Tranparansi dan Akuntabilitas Pelaporan Keuangan Masjid Agung Al-Akbar Surabaya


  • Ruci Arizanda Rahayu



This study is conducted to understand the meaning of transparency and accountability financial
report of Surabaya Al Akbar national Mosque. 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 liljami’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. 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.
Keyword:accountability, Allah’s blessing, informant, interview, phenomenological, transparency.


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