Webinar on Socialization of Indonesian Islamic Boarding School Accounting Guidelines and System (SANTRI)

Webinars

Socialization of Accounting Guidelines and Systems

Indonesian Islamic Boarding School (SANTRI)

Coinciding with October 12-13 2021, Bank Indonesia in collaboration with IAI (Indonesian Accountants Association) and the Ministry of Religion of the Republic of Indonesia held a webinar on the Socialization of Indonesian Islamic Boarding School Accounting Guidelines and Systems, or what is abbreviated as SANTRI. This activity was carried out virtually via zoom meeting, and was attended by dozens of Islamic boarding school caregivers from all over the country.

Exactly at 09.00 WIB, this webinar event began with an opening by the MC and continued with an opening prayer by Ustadz Sunarto, then continued with remarks. The first speech was delivered by Mr. Prof. Mardiasmo as chairman of the IAI national management board, then followed by a second speech by Mr. H. Waryono Abdul Ghofur as Director of Early Education at the Indonesian Ministry of Religion. Then there was Dr. Hj Anis Byarwati, S.Ag., M.Si as member of Commission   

Before heading to the main event of this webinar, there was a testimonial delivered by one of the Islamic boarding school administrators assisted by Bank Indonesia, represented by KH. Kholil Nafis, Lc., Ph.D. as Chair of the Indonesian Islamic Boarding School Movement (GAPI) and caretaker of the Cindekia Amanah Islamic boarding school and Dr. H. Anas Al Hifni, M.Si or who is familiarly known as Gus Anas. He is the Director of the East Java Islamic Boarding School Business Sarekat Sharia Cooperative (KSBP), as well as the caretaker of the Sunan Drajat Lamongan Islamic boarding school, East Java.

After delivering the testimony, the main event of this webinar continued, namely the delivery of material by Mr. M Jusuf Wibisana as Chair of KASy IAI and PwC Partner. In this session, Mr. M Jusuf Wibisana was guided by the moderator, namely Mr. Sigit Pranomo, as a member of KASy IAI. In this material session, Mr. M Jusuf Wibisana explained the basics of being a practitioner and auditor in accordance with QS. Al-Baqarah verse 282, apart from this verse being the longest verse in the Al-Quran, this verse also explains Allah's command to record transactions outside of obligation along with the person who witnessed or dictated the debt or transaction. And Allah in this verse forbids us to reduce even the nominal amount in any transaction activity. In this session, he also conveyed that one of the obstacles in recording transactions was the lack of open management as a whole, which greatly slowed down the auditing process. Apart from management, there are also types of auditors who are less open. And this is definitely prohibited in the Koran, "If something like that makes things difficult for one of the parties, then he is sinning."

From the basis of the Al-Qur'an which has been explained previously, Islamic boarding schools are not left behind which have special management and are obliged to record any transactions that occur. And this can be intended as an act of worship, so that blessings always cover us. Although in the context of the establishment and construction of Islamic boarding schools, most of it is the result of the personal funds of the Kyai or the caregivers, the transactions must also be recorded. Therefore, this is the opportunity that Bank Indonesia and IAI are taking advantage of to facilitate and assist in the bookkeeping of transactions by this Islamic boarding school.

The purpose of financial reporting or transaction bookkeeping in Islamic boarding schools is, as a decision making by the management, a form of accountability for the trust of the people, and as a means of maqashid asy-syari'ah. And before making financial reports or bookkeeping transactions at the cottage, there are several steps that must be implemented. The first is a strong commitment from the highest leadership of the Islamic boarding school, the second is the separation of Islamic boarding school assets from non-Islamic boarding school assets, and the last is Decited-personal (basic knowledge). After that, proceed to the process stages for bookkeeping transactions at Islamic boarding schools, as follows: 1) mapping of Islamic boarding school processes and activities. 2) accounting policies and chart of accounts. 3) Preparation of initial balance sheet. 4) Preparation of annual financial reports.

On the second day, the first material was delivered by several resource persons. The first resource person was Mr. Yakub, Director of Certification and Competency Development at IAI. He provided material in the form of an overview of Islamic boarding school accounting guidelines. Then the second material was delivered by Fory Imam Prasetyo who is also the SANTRI application project manager. Here Mr. Fory provides material regarding an overview of the SANTRI application, which is an application developed by Bank Indonesia in collaboration with Gamatechno. After the speaker session delivered the material, the event continued with testimonials from the accompanying team, one of which was delivered by Mr. Noven Suprayogi. He, who is also the chairman of the Islamic Economic Development Institute (LPEI) FEB UNAIR, stated that there are at least 3 advantages of the SANTRI application. Firstly, the application can be adapted to the needs and conditions of each Islamic boarding school that uses it. Second, encourage improvements in the financial governance of Islamic boarding schools. And the last thing is to encourage Islamic boarding schools to be able to prepare consolidated financial reports that can describe the financial condition of Islamic boarding schools.