The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability
| Autor: | Setyo Budi Hartono, Riska Wijayanti, Vella Rizki Sekarsari |
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| Jazyk: | English<br />Indonesian |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Journal of Islamic Accounting and Finance Research, Vol 5, Iss 1, Pp 131-148 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2715-0429 2714-8122 |
| DOI: | 10.21580/jiafr.2023.5.1.16549 |
| Popis: | Purpose - The purpose of this study was to examine the effect of social capital and Morality of Financial Accountability (MoFA) on the financial performance of modern Islamic boarding schools. Method - The population of this research is Islamic boarding schools in Central Java with 40 samples. Measurements were made using a questionnaire with indicators contained in the variables of social networks, trust, MoFA, and financial performance. Data processing was carried out using WarpPLS software with small sample . Result - The results of this study are social network and trust variables have a significant and positive effect on financial performance with an influence value of 23% and 33% respectively. Meanwhile, if it is moderated by spiritual capital, it has an influence on the relationship between social network variables and trust on financial performance, respectively 28% and 21%. Thus spiritual capital will strengthen the relationship between social networks and trust. Implication - The relationship between MoFA in social capital can strengthen the financial performance of Islamic boarding schools due to additional information about plans to use donated funds for good. Originality - MoFA is the development of additional information on the basis of compilation on the legality of kindness, disclosure of consistent reports, honesty in transactions. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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