Cash Flow Analysis of Mosques in Surakarta Residence, Indonesia

Mosques have the potential to become the center of Muslim activities. This potential can be realized if the administrator can make attractive activities with the right allocation of funds. However, the absence of income and expenditure mapping based on cash flow statements affects the budgeting of planning activities. The research aims to map the cash flow to discover the budgeting possibility of the mosque. The research will be done by initially revealing the source of income and expenditure of the mosque as well as its general cash flow. By using the sample of mosque reports from each sub-district in Surakarta, this study would review the monthly financial statements of the mosques from 2016 to 2019 using content analysis. The research concluded that making budgeting out of the cash flow mapping is possible but vague since there is no clear pattern of both revenue and expenditure. Each type of mosque had a different composition of income, with Friday Shadaqah as the most significant domination for 57%. On the expense side, the Regular Expenses, Expenses, and Development Expenses, each contributed 1/3 of the total outcome for all types of a mosque.


INTRODUCTION
It is well known that Indonesia is a country with the largest Muslim population in the world. Therefore, it is not surprising that the number of places of worship of both mosques and musholla (Islamic Prayer Room) burgeoned in this country because the total population would have to be directly proportional to the building facilities needed for worship. The latest data from the Ministry of Religious Affairs alone found that there were already more than 250,000 mosques registered in the ministry's database. As many as 80% of mosques that have been recorded are Jami' mosques, while the number of mosques in public places is less than 18%. 1 Of course, there are still a lot of unmapped musholla and mosques because the Ministry of Religious Affairs itself has not yet begun massive and intense data collection.
Mosque in its history played a central and vital role in the development of the people. This function is undoubtedly still expected to have the same impact on the current context. Unfortunately, Auliyah 2 , argues that the mosque has 1 http://simas.kemenag.go.id/index.p hp/home/accessed on 9 Maret 2019, 12:45WIB 2 R Auliyah, "Studi Fenomenologi Peranan Manajemen Masjid At-Taqwa Dalam Pemberdayaan Ekonomi Masyarakat not been very successful to satisfy its congregation both physically and spiritually. This failure certainly comes from management problems as the main factor, both in human resource management and financial management.
The lack of human resources has been confirmed by various studies conducted at several mosques. For example, the research results of Simanjuntak and Januarsi at a mosque in Tangerang District stated that the lack of human resources is one of the obstacles to applying accounting principles. The study also mentioned the results of an interview with the chairman of the Mosque Prosperity Council who firmly stated that making financial statements according to the provisions of the regulation correctly and adequately is still constrained by the lack of human resources. 3 The same thing was found by Andikawati 4 regarding the application of accounting, and by Ruslan 5 in the management of the mosque's BMTs (Baitul Mal wa Tamwil). No wonder then, if there are researchers like Hentika offering ideas related to mosque administration reform in human resources. 6 The lack of human resources, especially in the area of financial management, makes mosque activities less attractive. It is because the mosque is included in the group of non-profit entities that do not produce profits for the sustainability of activities. According to Drucker 7 , non-profit organizations rely on donations from donors so that their activities can continue. Regarding funding for activities, Ciconte and Jacob state that the more noncommercial activities are carried out by such organizations, the more donations will be obtained from donors. 8 It also implies that if the donation fund is not managed correctly by making non-commercial activities, then it will reduce the aspects of community trust that is the 5  principal capital of a non-profit institution. 9 Management of donation funds to alter the donation into organizational activity is part of financial planning. In terms of mosque financial arrangements, there are at least three main points delivered by Ayub, Muhsin, and Mardjoned, namely mosque budget, source of mosque funds, and mosque financial reports. 10 In a business entity, managing financial resources for operations is often called working capital, which is the company's biggest focus on doing business. (see: the writing of Ross et al.,11 ).
One factor in the failure of financial planning is the inability to project the source of incoming funds in the current year. The process of strategic planning, operational planning, measurement, and reporting recommended by Bastian cannot work if the initial foundation in the form of knowing the financial potential of the entity fails. 12 Furthermore, budgeting, as the main activity of financial planning, which consists of measurement of incoming and outgoing funds as stated by Nordiawan and Hertianti also cannot automatically be carried out. 13  Here we find the problem that the absence of a budget function consisting of a historical study of cash flows in the past concerning projections of future activities is not carried out by the mosque. On this basis, it is necessary to do research to find out the source of income and expenditure of a mosque and how is the general cash flow of a mosque. Based on this two analysis, the research then aims to map the cash flow to discover the budgeting possibility of the mosque. That way, the mosque management can use the results of the study as a guide for planning activities to be more efficient.
The next chapter of this research would try to explore other literature which has examined the financial management of the mosque to formulate which parts need to be further investigated. After that, the research methodology would be explained in the next chapter. The results of data collection, studies, and discussions on this topic would be presented after the methodology chapter. Finally, conclusions and suggestions for both academics and practitioners in the mosque would be given in the last chapter.

Literature Review
Academics have done much research related to mosque finances consisting of mosque budgets, mosque funding sources, and mosque financial reports. It is just that the majority of research related to mosque financial management highlights the part that is not related to the budgeting function which is based on the analysis of mosque fund flow. Broadly speaking, research by academics on the topic of mosque finances can be categorized into three things. The first is related to mosque accounting and accountability practices in their financial preparation and reporting. The second category is the mosque's potential for economic development using available financial resources. Then, the next is third that discusses the financial management of the mosque.
The first category of research in the form of mosque accounting and accountability is classified as the most compared to the others. From 2019 until the end of February alone, at least four studies related to the application of accounting can be found. All research conducted by Abadi, Nazila as well as Nigtyas emphasized the importance of applying accounting. 18,19,20 The research results obtained by them are indeed different, so there are several types of results. The first states that the mosque understudy has applied the accounting function and the concept of accountability, as found by Ningtyas  said that the mosque's infaq which he studied reached 2.8 million rupiahs per month, so it was very potential to be used. Arif 28 , on the other hand, found that the mosque he studied was thriving in carrying out the entrepreneurial function and earned 1.6 billion rupiahs per year. This is similar to Omar et al., who found that mosque that involves entrepreneurial function gain greater monthly income compared to others. 29 Furthermore, research related to specific financial management is indeed difficult to find. Even Adnan, who has elaborated very well on the elements of financial governance in mosques in Yogyakarta, could not show similar scientific articles on this topic. 30 Apart from Adnan, there are also Santoso and Adnan 31 as well as Afif and Anggoro 32 who discuss the mosque in Yogyakarta specific only to the Jogokariyan mosque. Outside Java, we can find the results of Rini's research, which also discusses three large mosques in Bali with one documented mosque that has managed to get an income of up to 600 million per year. 33 The three categories of research that are the closest to the topic to be raised this time are the last category. However, from the four studies specifically related to the mosque's financial management, none has discussed in detail the mosque's financial cash flow about predictions and budgetary functions. Only Adnan has tried to discuss it, but with a research orientation, that is not entirely intended to analyze the entire budget for the budgeting function. Therefore, there is still a gap between the needs of practitioners in the field with the study of academics. This scientific work was carried out to fill this gap.

Cash Flow Management Theory
Cash flow management has been the concern of any business entity. However, researchers provide a different definition of it. Soenen concluded that the debate ggoaround five areas in which the term cash flow is used. 34 Here, we refer to his fifth definition of cash flow which is a term that is usually used in cash budgeting. It involves the process of obtaining the forecast of cash flows and related items.
Managing the cash flow to maintain the cash in the desired amount has been a problem since a long time ago. Therefore, Haskin, Higgs, and Ketz propose the usage of a cash flow statement instead of any other statement in the financial report. 35  Fourth, develop a cash forecast. This cash budgeting aims to cover several purposes such as seasonality and duration mismatch. 38 The third step which is collecting historical information is fundamental in helping cash forecasting. It aids information of the seasonal peak of charity occurred inthe mosque as well as the pattern that can be used in the future. This study will focus on analyzing the pattern based on that historical information so that it can be used for cash forecastinganother mosquesque as it is stated as the next step in cash budgeting mentioned by Zietlow and Seidner.

METHODS
To get the results of the research, this study employs a case study to generate data from empirical facts on a specific object of interest to know specifically and directly what was happening. 39 The result then will be presented descriptively as it suits best to display the empirical data 38 J. Zietlow  taken from the sources. 40 This descriptive presentation is also suitable because the results of the study would be categorized based on cash flow obtained from the mosque's data in Surakarta.
The object that will be investigated in this research is the financial report of mosques. A total of 36 months of financial statements will be collected from mosques to get a comprehensive picture of historical financial data. If it is found that there are mosques that have financial report of less than 36 months, it would be described in the research findings. The report examined is from February 2019 to 36 the previous month or March 2016. The collection of financial statement data is not extended until before March 2016, although it is found that there were months without financial statements in the period under study. The mosques that are the object of the research are located in the city of Surakarta, Central Java. Based on the Ministry of Home Affairs data, Surakarta City has 5 Districts and a total of 51 villages/urban villages (kelurahan) (see table I). The number of mosques recorded in the Ministry of Religious Affairs data until the end of February 2019 is 452. Therefore, this study would collect samples by non-probability sampling. There were several reasons for not using a probability sampling model. The first is the uneven number of mosques between villages, urban villages, and districts. If taken randomly based on the margin of error as stated in the Slovin formula, it is feared that there are differences in characteristics between villages, urban villages, and districts, so it is not measurable. Second, the use of non-probability samples that referred to theoretical saturation or generalization of analysis is more suitable for exploring problems in this study. 41 Moreover, Marshall 42 and Small 43 also stated that non-probability samples are more suitable for the problem of social phenomena.
The non-probability sample model that specifically would be used here is purposive sampling by 41 A. Strauss  selecting only a portion of the mosque as a representation of each village/urban village. 44 To ensure that the saturation of the theory is achieved, a mosque is chosen from each district. The mosque chosen is specific to only the mosque that has been registered in the Ministry of Religious Affairs's data system. Furthermore, from the mosques, their cash flow data would be taken. Because the type of income and expenditure varied greatly from one mosque to another, this research categorized it into specific posts.
Based on Rini's Research 45 which details the expenditure posts and income of several mosques in Bali, we formulated several posts that are sufficient to represent all expenditure and revenue units, as can be seen in Table II. 45 Rini, "Analisis Pengelolaan Keuangan Tiga Masjid Di Bali." The results of the data collected would then be assessed using the content analysis method because this research is related to financial documents owned by the mosque. By using this content analysis, it could then be formulated which income posts brought the biggest funds so that they could be more utilized. Likewise, what could be known about expenditure items is that they are too large to be streamlined or too small to be optimized. Monthly balances could also be assessed by content analysis to find out what mosque development potentials it could do based on the remaining cash.

RESULT AND DISCUSSION
The number of mosques in Indonesia is indeed very large, considering the majority of the population is Muslim. Unfortunately, there are still many of them who do not have transparency or accountability in terms of management or finance. Therefore, the data collection in this study experienced significant difficulties in obtaining data. Not infrequently, the mosque management refused to be asked for financial data, even though, in essence, the pilgrims as public citizens have the right to know it. In addition, many mosques also have incomplete data, resulting in the mosque being removed from the data processing list for research.

Percentage of All Mosque Income Posts
In the end, there are 19 mosques whose data are processed in this study. Based on these data, then the mosque is classified into three groups. The first group (Big mosque) is a mosque with an average annual income of 100 million rupiahs and above; the second group (medium mosque) has an income of 50-100 million rupiahs; then, the third group (small mosque) is a mosque with an income of 50 million rupiahs below. Table  III summarizes the classification of the mosques. It should be noted that the classification is based on all incoming data whereas the data in the following discussion is based on the observed month column in table III.
To be able to maximize the mosque's budgeting function, the first and most important thing to do is mapping the income and expenditure items. With this mapping, it could be seen the major milestones and financial strengths of a mosque, and at the same time, find out where the most significant expenditure is. We would begin by describing the analysis of the cumulative income from each mosque in each group. Figure 1 gives a further picture of it. Even the Big Mosque group that has an average income above 100 million rupiahs has a portion of revenue from the Friday Shadaqah, which can be said to be the same. Even other income is sourced from an autonomous body, the income of Shadaqah pilgrimage, National Amil Zakat Agency (BAZNAS), and others. Of course, it should still be noted that the results of other income contributed significantly to the overall income. Therefore, other income, including local rental sales in the mosque area, needs to be maintained for the Big Mosque. Another striking difference between Big and Small Mosques is the number of donations. The Big Mosque no longer relies on donations to finance its needs due to income from other funds, as explained above. It can be understood because usually procurement and development requires large costs; often, the mosque cash can not support it. The procurement mechanism for Small Mosques is usually announced to the people, and donations are requested. The Medium Mosque, it has a very different character than the other two groups. The majority of the income of the Medium Mosque is Friday's Shadaqah funds. Indeed, the Medium Mosque has a relatively larger mosque size with a strategic location compared to the Small Mosque so it receives a high Friday Shadaqah fund. The Medium Mosque, indeed in the majority, does not have an autonomous body or a place of pilgrimage, which is profitable, so the amount of income is stagnant and can not be included in the Big Mosque group.
As for expenditure posts, it can be seen in figure 2. In this figure, it is found that the majority of expenditures are procurement and development and others, each of which reaches an average of 1/3 of total expenditure. When referring to the income posts mentioned above, the amount of Shadaqah is actually enough to finance the overall procurement and construction of a mosque. These funds become insufficient because there are indeed many other costs outside of development. The use of other funds themselves is mostly for social functions such as visiting sick people, and funerals as well as communal consumption such as consumption of community service and consumption of recitation. Another interesting thing that can be observed is that the greater the mosque's income, the greater the mosque caretaker's fees. Following the theory that the salary must be according to the job, then it can be said that there is a positive relationship between the level of honorarium, the level of difficulty managing the mosque, and the level of the number of funds received by the mosque. In another perspective, mosque administrators need to continue to innovate in order to create trust in the surrounding community so that they are willing to continue donating their assets to the mosque.
Apart from procurement and construction expenses and others, the remaining 1/3 of all expenses are expenses related to routine mosque activities such as recitation, administrator salaries, etc. The percentage of each expenditure category varies greatly between groups of mosques. However, expenses for the operational needs of all mosques illustrate that regardless of the size and location of the mosque, all of them have the same level of expenditure, which is around 5%.
The income posts mentioned above, if broken down in monthly details, they produce an interesting graph as in figure 3. In that figure, we can see that there are no specific trends that can be deduced from the 19 months of data analyzed. All income posts have very volatile values and are unpredictable. Other income posts that contribute 1/3 of the total income (see figure 1) also do not provide certainty about when the money from the mosque and pilgrimage autonomous bodies is collected until it can be used. Then, if seen from the pattern of donation funds, which appears to have a considerable portion, it can be concluded that indeed, the Big Mosque does not rely on donations. However, the Big Mosque announces to pilgrims, if indeed at some point, it requires donations.
If it is combined with the expenditure side, then we can see that basically Friday Shadaqah can cover all the expenses of regular expenses without any additional income. As can be seen, regular expenditure tends to have a flat trend without fluctuations in the value of approximately 5-7 million rupiahs. Indeed, only in 2019 did the trend disappear altogether. With the average trend, it can be said that with the income of Friday Shadaqah, which averaged 7 million rupiahs, the mosque can allocate all funds outside of Friday Shadaqah for other purposes. Because the mosque management fee is already quite large (see Figure 2), then the optimization of funds can be for conducting large study sessions or other events.
Another important point is the development of the main function of the mosque to include social functions that are implemented by the non-development expenditure line in Figure 3. To meet this need, the mosque simply relies on income from Regular Shadaqah, which contributes 14% of the total income (see Figure 1). Even with Regular Shadaqah, the mosque still has a balance. Therefore, to carry out largescale construction activities, the mosque can still rely on balances from Friday Shadaqah and Regular Shadaqah, in addition to calculating the incoming funds from donations and others.
In terms of detailed income for the medium mosque, we also did not find any specific trends from 28 months of observable data that can be used as guidelines in preparing the budget. It is just that the income of Friday Shadaqah has fluctuations that tend to be tolerable and predictable . Friday Shadaqah has an average contribution of 5 million rupiahs with a minimum income of 4 million. It should also be noted that the Ramadan factor could influence the height of Friday Shadaqah on the 6th month so mosque officials must be more careful when making it a reference. As for expenditure, we can see that regular expenditure has a flat trend of around 3 million rupiahs. This need is certainly very fulfilled with the capacity of Friday Shadaqah, which has never touched a value below 4 million rupiahs. It is, of course, important to note that, based on figure 4 above, several months require higher expenditure. If observed in more detail, it is found that there is a trend that can be concluded; namely, High Regular Expenditures occur at the end of the year, which on the 11th and 12th months.
Friday Shadaqah does have many surpluses if it is only used for Regular Expenditures, as stated above. It is not uncommon enough to cover non-development expenses as well. However, we need to remember that the income of the mosque while 80% comes from Friday Shadaqah. It means that the main strength of funding is only one source. Thus, when the mosque carries out procurement and construction, these funds become very less. Relying on donations for development is apparently not efficient enough because it is proven never to exceed 1 million. It can indicate two things; first, that is, the surplus of funds is sufficient for development so that the mosque management deliberately does not make a fundraiser; secondly, the fundraising of donations is not optimal. Relying on other income consisting of refunds of excess activities and debt payments cannot be relied upon to support development spending because the financial flows cannot be predicted. Furthermore, from figure 5, the condition of the Small Mosque in terms of revenue trends, in general, is slightly different from the other two mosque groups. First, in general, we can conclude that in the 5-7 months there has always been a drastic increase in revenue. What should be noted is that the main contributor to the surge is other funds. As for Friday's Shadaqah funds, graphically, it seems to fluctuate. However, when seen in nominal terms, we find that the fluctuation range is only 1.5 to 1.8 million rupiahs. The income for Regular Shadaqah is quite stagnant, at a value of 300-500 thousand rupiahs with notes that 5-7 months are not counted.
The mosque's regular expenditure from 2016.4 to 2018.4 is quite stable and has a flat trend with values ranging from 1 million rupiahs. However, this trend does not apply at all when entering the second quarter of 2018 until the end of the observable data. The main reason for the swelling of regular expenses is routine and non-routine study. Surely it is good and not a problem at all because the mosque optimizes the income balance that has accumulated from previous years. If the expenditure range returns to the pre-2018.4 trend, then Friday Shadaqah can also cover regular expenses.
Then for non-development expenditure, we cannot draw a conclusion of whether Regular Shadaqah can help cover it or not. It is because half of the data shown in figure 5 above shows that Regular Sadaqah can cover these shortcomings, while the other half is not.
Thus, Non-Development Expenditure budgets cannot be made based on Regular Shadaqah. If the developers want to be continued, it must see the ability of the mosque to raise donations and other funding. The balance obtained from the number of months observed can be seen in table IV. The important thing to note is that the balance presented in table IV is only the balance of the processed data. This research also finds that the mosques observed have significant values of accumulated past few years balance.

CONCLUSION
The mosque does have an important role in the lives of Muslims as we find in many stories in history. However, the ability of mosques to carry out their functions certainly has some support, including good financial budgeting arrangements. This research has successfully documented how the flow of funds in and out of the mosque is mapped based on its type. In very short words, we conclude that making budgeting out of the cash flow mapping is possible but vague since there is no clear pattern of both revenue and expenditure.
For overall income, we found that 57% of mosque funding sources are Friday Shadaqah. The contribution of Friday Shadaqah to the Big Mosque is 45%, the Medium Mosque even reached 80%, and the Small Mosque reached 48%. As for overall expenditure, we found that both Regular (non-Others and Development) Expenditure, Other Expenditures, and Development Expenditures, each average consumed 1/3 of the total expenditure. When details on revenue posts are broken down, there is almost no specific trend that could be used as a reference for budgeting projections. For Friday Shadaqah, it is found that all the mosques have a non-volatile income of 7 million, 5 million, and 1.5-1.8 million rupiahs for the Big, Medium, and Small Mosques, respectively. In the Regular Shadaqah, no pattern could be read except in the Small Mosque, which has a stagnant income of between 300-500 thousand rupiahs per month. As for Other Income, there is also only a pattern at the Small Mosque, namely a high spike every year in the 5-7 months that could be associated with the month of Ramadan. This surge also occurred at the Small Shadaqah Regular Mosque in the same month. In

Suggestion and Policy Implication
Most of the mosques are highly dependent on Friday Alm as their main supporting income. This is because of the obligatory characteristic of Jumat Prayer for Muslims as well as the prophetical advice in form hadith regarding the virtue of giving alm on Friday. The mosque manager (ta'mir) could make the Jumat Prayer event to be more attractive. For instance, a mosque manager could hire a more professional preacher who is well known among the congregants. In addition to that, the mosque manager could also provide a venue for those who want to donate a pack of meals or provide a fresh and cool beverage for the congregants.
Mosque managers also should be more calculative about their expenditure. They must check the average Friday Alm income before deciding on any extra expenditure. On the opposite, based on that calculation, the mosque manager also could save a portion of money for further needs.