Behavioral Accounting of Amir and Takmir Sunan Ampel Surabaya
on Financial Reporting
Aprilya Dwi Yandari and Erina Sudaryati
Department of Accounting, Airlangga University, Surabaya, Indonesia
Keywords: SFAS No. 45 year 2011, sunan ampel, transparency, accountability.
Abstract: This research used qualitative research with descriptive approach. The data used secondary data, with data
collection techniques using observation, and documentation. The purpose of this study is to review, analyze
how the amir and takmil behavior forms in financial reporting on Sunan Ampel for accountability to the
community in the form of transparency and accountability. Previously religious life seemed to be another
dimension that does not require transparency and accountability directly in the form of accounting reporting.
Structured financial statements as set out in SFAS No. 45 year 2011 can be used as a guide to prepare
financial statements so that the financial statements produced accountable and more transparent. Providing
information that is transparent and accountable, takmir has encouraged the community to participate in
maintaining and maintaining the beauty of the area, because they seem to share in it. Given this form of
responsibility, it can limit the unacceptable behavior of takmir and amil, with the fear that they will convey
information that is not actually happening due to its own interests. The existence of good management, then
the funds can be useful to reduce the social gap, where the lessfortunate people can feel the benefits of the
donation. It will cause friendship among fellow human beings become more intense, so that Islam really
become rahmatan lil alamin or grace for the universe.
1 INTRODUCTION
Indonesia has a new cultural diversity that is the
result of the acculturation of indigenous Indonesian
culture, which has a major influence from Hinduism
with Islam that goes to Indonesia. This can cause the
people of Indonesia to now greatly respect the Wali
Allah. And now, one of the honorable efforts that the
community can make to privilege its grave. They
assume that the Wali Allah has karomah value
because of his glory in spreading the religion of
Islam so according to them whoever praying around
the tomb of the Wali Allah will get his karomah.
One of the guardians of God who plays a major role
in the spread of Islam in Surabaya is Sunan Ampel.
In a certain time or month, many Muslims who
together visit the maqam of the guardian, either with
groups or individuals. In his visit, many Muslims
who also contributed to the infaq or sodaqoh either
to the area manager or through a small box that
already exists.
Donations in the form of infaq and sodaqoh from
the community we can value as one source of
income for managers or communities around the
area. However, in our opinion, the fund management
is not maximal because the public does not know
how the form of responsible management is done by
the manager of the area and whether there is
transparency for every transaction made by the
manager regarding the needs that occur within the
scope. In fact, the high level of uncertainty and
environmental instability faced by various
organizations, it needs a good planning system in
any case. Thus, the role of accounting in terms of
financial management of an organization even more
realized by various parties, both profit oriented and
non-profit organizations.
Jusuf (2005) states that non-profit organizations
are non-profit organizations such as religious
organizations, foundations or educational
institutions. As the study conducted by Andarsari
(2016) relates to the financial reports of non-profit
organizations, especially in the mosques which state
that mosque institutions in their financial
management require good accounting
implementation as a form of accountability to donors
and the surrounding community who become
mosque worshipers. Structured financial statements
348
Yandari, A. and Sudaryati, E.
Behavioral Accounting of Amir and Takmir Sunan Ampel Surabaya on Financial Reporting.
In Proceedings of the 1st International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP 2017) - Transforming Islamic Economy and Societies, pages 348-352
ISBN: 978-989-758-315-5
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved

as set out in SFAS No. 45 year 2011 can be used as
a guide to prepare financial statements so that the
financial statements produced accountable and more
transparent.
So, the process of recording the financial of the
mosque or like Ampel burial area usually only
includes cash receipts and expenses alone without
showing the amount of assets owned by the area and
how much its value, so many cases of loss assets due
to the weakness of the financial reporting system.
The application of a sound financial system will
provide an appropriate answer to the public's doubt
about the organization of the mosque, takmir, and its
administrators.
Therefore, in the presence of a motivational drive
to begin to improve the accountability system
undertaken by the Ampel area management agency,
we try to take the issue of how the accountability
process exists within the area. Whether, the
responsibility is transparent or not. Because the role
of transparency is very important in an organization
so as not to generate opinions outside the interests
that we expected.
2 THEORETICAL BASES
2.1 Definition of Infaq / Shadaqah
The definition of infaq, according to Cholid (1993:
5) in Suyitno and Abdushomad (2005) said infaq can
mean donate or provide sustenance or spend
something to others based on sincerity and for God
alone. From the Qur'an, the infaq command contains
two dimensions, namely: 1) infaq is obliged jointly;
and 2) voluntary infaq sunna.
Shadaqah, shadaqah comes from the word
shadaqah which means true and can be understood
by giving or giving something to others. In this
concept, shadaqah is a manifestation of faith and
taqwa for a person, meaning a person who likes to
give charity is a person who is true to his or her
faith. (Suyitno and Abdushomad, 2005)
2.2 Recognition, Measurement and
Presentation of Zakat, Infaq /
Shadaqah in PSAK N0. 109
Initial Recognition of Zakat, that IAI (2012) of zakat
is recognized when cash or other assets are received.
Then Zakat is recognized as a zakat fund enhancer:
 If accepted cash form then,
 If received in non-refundable form at the fair
value of the noncash assets,
Measurement after Zakat initial recognition, in
IAI (2012) the measurement of zakat is explained
that if there is a decrease in the value of zakah
assets, the amount of the loss is treated as a
deduction of zakat fund or amil fund deduction
depending on the cause of the loss. And the
impairment of zakat is recognized as:
 Zakat deduction of funds, if not caused by
negligence amil,
 Losses and losses amil funds, if caused by
negligence amil,
The distribution of zakat, IAI (2012) explains
that zakat channelled to mustahiq is recognized as a
deduction of zakat funds for:
 Amount delivered, if in cash,
 The carrying amount, if in the form of noncash
assets,
Measurement after initial recognition
infaq/shadaqah, infaq/alms received can be cash or
non-cash assets. Noncash assets may be current
assets or non-current assets. Non-current assets
received by amil and mandated for management are
valued at fair value on receipt and recognized as
non-current assets of infaq/alms. Depreciation of the
asset is treated as a deduction of infaq/tied funds if
the use or management of the asset is determined by
the giver IAI (2012).
Current noncash assets are valued at cost, while
noncurrent assets are valued at fair value in
accordance with the relevant PSAK. Impairment of
infaq/alms donated assets is recognized as:
 Reducing infaq / alms funds, if it happens not
caused by negligence amil,
 Losses and losses amil funds, if caused by
negligence amil,
Presentation of Zakat, Infaq/Shadaqah, according
to IAI (2012) that amil presents zakat funds,
infaq/alms funds, amil funds, and nonhalal funds
separately in the balance sheet (financial position
report).
3 PREVIOUS RESEARCH
In the description of the problems we observed, we
have similar research related to previous studies. But
in our research, we did different research on the
Ampel area object by looking at the point of view of
the management of the funeral and can also be
linked to the management of the mosque. The
following research is related to PSAK 109,
including:
Istutik (2013) examines related to the
implementation analysis of zakat accounting and
Behavioral Accounting of Amir and Takmir Sunan Ampel Surabaya on Financial Reporting
349

infaq/alms (PSAK109) at amil zakat institution in
Malang. This research uses descriptive qualitative
research conducted in five places, namely LAZIS
Sabilillah, Baitul Maal Hidayatullah (BMH), Al-
Falah Social Fund Foundation (YDSF), LAZISMU,
and LAZIS Baitul Ummah. In this study resulted
that amil institutions have not applied ZIS
accounting standard (PSAK 109) for the preparation
of its financial statements. On the other hand,
financial accountability still limited to reports of
cash receipts and disbursements. Introduction and
moreover understanding of managers of amil
institutions against PSAK 109 was still very less. It
requires the involvement of universities,
professional organizations, or the ILZNAS to
provide training on PSAK 109. With the education
level of the majority of universities managers,
training will be able to immediately improve their
understanding of PSAK 109.
Shahnaz (2016) examines the implementation of
PSAK 109 regarding the accounting financial
reporting of zakat, infaq/alms to BAZNAS of North
Sulawesi Province. In this study used the analytical
method used was descriptive qualitative. The result
of this research was BAZNAS Provinsi SULUT not
yet prepare financial report according to PSAK
No.109. The financial statements of BAZNAS were
in the form of income report and fund distribution,
so that financial reporting, fund change report, asset
change report, cash flow statement and notes to
financial statement are required.
Hermawan and Astriana (2010) examine related
to zakat accounting and efforts to increase
transparency and accountability of amil zakat
institutions. In this study resulted that financial data
in the form of financial statements can be presented
with complete as the theory revealed, with the
presentation of financial statements that are simple
and accountable. The form of transparency and
accountability of LAZNAS "XYZ" to stakeholders
of this institution is reflected in the financial
statements presented either through data received by
the researcher or data that can be opened directly on
the official website, although the financial reporting
form in the official site of LAZNAS "XYZ" certain
period.
Andarsari (2016) examines the financial
statements of non-profit organizations (mosque
institutions). This study resulted in the existence of
structured financial statements as set out in SFAS
No. 45 year 2011 can be used as a guide to prepare
financial statements so that the financial statements
produced accountable and more transparent. This
was also the answer to the distrust of people who are
wondering about the mosque's financial statements,
which were usually very simple and not detailed.
Habib (2016) examines in relation to the
principle of zakat, infaq, and shadaqah accounting
based SFAS 109. In this study was a literature study
that emphasis was placed on the use of secondary
data. This study found that most BAZIS in making
financial statements were not guided by PSAK 109,
that was many still use simple financial reporting
with cash basic method, where the recording of all
transactions was only done when issuing and
receiving cash.
4 RESEARCH METODOLOGY
In writing this article using qualitative research
methods, by using data collection method of
literature study and the type of seconder data in the
form of the results of previous studies by obtaining
the data from interviews to the parties it and by
obtaining data observational. The literature related
data were collected and analyzed by reviewing how
the researchers interpreted in providing feedback on
each of the existing problems and in providing
solution solutions on any issues related to this
article.
5 RESULTS AND DISCUSSION
All activities of both public and private institutions
are always required to be transparent and
accountable. Religious life seems to be another
dimension that does not require transparency and
accountability directly in the form of accounting
reporting. Accounting is shaped by its environment
through complex social interactions, it can also turn
to affect its environment. Even though traditional
views see accounting as being constructed through
social interaction as a result of social, economic, and
political events, there is another approach to
accounting forming its environment with social
interaction (socially constructing). This proves that
accounting is not a form of value-free science and
practice, but on the contrary it is a discipline and
practice and very loaded with value.
Transparency needs to be done by amir or takmir
management of zakat or infaq in mosque. This has
been discussed in Al-Quran Surah Al-Baqarah verse
282, states:
“O ye who believe! When ye contract a debt for
a fixed term, record it in writing. Let a scribe
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
350

record it in writing between you in (terms of)
equity. No scribe should refuse to write as Allah
hath taught him, so let him write, and let him
who incurreth the debt dictates, and let him
observe his duty to Allah his Lord and diminish
naught thereof. But if he who oweth the debt is of
low understanding, or weak, or unable himself to
dictate, then let the guardian of his interests
dictate in (terms of) equity. And call to witness,
from among your men, two witnesses. And if two
men be not (at hand) then a man and two women,
of such as ye approve as witnesses, so that if the
one erreth (through forgetfulness) the other will
remember. And the witnesses must not refuse
when they are summoned. Be not averse to
writing down (the contract) whether it be small
or great, with (record of) the term thereof. That
is more equitable in the sight of Allah and surer
for testimony, and the best way of avoiding doubt
between you; save only in the case when it is
actual merchandise which ye transfer among
yourselves from hand to hand. In that case it is
no sin for you if ye write it not. And have
witnesses when ye sell one to another, and let no
harm be done to scribe or witness. If ye do (harm
to them) lo! it is a sin in you. Observe your duty
to Allah. Allah is teaching you. And Allah is
knower of all things. The above verse is the
longest verse in the Qur'an and clearly contains
the order of recording practice in economic
transactions or accounting transactions. This
verse is the most explicit verse discussing
accounting practice, taking note of transparently
because recording is part of the main function of
accounting “.
Accountability is demonstrated by the actions of
individuals and organizations, not only through
reporting and disclosure requirements, but also in
their responsibility to the public in terms of
organizational and performance values (Ebrahim,
2003). Public accountability is the responsibility of
the recipient of responsibility for managing
resources, reporting and disclosing all activities and
activities related to the use of public resources to the
principal. Amil or takmir need to prioritize by
disclosing all activities and activities related to the
management of funds undertaken. This is because
accountability also means an obligation to account
for what a person has done or does not do.
Responsibility is one of the central teachings of
religion. That God is All-Just, then everyone will be
responsible for his actions, no matter how small it is,
and will get a worthy reply. Replies can be received
later in the hereafter, or now in the world, or even
both, rewarded in the world and in the Hereafter.
This is in accordance with what has been discussed
in verses of Al-Quran in Al Mudatstsir verse 38
states:
“Each person is responsible for what he has done”
Behavior of responsibility must be applied
wherever we are because it is a commendable
character, therefore we are responsible for any form
whatever we do, whether it is good deeds or not.
Being responsible means that we too have been
honest about both ourselves and others. By
explaining the verse, we hope that amil and takmir
have an awareness of themselves to be fully
responsible for the management of the funds
obtained from the community, so that management
can be maximized again.
In addition, by disclosing accountable and
transparent information, amil and takmir will gain
greater public trust, so that the community will be
encouraged to participate actively in the activities
that are held. The community can also be a monthly
donor whose funds can be of great benefit to the
management of mosques and tombs in the Sunan
Ampel complex. By providing transparent and
accountable information, takmir has encouraged the
community to participate in maintaining and
maintaining the beauty of the area, as they seem to
share the area.
Then, in the presence of good management, the
funds will also be useful to reduce social inequality,
where the less fortunate people can also benefit from
the donation. By reducing the gap, it is expected to
increase the affection between the rich and the poor,
because poor people feel cared for and then they will
be helped financially. Not only for the poor, but
good fund management will also be useful for those
in need, such as the victims of natural disasters
without paying attention to their background and
religion. The existence of this will cause friendship
among fellow human beings become increasingly
tight, so that Islam really become rahmatan lil
alamin or grace for the universe.
6 CONCLUSIONS
Behavioral responsibility should be applied
wherever us because it is a commendable trait. We
are responsible for all the things we do, whether they
are good deeds or not. Amil and takmir are expected
to have an awareness of themselves to take full
responsibility for the management of funds obtained
from the community, so that management can be
maximized again. Given the form of responsibility
Behavioral Accounting of Amir and Takmir Sunan Ampel Surabaya on Financial Reporting
351

to the donor community, it can limit the
unacceptable behavior of takmir and amil. Where
there is a concern that they will convey information
that is not actually happening because of their own
interests. In addition, with good management, the
funds are also beneficial to reduce social inequality,
where the less fortunate people can also benefit from
the donation. So, with the reduction of the gap is
expected to increase awareness among the rich and
poor, because the poor people feel cared for. And
then they will be helped from the financial side. Not
only for the poor, but good fund management will
also be useful for those in need, such as the victims
of natural disasters without paying attention to their
background and religion. The existence of this will
cause friendship among fellow human beings
become increasingly tight, so that Islam really
become rahmatan lil alamin or grace for the
universe.
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