HADRAH ACCOUNTING: AN ETHNOGRAPHIC APPROACH TOWARDS PEOPLE IN BERU, LAMONGAN

This study aims at describing and defining accounting practices of hadrah community located in Beru Lamongan, in order to find out the reconstruction of the accounting concept towards the hadrah community that is rich of local cultural values. Hadrah, which is also known as ishari or ishari organization, is a sacred performing art accompanied by radad dance moves and tambourines. Hadrah performances will be held only if requested for celebrations, qur’an recitation events and marriages. In an ishari organization, knowledge of accounting for financial records and statements is certainly needed for the survival and existence of hadrah organization. This research uses an ethnographic approach. Data were obtained from informants, members of hadrah group in Beru, through participative observation, in-depth interviews with informants and documentation. The results showed that the payment obtained was only as a means to preserve and ensure the existence of Hadrah community in Beru, Lamongan.The reconstruction of the accounting concept in hadrahcommunity, who are also members of ishari organizations, particularly in Beru, shows that accounting is seen as an activity of recording income and expenditure that prioritizing the value of honesty and responsibility.


INTRODUCTION
Indonesia is a country with a variety of culture, races, ethnicities and religions. Indonesia is known for its unique cultural arts in every region. Its uniqueness is a very valuable asset owned by Indonesian, because it is a legacy from ancestors that must be preserved. Indonesia's cultural diversity can be both attraction and distinctive feature of the country.
One of its types of attraction is hadrah performance in Beru, Lamongan, East Java. Hadrah is perfomed by ishari organization whose members are from the mosque youth organization. East Java is rich of the art of blessing, very much is practiced by hadrah. Ishari is a socio-religious organization that runs tariqah mahabbah (self-approach) for the Prophet Muhammad (Jabbar 1998). The lyrics of the singing chant of the sholawat is a collection of readings by Maulid Syarofu al-Anam and is responded by Shalawat Hadroh. In every performance, this singing chant is accompanied by tambourines roddat dance moves (Jabbar, 1998). These combinations are what so called as hadrah. Hadrah from Beru is only performed when there is an invitation or request, from inside the village or outside, or from other cities as well. This invitation is usually to become the entertainer in anqur'an recitation event, marriages, post-circumcision ceremony and others.
In an ishariorganization, the members need to have knowledge about accounting to record the financial report regarding the hadrah performances on each scheduled agenda. Accounting is defined as a technique or art to record, classify and summarize transactions, or events that have financial value, in a form of currency, and analyze the results of these techniques. In other words accounting is the art of recording, grouping and summarizing all transactions and financial events and then interpreting the results. In a broad meaning, the definition of accounting is the process of identifying, measuring, and communicating economic information in order to produce considerations and decisions for users of that information. The meaning of accounting obtained from academics and common people is certainly very different. This is what attracts the writer to conduct research related to the meaning of accounting towards hadrah community (ishariorganization) in Beru, Lamongan. Therefore, the writerdecided to give the title of the study namely the accounting of hadrah community in Beru Lamongananethnographic approach.
Research on accounting practices by using ethnographic approach has been widely conducted by researchers, one of it is a research by Sukoharsono (2009). He states that accounting is seen as another form of social community practice that has a sort of social, political and cultural values. In that way, the ethnographic approach is an alternative to a study of culture or social phenomena between people and groups that can be chosen as a research technique that focuses more on many perspectives, cultural and social inequalities and is directed at social change that can give different meanings.
Based on the background of problems stated above, this study intends to answer the following questions: What is the meaning of accounting for Hadrah community in Beru, Lamongan? The aim of this research is to find a description and definition of accounting practices in the community who involve in Hadrah performing arts in BeruLamonganin order to find out the reconstruction of accounting concepts in that community which has local cultural values.

Accounting
Accounting is an art of recording financial transactions. Based on Sadeli (2008) the term accountancy and accounting are commonly used in scientific field. When it is terminologically translated to Indonesian, it becomes "akuntansi". To elaborate the meaning of those two terms further, we have to understand the definition and the possession of it. Accountancy is a methodology and a science related to the information system of economic units in any kind of forms, which is divided into two parts. The first is accounting in a broad sense, it is a knowledge that discusses about administrative process. The second is auditing where it relates to a science about examination and evaluation as a result of administrative process. Accountancy has broader meaning, because it covers the field of theory, the administrative process, the implementation or practice, and the examination and evaluation, while the term accounting only includes the field of theory (Sadeli: 2008).
On the other hand, according to experts, including Suwardjono (2014), accounting learns about the service provision in the form of quantitative financial information of units in an organization of a certain country and the way of reporting the information to a particular party to be the basis of economic decision making. In addition, based on Rudianto (2010), accounting is an action of collecting, analyzing, presenting information in the form of numbers, classifying, recording, summarizing, and reporting the activities or transactions of a business entity in the form of financial information.
Warren, Reeve, and Fess (2006) revealed that accounting is an information system about a report given to a certain party regarding economic activities and company's condition. ISSN 2303-0356 Vol. 10, No.1, Februari 2020 Accounting provides ways to collect and report economic data to those in need. Owners and prospective owners are able to find out their financial position and company's prospect in the future. Banks and credit providers can assess a company's ability to operate, which in turn can be taken into consideration of the probable risks before giving them loan. Government agencies are responsible for company's activities related to the drafting of government regulations, including taxation regulation. Even employees also have the responsibility of a company's operating flow to maintain the stability of the company's business and the benefits they may receive. Weygandt and Terry (2010) stated that accounting is a science and practice that is formed and developed as a social practice among that community and is considered to contribute greatly to the welfare of society in a long term. Based on Accounting Principles Board (1970), accounting is a service, whose function is to provide quantitative information, especially in financial terms, about economic entities that are intended to be useful in making economic decisions and logical choices among alternative actions. While according to the American Accounting Association (1966), accounting is a process of identifying, measuring, recording, and reporting economic financial transactions of an organization or entity that is used as a basic information formaking economic decisions for those who need it. It also includes analyzing the reports produced by the accounting itself.
In short, it can be interpreted that the main purpose of accounting is to provide information, in the form of financial reports, which are useful for companies' leaders, as well as other parties who need such information, both in companies' internal staffs and for those outside the companies. Accounting provides ways to collect and report economic data to various parties in need.
Based on the explanation above, it can be conclude that accounting is a process of collecting, analyzing, classifying, recording, and presenting information given by an organization through financial statements which aims at providing a clear conception of an organization's condition.

About Hadrah
Art, as an element of culture, can be used as a means to express feelings or show events that are happening in the community. Art also functions to add enjoyment in our daily life, determine regular norms of behaviour, and preserve customs and cultural values to the next generation (Soedarsono, 1999). Art is a media that has an important role in carrying out religious activities, because it can support to attract and impress of every listener and audience. Through art, besides entertainment, it also has certain goals, for example to be a profession or media to preach. Those who enjoy a work of art will certainly appreciate the meaning inside it. In the uproar and competition of art groups in modern times, it does not make traditional arts feel pessimistic to get sympathy from the public or the community. Instead, it becomes a reference to improve the quality of the arts performed. It is proven by the existence of traditional arts in small towns in Indonesia.
Hadrah is one of arts of Islam. The definition of art of Islam itself ia anything that evokes a sense of beauty and that is created to enliven the sense. The implementation of this sense of art can be embodied in the form of Qur'an reciting, dance, music, and architecture. In this case, Hadrah includes in the art of music a performance of recitation of belssings (shalawat) accompanied by tambourine musical instrument to persuade society in appreciating this Islamic art.
In Javanese society, Hadrah is better known as tambourine music or music terbangan (rebana). As Hadrah develops, it is often performed in religious event, such as Prophet Muhammad's birthday or Maulid Nabi, Isra' Mi'raj, Islamic organization anniversary, other general Islamic gatherings.
In terms of language, Hadrah means presence, which is derived from Arabian language, hadhoro-yahdhuru-hadhrotan. Where as in practice among the society, Hadrah means rhythm of tambourine musical instrument known as music rebana. According to some Sufis, Hadrah is a method used to raise public awareness of God's presence in their hearts. At first, Hadrah was only an activity done by the Sufis, which involved a call of praise of Allah SWT done by standing up, singing rhythmically, and swaying in a group.
From the explanation above, it can be said that Hadrah Al-Banjari is a form of beauty of an art that can be enjoyed by all people. Hadrah is included in Islamic music which has lyrics and contained typical tambourine musical instrument that is believed to bring peace in mind and soul. It is because Hadrah Al-Banjari is blessing with religious advice in its performance, known as shalawat, for the salvation of Muhammad SAW. As Muslims, we are advised to always echo shalawat as a value of worship to Allah SWT.

RESEARCH METHOD
The writer utilizes qualitative research, since the objects of the study are humans. Qualitative research is a type of research that uses a naturalistic approach to look for and finPd meaning of phenomena in a particular contextual setting (Moleong, 2009). The type of research is an interpretive qualitative paradigm with an ethnographic approach, which aims at describing and defining the accounting practices of hadrah community in Beru, Lamongan. The interpretive paradigm is used to understand the habits, customs or culture of the organization and explain the interpretive paradigm, that can be seen by its ability to define, not the ability to explain and predict. The approach used is ethnography which purposes to learn cultural events that present the subject's life view as the object of study. Ethnographic study is a way to learn how someone thinks, lives, and behaves (Muhajir, 2007). According to Creswell (2012), ethnographic research is a qualitative study by conducting an investigation of a cultural group in a natural environment whose data collection lasts long enough, because it involves observation and interviews. Spradley (2006) describes ethnography as a description of a culture to understand the meaning of life from the point of view of the native population. Batuadji (2009) explains that ethnography emphasizes the central role of culture in understanding the way of life of the group being analyzed.

Data Collection
This research is conducted on the mosque youth organization in Beru, Lamongan, the members of Hadrah arts community in Beru, Lamongan. The object of the research is the Hadrah community. The informants are the Hadrah artists who involve directly in the activities and have experience in the process of making a financial report. The data collection was carried out through in-depth interviews with informants and supported by participative observation and documentation. The interview is conducted in the form of informal situations. Participatory observation was done by the involvement of researchers in the analysis process with informants who have the authority to make financial records. The observation was done for approximately six months. Documentation is used to reveal the social reality contained in a document.

RESULT AND DISCUSSION
The findings regarding the definition of accounting practices found in the hadrahcommunity that the paymentearned from the performancesbecomes means to preserve and ensure the group's survival and existence (Safi', Interview HA-1). They usually will get a payment in a form of cigarettes (Alwafa, Interview HA-3) and money (Safi', Interview HA-1) after a performancehas been done. The host who owns the event usually distributes the cigarettes to all members of hadrah who came during the event (Alwafa, Interview HA-3). While the money symbolizes a financial reward after performing and is managed by a member who has the authority to manage the financial report of the group (Safi', Interview HA-1). The financial record in this organization is very simple, they call it as daily records "catatanharian" (Safi', Interview HA-1). The money from the performance will be divided into two, namely "uang kas" and "infaq" (Safi', Interview HA-1). "Uang kas"is the remainder of the income minusinfaq, which will be used to fulfill other needs, such as for tools and supplies maintenance and for travelling cost (Safi', Interview HA-1). While infaq will be spared out to be donated to mosques and orphans in Beru (Safi', Interview HA-1). 4. All the money we receive from the performance is put in group's cash, where it is not distributed to the members. Instead, the money is collected to ensure the continuity of this performing art.

HA-1
Description of Interview Result Code 5. The daily record of the organization's financial report is very simple. We do not type it in computer, instead, we only write them in a note book. Werecord every income we earned from the performance in detail, which then divided into two posts, namely"uang kas" and "infaq". Uang kas is the money from the performance minus infaq. It is used to buy hadrah equipment such as tambourines, ishari uniforms for performance, and is used for travel expenses when there is aninvitation from other cities. While infaq will be spared out to be donated to mosques and orphans in Beru.

HA-1
Ishari Members in Beru, Lamongan 1. As members of Ishari, we do not receive rewards in the form of money.
Instead, we are sincere to do this because of Allah SWT. Because it is a kind shalawat hadrah as a medium to worship Allah and the Prophets, and as a medium to preach.
HA-3 2. When we perform hadrah both inside and outside the village, we will definitely get one pack of cigarettes. Because the event owner must have given us one pack of cigarettes per person.

HA-3
It shows that the members of Hadrah in Beru, Lamongan did not get financial rewards from the performance, because all the money from was put into group's cash, where it was used to preserve and ensure the existence of the Hadrah. They voluntarily joined the Hadrah community. Based on the results of an interview with one of the Ishari members, it was revealed that they joined the community and the activitiessolely because of Allah SWT. The stated that besides reciting beautiful shalawat, Hadrah is also a medium for da'wah (Alwafa, Interview HA-3).
The reconstruction of accounting concept in hadrah community, who is part of ishariorganization, inBeru shows that accounting is seen as recording income and expenditure, which prioritizing the value of honesty and responsibility. The principle of honesty and responsibility is also defined by the hadrah group in their activities as a manifestation of responsibility of each member to themselves and to Allah SWT.

CONCLUSION
Hadrah is an Islamic performing art in form of dominant Raddad dance with tambourine musical instrument and shalawat chanting of religious advice and for the salvation of Prophet Muhammad SAW. Hadrah is well known in Lamongan, East Java, especially in Beru Village. Until now, the people living in Beru have remained faithful in preserving Hadrah, where it can be seen by the youth mosque organization in performing Hadrah in an organization, called Ishari Organization. Hadrah performing art in Beru is held when invited to several events, such as weddings, recitals, and local celebrations. Revenue they earn after performing is used as a mean to preserve and ensure the existence of Hadrah performing art in the village. People who involve in the Hadrah community are mainly carrying out this profession to show their worship to Allah SWT. They believe that Hadrah is an art that upholds the value of Islam and becomes a media for da'wah.
The accounting record of Ishari Organization in Beru is very simple, where it still done manually through hand-writing. The members call this record as "daily report" or "catatan harian". The contents of the accounting records are also brief. It only reveals the details of the income and the outcome of the money. One important thing of this record is the absence of profit, which indicates that this organization was founded purposely to only for worshiping Allah SWT.
Based on the conclusion above, suggestion that can be addressed for the further research is The current research utilized ethnography approach, therefore, the further research is expected to conduct the similar research with different approach, i.e. phenomenology approach. The topic of the current research discussed about an Islamic art, Hadrah, located in Lamongan. The further research is expected to discover different topics which is based on the local culture of a certain place.