Aprilya Dwi Yandari and Erina Sudaryati (2017) Behavioral Accounting of Amir and Takmir Sunan Ampel Surabaya on Financial Reporting. In: Proceeding of the 1st International Conference on Islamic Economics, Business and Philanthropy (ICIEBP 2017). Transforming Islamic Economy and Societies . SCITEPRESS – Science and Technology Publications, pp. 348-352. ISBN 978-989-758-315-5

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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 less fortunate 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.

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