Designing a Budgeting Information System for Meal and Book
Expenses Based on the Financial Information System for an Islamic
Boarding School
Case Study at Al-Amin Islamic Boarding School in Mojokerto
Debby Ratna Daniel
1
,Ivana Laksmono
2
, Kafani Irawan
3
Department of Accountancy, Airlangga University, Surabaya, Indonesia
Keywords: Budgeting Culture, Budgeting System, Ethnography, Financial Information System, Internal Control,
Islamic Boarding School, Meal and Book Expenses, Selection Of Vendors.
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.
1 INTRODUCTION
The number of Islamic boarding schools in
Indonesia reached 28,961 in 2014 (Indonesia
Ministry of Religious Affairs, 2014). Al-Amin is an
Islamic boarding school located in Mojokerto. Based
on the Decree of Al-Amin Financial Management
Guidelines Letter number PPSA/003/OT-SK/2013,
expenditure costs are divided into three categories:
routine expenses (stuffs, energies, and services),
activity expenses, and construction expenses.
According to the expenditure data, around 37% of
expenses at Al-Amin were used for meals, and
around 10% were used for the santri’s books during
2016. In addition, there were problems related to
expenses such as an inadequate financial
information system, especially for budgeting for
meal and book expenses, and the inability of the
santri’s parents to paying the meal and book
expenses.
Meal expenses are one factor that determines the
monthly amount of i’anah (contribution to education
coaching) that must be paid by the santri’s parents.
However, this expense is determined by the Al-
Amin Cooperative before the start of the academic
year, which means that changes are only
implemented at the start of the next academic year.
In fact, the bills that must be paid by the Al-Amin
Cooperative for meals expense are always changed
every month. This fluctuation caused the difficulty
of the accuracy of funds allocation in terms of
operational activity (Table 1). Furthermore, the
different amounts charged for meals between Al-
Amin and the Al-Khadijah Cooperative lead to
difficulty in predicting the liquidity of the available
funds. On the other hand, book expenses are only
determined by the Al-Amin Cooperative for both
female and male santri. This expense is negotiated
by the Al-Amin Cooperative with other institutions
such as book publishers or shops, and uses a profit-
sharing system of 10% from the total revenue (for
Daniel, D., Laksmono, I. and Irawan, K.
Designing a Budgeting Information System for Meal and Book Expenses Based on the Financial Information System for an Islamic Boarding School - Case Study at Al-Amin Islamic Boarding
School in Mojokerto.
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 159-166
ISBN: 978-989-758-339-1
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
159

Al-Amin) in each of the odd mid-term semesters
(after the start of the new academic year).
Additionally, the Al-Amin Cooperative is only a
negotiator in the billing system. The cash that is paid
by the santri’s parents for books is directly accepted
by the cooperation treasurer (Table 2). The period of
payment is up to three months after the bill is
received by the santri’s parents.
Table 1: Actual expenses for meals in 2016
January
(in rupiah)
February
(in rupiah)
March
(in rupiah)
April
(in rupiah)
172,374,900 176,470,800 188,641,280 183,011,200
May
(in rupiah)
June
(in rupiah)
July
(in rupiah)
August
(in rupiah)
108,381,000 209,305,800 110,569,750 209,305,800
September
(in rupiah)
October
(in rupiah)
November
(in rupiah)
December
(in rupiah)
184,846,800 195,832,800 198,467,550 123,778,800
Table 2: Cash paid by wali santri for books, 2016
Year
Amount
(in rupiah)
2016 535,993,000
2015 458,446,500
To conclude, optimal budgeting for meal and
book expenses through the implementation of a
financial information system is expected to improve
the current system at Al-Amin Islamic Boarding
School. Budgeting can be an essential tool to
manage the financial system of an Islamic boarding
school in order to provide benefits for all
organizations involved, such as helping with fund
management, assisting in setting goals, evaluating
performance, and motivating for future thinking. In
addition, the system becomes a medium for
communication and coordination. Therefore, this
research has applied an ethnographical approach to
develop the financial information system for the
budgeting process for meal and book expenses at Al-
Amin Islamic Boarding School. Further research on
the internal control of the financial system can be
conducted to develop an accurate financial report.
2 LITERATURE REVIEW
2.1 Previous Research
In supporting this current research, we used three
local journals and an international journal as
guidelines or references to construct an effective
budgeting system at Al-Amin Islamic Boarding
School. The three local journals were published by
the following:
1. Rahayu et al. (2015), who suggest that the
cultural values of an institution should be
implemented as a basis in the funds budgeting
system, especially for school operational funds
(SOA).
2. Ribka and Daniel (2016), who explain that the
organizational structure and types of leadership
affect the accountability practices and financial
transparency in religious institutions.
3. Basri and Nabiha (2016), who describe the role
of accounting in non-profit organizations as an
instrument for internal and external stakeholders
that can be used to manage and monitor
development in accordance with the
organization’s mission.
In addition, the international journal used in this
research was written by Starck and Bailes in 1996.
They state that all administrators in an institution
should know and understand the budgeting process,
budgeting techniques, and the various types of
budget.
2.2 Financial Information System
A financial information system (FIS) is a part of a
computer-based information system (CBIS) that
provides financial information for organizations
(McLeod and Shell, 2011). A CBIS consists of three
input subsystems (accounting information system,
internal audit, and financial intelligence) and three
output subsystems (forecasting, funds management,
and budgeting or controlling). The central function
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
160

of a financial system is to facilitate the allocation
and deployment of economic resources, over time
and space, in an uncertain environment (Karyotis &
Onochie, 2017).
2.3 Cash Receipt Information System
A cash receipt information system is an
organizational structure designed to provide
information flow and reports that consist of certain
activities in order to support routine activities
relating to billing and payment acceptance, to
support financial problem solving, and to help create
internal and external financial reports in accordance
with the applicable standards (Gellinas and Dull
2008). It is designed to protect an organization from
abuse, including fraud, so that cash can be collected
and used in line with the organization’s mission
(Pasaribu, 2017).
2.4 Cash Disbursement Information
System
Gellinas and Dull (2008) define the cash
disbursement information system as a designed
system that executes certain functions, such as
accounts payable and the cashier department,
supporting decision making in account payable and
the cashier department, and providing internal and
external reports.
2.5 Internal Control
An internal control refers to organizational rules and
procedures used to safeguard assets and to detect
fraud, waste, and abuse (Park et al., 2016).
Moreover, good internal control consists of five
components: 1) control environment, 2) risk
assessment, 3) information system and
communication, 4) control activities, and 5)
monitoring.
2.6 Database Processing System
The main feature of a relational database
management system (RDBMS) is the use of key
fields that allow connection between one table and
another. This means that the developer does not need
to specify the hierarchy (as in network databases).
Instead, the “key” fields identify one row and can be
either surrogate or business-logic-driven. This
allows the user to change the structure of certain
tables (or to add columns, which are frequently
called attributes) without changing the whole design
(Tromifov et al., 2017). They also implied that this
system will integrate all independent files and has
the ability to meet the needs of different activities.
Furthermore, there are other reasons for creating this
system: 1) using an entity-relationship model, 2)
identifying entities, and 3) identifying the
relationships between all entities.
2.7 Public Sector Accounting
International public-sector accounting is
operationalized to provide accurate and
comprehensive accounting information with a view
to demonstrating appreciable levels of
accountability, stewardship, and credibility
(Ademola et al., 2017). When managing a public
fund, budgeting can be planned to predict the cash
receipts and disbursements. In addition, the
characteristics of public-sector budgeting can be
explained as follows: a budget must be declared in
financial and non-financial units; a budget must
cover a specific time; a budget contains
commitments and the ability of management; a
budget proposal has been reviewed and agreed by
related parties; and a budget can only be changed in
special circumstances.
3 RESEARCH METHOD
This research used a qualitative approach by
applying an ethnography method to find descriptive
information about the budgeting system at Al-Amin
Islamic Boarding School. Ethnography investigates
societies and cultures by examining the human,
interpersonal, social, and cultural aspects in all their
complexity (Shagrir, 2017). The design of this
research was adopted from the ethnography steps of
Spradley’s (1997) Development Research Sequence.
The steps are as follows:
1. Determining the informants by using five
minimum requirements: 1) full enculturation, 2)
direct involvement, 3) unknown cultural
situation, 4) sufficient time, and 5) non-analytics.
2. Interviewing the informants and paying attention
to five elements: 1) explicit purpose, 2)
Designing a Budgeting Information System for Meal and Book Expenses Based on the Financial Information System for an Islamic
Boarding School - Case Study at Al-Amin Islamic Boarding School in Mojokerto
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ethnographical explanation, and 3)
ethnographical questions.
3. Making ethnographical notes, including field
notes, image recording devices, artifacts, and
other instruments, in order to describe the
cultural situation. In addition, ethnographical
notes should contain a short report, an expanded
report, field research journals, and analysis and
interpretations.
4. Asking descriptive questions that can be selected
from five types: grand tour questions, mini tour
questions, example questions, experience
questions, and original language questions.
5. Analyzing the ethnographical interviews by
applying the following sequences: 1) identifying
the problem, 2) collecting cultural data, 3)
analyzing the cultural data, 4) formulating an
ethnographical hypothesis, and 5) writing the
ethnography.
6. Making sure the domain analysis consists of
certain elements, such as a cover term, a
semantic relationship, included terms, and
boundaries.
7. Asking structural questions based on certain
principles, such as concurrence, explanation,
repetition, context, and cultural framework.
8. Carrying out a taxonomic analysis by applying
the following steps: 1) choosing the domain, 2)
identifying the substitute framework, 3)
searching the subset, 4) looking for the large
domain, and 5) making a temporary taxonomy.
9. Asking contrasting questions in order to find
different symbols.
10. Conducting a component analysis that is related
to the cultural symbols.
11. Finding the cultural theme.
12. Writing the ethnography.
4 ANALYSIS
4.1 Determining the Informants
In this research, we selected informants from Al-
Amin Islamic Boarding School as follows:
1. Ustad Najib is the Head of the Association and
Social Secretariat Office, and has the authority to
organize the fund of the santri’s parents or other
parties, managing expenses over one million
rupiah, controlling the staffing system, managing
meal expenses, and building cooperation with
outside parties.
2. Ustad Abu Abbas is the Head of the Caregiver
Board Secretariat Office and the Coordinator of
the Al-Amin Cooperative, and has the authority
to compile all budgets for book procurement
proposed by madrasah and pesantren.
3. Ustad Imaddudin is the Head of Madrasah
Aliyah (senior high school) and Al-Amin
Pesantren Cooperative (Al-Amin Koppontren),
and is responsible for authorizing the proposed
budgets for book procurement.
4. Ustad Agung is one of the teachers at Al-Amin
Islamic Boarding School, and is responsible for
creating the budgets for book procurement, along
with other teachers.
4.2 Informant Interviews
In the process of interviewing the informants, we
selected related staff who have been actively
involved with Al-Amin Islamic Boarding School for
the past three years. The detailed explanation of the
interview process is as follows:
1. The first informant was Ustad Najib, who was
interviewed twice, on August 16, 2016, and
December 28, 2016. The interview took place in
the Secretariat Office of the Association
(Mojokerto). Ustad Najib talked about the
general budget system for meal and book
expenses.
2. The second informant was Ustad Abu, who was
interviewed on November 20, 2016. The
interview resulted in a specific description
related to the budgeting system for meal and
book expenses.
3. The third informant was Ustad Imaddudin, who
was interviewed on December 25, 2016, in the
Madrasah Aliyah office. He discussed the
budgeting process for book expenses.
4. The fourth informant was Ustad Agung, who was
interviewed on December 28, 2016. He
explained the components of the book expenses
budget.
4.3 Ethnographical Notes
This field research was conducted during the period
of April 2016 to October 2017. At the beginning of
the process, we conducted an initial survey of the
budgeting system at Al-Amin Islamic Boarding
School. Then, the research topic of budgeting for
meal and book procurement expenses was
determined based on the results concerning the
percentage of spending costs, as mentioned in the
introduction section. Later, participatory observation
by Kafani Irawan has been done through joining as a
member of the finance department on April 4, 2016.
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Results obtained from the field research included
information on: organizational structure, vision and
mission, the process of cash receipt and
disbursement, transaction recording, general
budgeting, the meal expenses budget, and the book
procurement expenses budget. Furthermore, a
number of primary and secondary informants were
selected in order to investigate in-depth information
relating to the budgeting system for meal and book
procurement expenses.
4.4 Descriptive Questions
The descriptive questions were asked in an attempt
to understand the culture of budget making for meal
and expenses based on the procedures of cash
receipt (Figure 1.1) and cash disbursement (Figure
1.2), and also the personnel involved in the process.
In addition, we were able to obtain more detailed
information from the related parties and the selected
informants on the culture applied to compose a
budget over a certain period.
Figure 1: General description of cash receipt procedure
(Internal Process, 2016).
Figure 2: General description of cash disbursement
procedure (Internal Process, 2016).
4.5 Analysis of the Ethnographical
Interviews
All of the directions that were given by all of the
informants must be followed in order to describe the
business process and environmental management of
Al-Amin Islamic Boarding School, in particular for
meal and book procurement expenses. For meal
expenses, the cash disbursement process begins
when all bills are received from the supplier (orally
passed on to the treasurer) and the repayment of all
bills will be transferred from the PPSA account at
BPRS Mojokerto to the bank account of the Al-
Amin and Al-Khadijah Cooperative. On the other
hand, the cash disbursement process for book
procurement expenses was not found because of the
direct management of Al-Amin Cooperative without
the involvement of Al-Amin Islamic Boarding
School.
4.6 Domain Analysis
The domain of this research encompassed the overall
components in the budgeting process for meal and
book expenses, including the budgeting report, the
budgeting procedure and database, the cash
disbursement process, the cash receipts process, and
the relationship between all terms used.
4.7 Structural Questions
The structural questions helped to obtain all
knowledge from the informants in order to sharpen
the information on why the budgeting process for
meals always fluctuates and why there is no budget
Santri's parents come
to the Front Office
Department for paying
book and meal cost
Front Office staff will
Give the amount of bills
that must be paid of
f
Santri's parents pay the
b
ills according to their
financial ability
Front Office staff will
receive the payment
Santri's parents accep
t
the receipt for payment
as a legal tool
payment
Cooperative
management will inform
the treasurer of Islamic
Boarding School about
the number of bills
The treasurer will report
orally to the Head of
Association and Social
Secretariat Office
The Head o
f
Association and Social
Secretariat Office will
p
ublish the repayment
of the standing
instruction
The Head o
f
Association and
Social Secretaria
t
Office will send the
standing instruction
to BPRS Mojokerto
BPRS Mojokerto will
transfer to the
Cooperative Account
b
ased on the standing
instruction
Designing a Budgeting Information System for Meal and Book Expenses Based on the Financial Information System for an Islamic
Boarding School - Case Study at Al-Amin Islamic Boarding School in Mojokerto
163

for book expenses. In obtaining further information,
we learned that the process for meal budgeting is
started from the analyze of entire budget
components. Payments for meals are transferred on
the tenth of each month by the treasurer to the
account of the Al-Amin and Al-Khadijah
Cooperative. In contrast, book expenses do not have
a budget because this is managed by the treasurer of
the Al-Amin Cooperative.
4.8 Taxonomic Analysis
The process of taxonomic analysis consisted of two
steps, which are explained in detail in the following:
1. The first step is to determine the domain of the
research. The domain is the budgeting
information system for meal and book expenses.
2. The second step is to identify the proper
substitution framework for analysis. This
research used an accounting information system
framework using a financial information system
approach in an attempt to analyze the existing
budgeting system for meal and book expenses.
4.9 Contrasting Questions
The contrasting questions were put to the highest
authority at Al-Amin Islamic Boarding School, who
was responsible for the book and meal expenses
budget. These questions covered the existing
budgeting systems and procedures, the use of
documents, the implemented technologies, the aims
and values of the existing system, the related staff,
the sources use, and contingency.
4.10 Component Analysis
The components of the meal expenses budget, i.e.
material costs and labor costs, that were analyzed in
this research describe the connection between the
condition of the current budgeting system and the
culture within Al-Amin Islamic Boarding School.
On the other hand, there is no component for the
book expenses budget because the management of
book procurement was the responsibility of the Al-
Amin Cooperative. The contrasting conditions for
the meal and book expenses budgets were
formulated to draw up suggested procedures for the
meal and book expenses budget.
4.11 Finding the Cultural Theme
The current cultural theme of the budgeting system
for meal and book expenses at Al-Amin Islamic
Boarding School is the Gotong Royong culture. This
is inspired by Islamic values, as stated in the holy
book of the Quran. This cultural theme will be
implemented as a basis for the new system.
4.12 Writing an Ethnography
The Al-Amin Islamic Boarding School was
established based on the initial ideas of K.H.
Mas’Ud Yunus in 1998, to change the orphanage
into a formal education institution, namely,
Madrasah Tsaniwiyah and Madrasah Aliyah, in an
attempt to prepare young Muslim generations of
Nahdlatul Utama in Indonesia to have a quality, a
noble personality, self-reliant, a soul of independent,
and many advantages for homeland and nation.
Then, the idea was developed and approved by
Bambang Prayitno, the leader of the orphanage.
Next, a meeting of the founders and committee
members was held to build the Al-Amin Education
and Social Foundation (YPSA), which became the
Al-Amin Education and Social Association (PPSA)
in 2008. Then, an organizational structure was
formed, combining the national education
curriculum and the Islamic boarding school. Finally,
all santri activities and soft-skills training were
facilitated.
Based on the research, Al-Amin Islamic
Boarding School accommodates all the needs of the
santri, including meals and books. Amount of meal
expenses were determined at the beginning of
boarding school curriculum. This amount always
fluctuates into tens of millions of rupiah each month
because of the imbalance between the funds
receiving and spending. The imbalance occurred due
to the irregular meal system, which means that meal
expenses cannot be calculated clearly. In addition,
the two cooperatives (Al-Amin and Al-Khodijah)
never explained the bills for meals transparently and
give formal documents as a legal payment tool. On
the other hand, there is no budget determination for
book expenses because the management of this
budget has been passed to the Al-Amin Cooperative.
The cost estimation only can be accepted when the
Al-Amin Cooperative gives confirmation. Although
the management of Al-Amin Islamic Boarding
School is not involved in book expenses, they must
help to ensure payment from the santri’s parents as a
requirement to take the examination.
In conclusion, the different conditions of the
meal and book budgets can be traced to the cash
receipts and disbursement at Al-Amin Islamic
Boarding School. The cash receipts for meal
expenses are divided into two systems: the receipt
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
164

system represented by BPRS Mojokerto and the
direct receipt system by the PPSA Secretariat. The
cash disbursement for meal expenses uses only
spoken information from the treasurer of the PPSA
Secretariat. In contrast, cash receipts and the
disbursement of book expenses were not found
because of the direct management by the treasurer of
the Al-Amin Cooperative, who also acts as the
treasurer of the PPSA Secretariat.
5 CONCLUSION &
RECOMMENDATIONS
5.1 Conclusion
Based on the results of the analysis and the
implemented theory in this research, there are some
conclusions, which can be summarized as follows:
1. The current budgeting system for meal expenses
still has weaknesses in certain aspects, including:
the internal control aspect, e.g. the lack of a
separation function for the determinant and the
implementer; the uncertainty of management in
the function; confusion between the main task
and the function; the effectiveness aspect, e.g.
the lack of direction in the budgeting process;
and the efficiency aspect, e.g. the absence of a
vendor list as a reference to set the budget, which
can lead to inefficiency in future budgets.
2. The existing cash receipts system has the
following deficiencies: an absence of segregated
duties for the cashier and bookkeeper; the
possibility of corruption in the future because
there are no policies on the cash amount that can
be carried or the party who has the right to issue
cash; no periodical review of cash receipts; and
the income received is never deposited into the
right account.
3. The cash disbursement system running at this
time faces a number of threats, including: fraud
and misstated financial statements as an effect of
the lack of supporting documentation on cash
disbursement transactions; unpredicted
fluctuation that causes doubts about running
other activities; and high meal costs that would
increase the load of santri parents.
5.2 Recommendations
Based on the conclusions of this research, the
following recommendations are suggested:
1. A financial information system with strong
internal control and a complete database should
be implemented as a guide for: budget setting,
fund management, and forecasting.
2. Organization restructuring should be carried out,
with new positions added, i.e. accounting, which
will provide benefits such as the separation of the
cashier and bookkeeper, and an increase in
effectiveness.
3. Payment in the form of “natura”, e.g. rice, red
onions, white onions, etc., could help to supply
the raw foods needed and act as a payment tool
for santri meal and book expenses.
4. The development of a food distribution system
for the santri, such as fingerprint usage to
mitigate the risk of increasing shopping costs.
This system will detect which santri take meals
out of their quota and this will be recorded as an
account receivable to be billed as an additional
i’anah.
5. The use of a costing method in meal production
will be helpful to calculate meal expenses
independently.
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