding among different professions to an
extent that triggers conflict between accountants and
religious leaders. Accounting is also influenced by
the understanding of spirituality, through which
people who possess that trait will be influenced by
spiritual understanding, while those who are not
religious will assume that accounting as a science is
free from spiritual influences.
Accountability actually arises as a logical
consequence of the existence of a relationship
between top management (agent) and the owner
(principal) – a dynamic relationship that appears in
the form of principal and agent. The right
information will reduce occurrence of the situation
whereby managers have access to information,
unknown to outsiders, over the company’s
prospects, a condition often referred to as
asymmetric information. In this case, the principal
authorizes the agent to perform the activity of
operating the organization. As a consequence of this
authority, the agent has to be held responsible and
accountable to the principal for his activities
(Muhammad, 2006). However, accounting practices
outside business are often neglected, with religious
organizations being no exception. In general, there is
a perception that implementation of accounting
practices in religious institutions is somewhat less
advanced, and a few studies have cautioned that
these bodies need the same standards, or at least the
same degree of attention, as in the private sector.
Although it is clear that accounting is not something
extraordinary in a religious organization like a
mosque, since funds from donations from the
general public are involved, religious organizations
are expected to manage and report on them in detail
in order to be accountable for their use.
Accountability is not just about compliance with
applicable standards or laws, but rather it concerns
the objectives of the organization and public trust.
Leaders of nonprofit organizations are under a bright
spotlight to pay more attention to forms of
accountability strategies that can help them achieve
the mission of their organization and create public
confidence Alnoor (2010). In their study,
Simanjuntak and Januarsi (2011) explain that
accounting practices in a religious organization will
not interfere with its activities; rather, they will help
create its integrated financial information that is
useful for increased funding and good financial
management. Therefore, the executive board of an
organization should already be making good reports
that can be understood by all stakeholders to realize
good accountability. This study aims to reveal a
religious organization's accountability through
governance exercised by the trustees of the national
mosque of Al Akbar Surabaya, whose funds mainly
come from government and the community, so that
the community. Furthermore, it serves as an
evaluation of the administrators of the mosque and
adds anti-mainstream literature in qualitative
accounting research.
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
356
2 METHODS
One of the methods used in the interpretive
paradigm is a descriptive case study. This research is
a case study. In his book, Kamayanti (2016) argues
that a case study is a comparative, disciplined
approach that tries to compare between the problems
and theories used in the study. Qualitative research
has the goal of explaining and disclosing qualitative
information, so that more emphasis is placed on
meaning and understanding (Sugiyono, 2010).
Furthermore, a case study is a non-mainstream form
of research (qualitative) that puts more emphasis on
the process by which researchers should interact
regularly with the research subject in the location of
the research, as well as focusing on understanding
and interpreting the object of the research (Basuki,
2016).
The descriptive nature of the research discloses
and describes the object and subject of research for
what they are, with the researchers only revealing
and tending only to photograph research. For this
research, a case study approach is useful to express
the accountability required of the management of Al
Akbar Surabaya Mosque.
The scope of research is a limitation of any
study; setting the focus of the research stops it from
being widened to include other issues. This research
is conducted at the National Al Akbar Surabaya
Mosque in the East Mosque Road No. 1. Moreover,
this study is limited to the issue of accountability, as
seen from the legal, honesty, and accountability
processes, and program and financial accountability
practiced in the mosque to maintain public
confidence in its management.
In order to obtain data and information, the study
uses the following procedures.
a. Field research: the method for obtaining the
data used to support this research is a semi-
structured interview, so that the atmosphere becomes
more formal and does not lead to a conversation.
The medium used is a written record (Sugiyono,
2010). The interview process is conducted through
in-depth face-to-face questioning between the
interviewer and informant, with or without interview
guidelines. The interview was conducted on January
3, 2017 at Al Akbar Surabaya Mosque.
b. Observations aimed at presenting a realistic
description of behavior when performing activities
or events, in order to help answer the research
question. In this study, the observer can see events
formally at first hand.
c. A literature review tries to investigate and gain
information from available literature or documents
obtained from relevant materials such as journals.
To create findings, qualitative analysis was
performed on data obtained from the results of
interviews with the mosque administrators. Data
analyzed came from reports on plans and realization
of budget revenue and expenditure (RAPBM), a
report on the trial balance, the financial report on
surplus deficit, mechanisms for the use of the
facilities and the cost of rental form, the application
form the use of facilities, and cash receipts’ entry.
The stages of analysis were as follows. Data
collection of good documents, archives, and other
information according to the needs of the
researchers. Results from the MAS interview, as
well as the observations made, were drawn up
systematically to form part of the selection and
obtain good data in accordance with the purposes of
the research. Application of accountability at the
MAS was compared with the literature on standards
or regulation of non-profit entities. With other data
that was collected, this was compared with theory
and conclusions drawn. The findings emerged in the
analysis and were interpreted through a structured
assessment.
3 RESULTS AND DISCUSSION
3.1 Fundamental Assumptions of
Stewardship
Stewardship theory is often referred to as the theory
of management (stewardship) with some basic
assumptions or fundamental assumptions of
stewardship theory. Furthermore, the implications of
stewardship for this research are that it affirms and
explains the status of MAS as an institution that
could be trusted to act in accordance with the
interests of the public. This is achieved by carrying
out tasks and functions correctly, in accordance with
the mandate entrusted to them, so that economic and
public services, as well as public benefit, are
realized to their fullest extent. Furthermore, the
management is expected to carry out the
responsibility of stewards to direct all capabilities
and expertise in streamlining internal control and
producing qualified accountability.
3.2 Professionalism
In his research, Wersun (2015) explains that
professionalism is the degree of an individual’s
The Way to Build a Mosque Accountability
357
commitment, as well as expertise and quality, in
doing his job. Professionalism is a phrase used to
describe someone having a mental act of rebellion,
as well as a strong commitment from the members
of the same professional field that also embodies and
raises quality continuously. Human resources are the
most valuable asset for an organization to achieve its
goals. Traits of someone who can be considered a
professional include: having good skills in the field,
as well as proficiency in using tools to assist with
completing his job; possessing scientific experience
in analyzing a problem in his field, and being
sensitive to the situation when his decisions are
needed quickly; forward-looking to anticipate
developments in his profession; having self-reliance
based on individual confidence and ability; and
being able to receive the input and opinions of
others. Traits of behavior that have been showcased
by the MAS manager can be seen from the various
motivations to work in the mosque, while many
people who want to work in his company even want
to serve in the house of God (as quoted from the
response of the accountant and treasurer of MAS).
Previous studies also found a bit of a problem in
that the head of finance holds a bottom position in
various religious organizations. This might lead to
slightly reduced performance because his attention
and concentration are dispersed to work in other
organizations, such as BAZ Jatim, the religious unity
forum, and the Indonesian Scholars of East Java. At
the time when the researchers were already in the
MAS secretariat on the third floor, the head of
finance had yet to come to meet them. However,
after Zuhr began, he rushed out to other
organizations to resume work in different places.
Things like this will disrupt performance because of
unfocused attention.
3.3 Honesty and Law Accountability
Dimensions or forms of accountability in MAS that
will be discussed are honesty and law accountability.
The entire executive board of MAS are Muslims
who believe in the existence of Allah as God the
Almighty. However, dishonest conduct which still
takes place suggests incongruence between a
person’s belief and his conduct.
Accountability in honesty is required to see the
extent to which the managers of the mosque, in their
respective capacities, can maintain a degree of
honesty despite any incidence of untruthfulness and
disobedience. For example, at the beginning, the
mosque entrusted Karang Taruna with managing
parking in MAS. Yet, the management was betrayed
by that person, as even though he was working in the
house of God, he did not hesitate to pick up parking
money for his personal benefit.
The decision of the manager to work closely with
third parties is expected to reduce the rate of fraud.
This point is also noticed by pilgrims to MAS, who
feel safer and more comfortable with parking that is
managed by a third party. However, during the early
period of entrusting parking access to a third party,
the researchers felt a bit burdened by the presence of
parking fees; but after other worshippers had
explained matters, we understood why we should
not feel burdened. Furthermore, to confirm this
point, after performing the Zhuhr prayer, the
researchers tried to find people who had finished
prayers and were sitting outside the mosque. Some
were found and one was asked to give a response
related to management systems and parking access.
MAS worshippers assume that it is not a burden
to worship, but it is in the interest of the mosque as
well as the best service to the people. This shook off
all assumptions the researchers had about the
parking lot being a burden for worshippers at the
mosque. It turns out that people also hear
information that is often given at the mosque by the
imam, who also complains when giving public
teachings, and the priest always describes it. This
proves that the principle and management
relationships are interwoven quite closely and can
act with full responsibility to implement the mandate
that has been given by pilgrims to the caretaker.
Then, not long after this incident, it was
discovered that there are companies that offer
services, including staff and tools, to manage
parking with the agreement, but the rates on defined
by the administrators of the mosque to fit in with
what is reasonable. Therefore, the decision of the
manager to work closely with third parties to
minimize the chance of encountering fraudulent
conduct in managing parking funds can be
mitigated.
Yet, the honesty of managers surprised the
researchers very much when it was found that the
income of employees is still far below the minimum
rate, which causes them to file for resignation
because of the embarrassment caused to their wives.
The salary of the head of finance and treasury
extends to only half of earnings, in accordance with
Mr Alfian’s comments.
Honesty is very difficult to measure because of a
lack of certainty over the attitude of any person, as
well as the absence of evaluation and monitoring,
since the process up to the report as responsible
conduct. Accountability of honesty is also a
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problem, for it is difficult to detect evidence that
someone has not been doing honest acts and good
deeds because a person’s attitudes and style are very
difficult to judge.
Further accountability law is required to tell us
the extent of liability undertaken by MAS related
legal affairs. A mosque that holds the status of
national mosque, based on the decision letter of the
Ministry of Religious Affairs no. 301, year 2003,
comes under the authority of the provincial
government of East Java. The latter has the legal
power to manage and utilize the mosque for
communal benefit, unlike any other mosque for
which responsibility and authority is in the hands of
a designated foundation. From its early
establishment until the beginning of 2016, the
mosque received no central government grant.
Nevertheless, although the government no longer
gives grants every year, the mosque manager can
make a work program proposal related to what is
needed by the mosque. This becomes a loophole for
the mosque to keep aid from the East Java provincial
government in accordance with the treasurer.
There are many employees who have been
working for quite a while, even a dozen years, like
Mr Alex who has been a member of financial
receipts and accounting staff since 2001. This is
regrettable to know, and provincial government
should provide opportunities for promotion and a
better salary for people who made their contribution
as members of staff in Masjid Al Akbar Surabaya.
Mechanisms of structure and forms of
empowerment are not evident in this research
because the formation of a strategic position is
undertaken by the provincial government of East
Java which does not understand in detail the
problems that exist in the mosque. This arises
because the provincial government does not
facilitate the development of employees occupying
essential positions in the management of the
mosque. As the researchers strongly believe that
many employees have long proven themselves, they
argue that if any of these is capable, it is imperative
to give him the opportunity to be considered for a
strategic position.
Nevertheless, the legal accountability of the
mosque is rather weak, given the fraudulent conduct
of Karang Taruna who was caught embezzling
parking funds. Bringing a fraudulent act to court
becomes very important, as it serves as an example
or reminder to others not to engage in the same
irresponsible conduct, otherwise they may be subject
to legal punishment, detention, or other applicable
sanctions. During this time, the manager always
showed tolerance to anyone who made mistakes, but
here the researchers argue that firmness is needed to
create a deterrent effect for perpetrators and to avoid
religious considerations as barriers to bringing them
to justice.
The manager acted as steward or servant and
paid devotion to the mosque with a sense of
genuineness and sincerity. Despite being given
relatively little salary, most people who choose to
serve as MAS staff believe that working in religious
organizations transcends the means of attaining
financial and material purposes. It goes beyond
material aspects, as it provides immaterial benefits
such as happiness and ultimate obedience to God.
The basic assumptions made from the
Stewardship Theory, about the manager being the
party who receives the trust and full support of
shareholders (investors) in running a religious
organization, are confirmed by the fact that in spite
of little reward being provided, all staff give their
best performance for stakeholders in operating the
daily activity of the mosque. Even if staff never
demand a raise, the researchers still think that
management of MAS would be better off to consider
giving a raise to employees, as this would incentive
staff members to elevate the bar and perform better
to serve the public.
3.4 Process Accountability
Accountability processes related to administration
and supervision of management are performed by
the Executive Board in order to build trust in the
community regarding the activities performed by the
management of MAS. Management already
separates the receipts and expenditure, so as not to
cause an overlap between duties and authorities
which may provide the opportunity for unlawful
conduct.
Budgeting mechanisms are conducted in
accordance with rules and regulations set forth by
regulators. These stages are implemented in order to
attain predetermined objectives. Hence, no
expenditure deemed to be unnecessary is to be
approved.
The mosque also offers a full service to pilgrims
through the integrated service unit. The community
can take advantage of it to know everything related
to MAS, including the process of infaq distribution.
The first time that the researchers wanted a
permission letter to conduct a field survey as a
prerequisite for this research, they were guided
through the integrated service unit area where many
people were being served with kindness. The
The Way to Build a Mosque Accountability
359
researchers encountered a good and polite attitude,
and this was the first time for researchers to be in a
mosque with an integrated services unit like that in
Al Akbar. Furthermore, after asking for permission
to undertake research, the researchers received a
great response in return. A week after the
submission of the letter, the researchers were
notified that the request had been approved and that
we were able to get in contact with the person in
charge.
In the process of the management, it is evident
that the mosque also has facilities to be leased for
the public interest, such as buildings for wedding
receptions, with relevant processes, procedures, and
costs that are quite clear. The person who manages
the mosque also provides services to worshippers. In
addition, the process of signing up to use public
facilities, such as buildings for a wedding ceremony,
is deemed relatively easy; yet, due to high demand,
it is better to sign up at least several months before
the date.
In the determination of costs within each
organization of the reception, the manager
deliberately charges rates that have been approved
by the parties concerned, so that the price is not too
expensive but affordable. Decisions to charge for the
use of the building for public/personal occasions is
considered necessary to finance all of the expense
incurred by MAS for events held in its facilities. All
of that area is under the responsibility of the head of
business and public relations.
A governance approach using psychological
consideration is evident in this accountability study,
due to the fact of an expectation gap between what
has been done by MAS management and what
society expects. This is proven by complaints
addressed to the management. Even so, all those
negative comments are seen as source of evaluation
and improvement for the management to be able to
serve the community better in the future.
The manager has been doing his best to
accommodate suggestions and serve society,
especially MAS pilgrims who regularly visit the
mosque. Yet, complaints addressed to him, at some
point, put a huge burden on him, for he may have
failed to achieve the objectives and expectations set
forth by government and communities.
At this level, what can also be observed is the
collectiveness of human beings as a model that
describes the interaction between individuals and
dynamics that arise in the relationship between
principal and manager to attain organizational
objectives. It also can be seen how communication
and the relationship between stewards and
worshippers is intertwined in the dynamics very
well. The shared interest between managers and
principals is also intertwined to the maximum by
always engaging and taking into account the
importance of worshippers as a major source of
support. Through their conduct, managers are
sending a narrative to signal their responsibility to
manage and mediate good relations among
interested parties.
This study corresponds with previous research
done by Siskawati et al. (2016) into pilgrims
engaging officials for any activity, such as social
events. It was found that communities are strongly
encouraged to participate, as they develop a sense of
belonging and emotional attachment to the mosque.
In other words, responsibility for the mosque and for
attaining MAS managerial objectives is no longer
the sole responsibility of the managers; rather, they
have now become shared objectives to be achieved.
In terms of maintaining facilities and daily
operations to satisfy worshippers’ expectations,
MAS management is arguably making above
average efforts to manage the interests of pilgrims.
During the observation, facilities and assets were
maintained very well, with gardeners continuously
working to get rid of unwanted bushes and workers
continuously cleaning every corner of the mosque to
maintain cleanliness. This will make worshippers
comfortable during prayers. Moreover, employees
are empowered not only in terms of a series of
training events for their respective positions, but also
their religious activities to support daily
management.
3.5 Program Accountability
Program accountability is one of the cutting edge
regarding prosperity in a public organization.
Programs that have been planned for the beginning
of each year will give the manager a better chance to
carry them out. From the results of the observation,
it can be seen that many upcoming programs have
been published on the information wall and that
many worshippers read that information after
prayers. Examples of programs being published in
this way include Ayo Ngaji, a program for both
adults and children regarding reciting the Qur’an,
where participants will experience activities such as
reciting, tartil, tafsir, learning Arabic, and
memorizing verses of the Qur’an.
Moreover, other programs published by the
management are Hikmah maulid on December 11,
Tabligh Akbar on December 16, khitan massal on
December 24, blood donation and contraception
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
360
implants on January 13 2017, and a free dental poly
conducted by the mosque’s clinic. Not only is the
program implemented to commemorate Islamic
days, but also to serve worshippers on a regular
basis.
The program carried out in the mosque was
always in accordance with the decision letter (Surat
Keputusan) of each program, which directly
appoints the committee and any person in charge of
the program. After that, each area lists its needs and
formulates a detailed budget to implement the
program. Furthermore, evaluation of the program
which has been conducted is held to evaluate the
program and to reconsider its implementation in the
next period.
To make the program successful, MAS always
publishes events by means of the radio and any other
medium that has been proven to create publicity for
an upcoming event organized by the committee.
MAS has an electronic information medium named
SAS FM which broadcasts all of the activities and
events held by the mosque. In addition, broadcasts
are also sent via a SMS center and the official MAS
website.
MAS already runs the programs properly and
publicizes them. All the way from planning,
organizing, controlling, and monitoring, the process
has been in accordance with prevailing rules and
regulations set forth by the management and
regulators. Program accountability can also be seen
through the motivation embedded in management to
always prioritize their communities.
MAS leaders always provide motivation for their
employees to be as good as possible in managing the
mosque, and stress that they must be aware that what
they receive comes from worshippers, so the focus
should be on maintaining the latter’s satisfaction
level.
In general, the stewards have tried in various
ways to continue to develop management to its full
potential for the benefit of the people. The
accountability programs can look reasonably healthy
regarding management accountability, whereby the
leadership can play an active role in motivating all
employees to better serve the people by providing
widespread programs that are useful and beneficial
for the entire community.
3.6 Financial Accountability
Financial accountability is something to which an
organization is very sensitive because it concerns its
operational processes. Finance staff report that, in
2016, MAS managed funds sourced from grants,
donors, and various institutions, infaq, the use of the
facilities, shodaqoh zakat, and others.
These funds totaled 13,970,818,095, which
represents a fairly large fund managed by the
mosque by realizing its financial management plan,
and budgetary revenue and expenditures (RAPBM).
In terms of fund management, MAS has done so in
accordance with best practice. This is demonstrated
by segregation of duties between income and
expenditure, where the former belongs to the
receipts sub-division and the latter to the expenditure
sub-division. Furthermore, control has been
established by requiring approval from the head of
finance for expenditure beyond five million prior to
the funds being debited.
This study contradicts the research of Triyuwono
and Roekhuddin (2000) and Triyuwono and
Roekhudin (2002) which examines amil zakat
institutions. It was found that internal control
practices are still very weak, in that there is a
duplicate position between receipts and expenditure.
This has potential for the occurrence of actions that
lead to incidence of irregularities in financial
management.
In terms of reporting, MAS is considered a
modern organization in comparison with other
similar organizations which have applied financial
reporting. The bookkeeping was done manually, i.e.
with Microsoft Excel. However, with the rapid
development of the mosque, which has quite a lot of
financial transactions, the manager has slowly begun
to prepare applications to aid in financial reporting.
This study is highly contrary to the research of
Simanjuntak and Januarsi (2011) conducted at one
of the masjids in the baitussalam mosque located in
the highway village of Ketapang. Tangerang found
that the financial management and reporting was
very simple. The manager used only financial
reporting systems traditionally made of four
columns, i.e. column expenditure, income and
balance, and his reporting was also not done
consistently and periodically.
The applicable reporting on mosque already
adopted PSAK 45 for nonprofit entities, in
accordance with the regulations that apply to
organizations such as the mosque. In this study,
researchers were given financial statements in the
form of realization of budget income, expenditure
balance, a mosque, and blind deficit surplus report.
The mosque cordially welcomes any institution to
perform an audit on its financial reports.
MAS publishes financial statements, including
balance sheet, cash flow surplus and deficit, for the
public every Friday.
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361
However, the researchers concluded from
observation that the financial report was not
explained in detail, both on screen and during its
publication. Furthermore, only the total amount of
the previous Friday’s infaq was announced to the
public, with details or transactions missing from the
announcement made during Friday prayers.
We observe that the almsgiver who gives directly
to the charity has no strong evidence of concern
being shown for the proper documentation of
receipts. Yet, if people want to receive documented
receipts, the mosque management invites them to go
to the integrated service unit and be given proof of
receipt of alms for the formyl, in order to have
evidence of taking part in infaq. This is useful for
controlling cash receipts and maintaining public
trust in the fund’s receipt and disbursement system.
Financial management of mosques is the full
responsibility of the provincial government every
year. Overall financial accountability applied by the
manager has been very good, as is attested to by the
acquisition of ISO certification 9001:2008.
Researchers are also looking for information about
the mosque having obtained ISO 9001:2008. If that
is true, Masjid Al Akbar is the second mosque in
Indonesia to receive this certification. The first was
Al Ikhlash mosque in jatipadang Jakarta. In fact, it
was the first in South-East Asia to receive it.
One of the quality management system (SMM)
standards that has been developed is ISO 9001
version 2008. It is preferred for the pattern of
business processes that occurs within the
organization of the company. Thus, almost all types
of business can implement the ISO 9001 quality
management system. Version 2008 was the latest to
be released, in December 2008. ISO 9001:2008
places more emphasis on the effectiveness of the
processes of an organization (Hendartho, 2014).
From these accountability tests, stewards are
always considering the risks that will occur. Look
how the attitude of managers when considering risks
that may simply be minimized by using internal
control, as well as audit from both internal and
external parties. Therefore, to increase the public's
trust, the manager applies strict supervision.
This research is contrary to that of Siskawati et
al. (2016). Using a case study, those researchers
unearthed accountability practices at the Jami '
Sungai Jambu Mosque. They found that the mosque
was considered one of the existing mosques in
Western Sumatra. It is still weak in the management
of its activities, specifically internal control,
oversight, and financial management. By contrast,
MAS has good resources and supporting facilities in
its financial management, as financial reports and
oversight are performed well.
Therefore, applying international accountability
to MAS has already been undertaken by Gonzalo.
Internally and externally, control has also gone well,
so the achievement is as good as his hold on the
preserve for the creation of people’s trust in the
MAS manager.
4 CONCLUSIONS
In comparison with other churches or mosques,
MAS has displayed exceptional accountability. This
is the case because the report produced has already
been disclosed to the pilgrims, as the principle is
even involved directly in some of its activities and
his responsibility is already seen in the report to the
provincial government of East Java.
Professionalism in the management of the Masjid
Al Akbar Surabaya Mosque is still a bit of a
problem, as a duplicate post could interfere with
one’s concentration at work. Having to work in
another place, we think, could lead to a dispersion of
attention and hinder the organization from achieving
maximum results.
Moreover, in terms of legal accountability, MAS
has been deficient in enforcing the applicable law
and regulations with regard to unlawful conduct
occurring within its premises. Violations committed
by the former superintendent and parking manager
remain unresolved, and management is
disincentivized to bring a case to court, even though
the act could have serve as a lesson to all officials if
any of them were to violate existing provisions. The
mosque was only completed in family and this could
have an impact on the occurrence of similar errors in
other activities in its management.
Stewardship theory applies to the management of
the mosque, where the manager actually carries out
most of his duties and is filled with a sense of
responsibility and selflessness that regardless of
what that will be obtained after carrying out the
management is also not sincere in manager gathered
with family at the feast of Eid al-Fitr and adha due to
still serve the pilgrims for the preparation of prayers
and warnings. Even sincere in accepting income
Manager given MAS or not given at all because they
had the principle of serving the people and worked
as worship is not working.
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
362
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