Transparency and Accountability of Financial Report at Surabaya Al Akbar National Mosque

Abstract

This study is conducted to understand meaning of transparency and accountability of financial report at Surabaya Al Akbar national Mosque. This study is a descriptive qualitative study with phenomenological transcendental approach. The research location is Surabaya Al Akbar National Mosque. Data is gained by interview from 12 (twelve) keys informant as communities, donor, administrative section head, treasury, secretary, and mosque staff. Data validity testing is taken by triangulation technique and the analysis method uses intentional analysis, epoche, and eidetic reduction steps. The study result concludes that Surabaya Al Akbar National Mosque applies the basic standard of PSAK No. 45 year 2011 about nonprofit organization including financial position report, activities report, money supply report, and notes for financial report. This practice application is guaranteed by good faith quality values as amanah, istiqomah, uswah, mas’uliah, and liljami’il-ummah as behavior orientation for mosque organizer, skillfully human resources in organization structure, community role, and 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. Transparency principal is done by providing clear information about the procedures, costs, and responsibility of 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 audited yet by independent auditor. It decreases the value of accountability and transparency of financial report itself.

Keywords: accountability, Allah’s blessing, mosque, phenomenological, transparency.