Rahayu, Ruci Arizanda and Prof. Dr. Unti Ludigdo,, SE, M.Si, Ak and Dr. M. Achsin,, SE, SH, MM, M.Ec.Dev, Ak (2017) Transparansi Dan Akuntabilitas Laporan Keuangan Masjid Nasional Al Akbar Surabaya. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memahami makna transparansi dan akuntabilitas laporan keuangan Masjid Nasional Al-Akbar Surabaya dengan fokus penelitian, yakni: (1) Peran dan penetapan kebijakan akuntansi masjid; dan (2) Penerapan akuntabilitas dan transparansi laporan keuangan organisasi masjid. Penelitian ini merupakan penelitian deskriptif kualitatif pendekatan studi fenomenologi transcendental dengan mengambil situs dan lokasi penelitian Masjid Nasional Al Akbar Surabaya. Data diperoleh melalui teknik wawancara pada key informan sebanyak 12 (dua belas) orang dengan status jamaah, donatur, Kepala Bagian, Kepala Bidang, Bendahara, Sekretaris, dan Karyawan Masjid. Pengujian keabsahan data dilakukan dengan teknik trianggulasi dan metode analisis data dilakukan melalui tahapan intentional analysis, epoche, dan eidetic reduction. Hasil penelitian menyimpulkan bahwa Masjid Nasional Al Akbar Surabaya dalam praktek akuntansi menggunakan standar baku PSAK No. 45 Tahun 2011 tentang Organisasi Nirlaba meliputi lporan posisi keuangan, laporan aktivitas, laporan arus kas, dan catatan atas laporan keuangan. Perilaku praktek akuntansi dijamin oleh kualitas keimanan yang baik oleh adanya nilai-nilai amanah, istiqomah, uswah, mas’uliah, dan li jami’ il-ummah sebagai pedoman perilaku para pengelola masjid, struktur organisasi dengan SDM kompeten, dan peran jama’ah serta pengakuan Sertifikat Sistem Manajemen Mutu ISO 9001:2008. Prinsip akuntabilitas dipandang sebagai bagian dari ibadah dengan pola pertanggungjawaban vertikal dan horizontal. Pola vertikal kepada Badan Pengawas, Pemrov Jawa Timur dan terutama pertanggunjawaban kepada Allah SWT sebagai upaya mendapatkan ridho-Nya. Pola horizontal ditujukan para donatur masjid dan masyarakat. Penerapan akuntabilitas laporan keuangan ditandai oleh penerapan PSAK 45 dengan penyusunan laporan keuangan secara periodik setahun sekali disampaikan kepada Badan Pengawas sebagai Auditor Intern dan Gubernur Jawa Timur. Pelaporan keuangan kepada donatur dilakukan sebatas nilai dana yang disumbangkan pada saat dana sumbangan tersebut selesai pemanfaatan. Prinsip transparansi dilakukan dengan menyediakan informasi yang jelas tentang prosedur-prosedur, biaya-biaya, dan tanggung jawab Badan Pengelola Masjid serta pemberian kemudahan akses informasi laporan keuangan, penyusunan mekanisme pengaduan, dan peningkatan arus informasi melalui kerjasama dengan media-media publik. Namun demikian, laporan keuangan belum pernah dilakukan pemeriksaan oleh auditor independen sehingga mengurangi nilai akuntabilitas dan transparansi laporan keuangan itu sendiri.
English Abstract
This study is conducted to understand the meaning of transparency and accountability financial report of Surabaya Al Akbar national Mosque, while the focuses of this study are: (1) the rule and policy determining of mosque accountancy, and (2) the application of accountability and transparency financial report of mosque organization. This study is a descriptive qualitative study while the study approach is phenomenological transcendental by taking site and location at Surabaya Al Akbar National Mosque. Data is gained by interview to 12 (twelve) informant keys as communities, donor, administrative section head, treasury, secretary, and mosque staff. Data validity testing is taken by triangulation technique and analysis method is taken by intentional analysis, epoche, and eidetic reduction steps. The result of the study concludes that Surabaya Al Akbar National Mosque in applying accountancy uses the basic standard PSAK nu. 45 year 2011 about nonprofit organization including financial position report, activities report, money supply report, and notes for financial report. Applying this practice is guaranteed by good faith quality values as amanah, istiqomah, uswah, mas’uliah, and lil jami’il-ummah as behavior orientation for the mosque organizer, skillfully human resources in organization structure, community role, and the acknowledgment by quality management system ISO 9001:2008. Accountability principal is part of worship by vertical and horizontal responsibility pattern. The vertical pattern to supervisor agency, East Java Government, and Allah SWT to get His blessing. The horizontal pattern is tended to mosque donor and society. The applying of accountability financial report is marked by the PSAK 45 application within arranging the financial report periodically once a year delivered to supervisor agency as internal auditor and East Java Governor. Financial reporting to donor is done by the value of the money as it used. Transparency principal is done by providing clear information about the procedures, costs, and responsibility of the mosque organizer agency and giving ease access to financial report information, complaint mechanism arrangement, and improving information through cooperation with public medium. However, financial report has not checked yet by independent auditor so, it is lessening the value of accountability and transparency financial report itself.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/297.351/RAH/t/2017/041804525 |
| Uncontrolled Keywords: | Fenomenologi, Akuntabilitas, Transparansi, Informan, Wawancara, Ridho Allah,Accountability, Allah’s blessing, Informant, Interview, Phenomenological, Transparency. |
| Subjects: | 200 Religion > 297 Islam, Babism, Bahai Faith |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 24 Aug 2022 02:28 |
| Last Modified: | 24 Aug 2022 02:28 |
| URI: | http://repository.ub.ac.id/id/eprint/193487 |
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