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Sharia Enterprise Based Control Management and Cultural Control in an Islamic Boarding School
Full text linkThis study aims to assess the revitalization of the management systems of Islamic educational institutions, particularly Islamic boarding schools (Tebuireng), focusing on modernization and declining student numbers. This research is unique in its creation of an internal control system based on the principle of amanah (trust) from Sharia Enterprise Theory (SET), the tension between traditional controls (constraining) and the necessity for adaptive innovation (enabling) is addressed in this research. The outcomes demonstrate that the management system was successfully revitalized by utilizing the amanah principle as a philosophical and practical approach. This principle instills a direct system of accountability that includes God (the hablunminallah) and people (the hablunminannas), such as parents and donors. Implementation of strategies involves utilizing diagnostic tools to recognize problems like old buildings) and interactive tools to implement new plans, such as the "Sak Ambané Santri Siji" program for improving infrastructure and the utilization of information systems based on computers for academic endeavors and finances. As such, the number of students increased significantly, which increased the school's popularity and maintained its status. This approach fosters collaborative and participatory systemic oversight through dialogue
Smart Economy, Accountability, and Well-Being: Evidence from MSMEs Income Performance
No full textThe growth of the online (internet)-based commerce world, also known as e-commerce, has grown very rapidly in the last twenty years. With the rapid development of technology, patterns and systems in economic development continue to change. Technological advances economic actors who own micro, small and medium enterprises (MSMEs) cannot only produce a product, but must also adapt and apply technological development to their economic activities. This study aims to find out how the role of smart economy towards effective accountability and well-being in increasing the income of MSME entrepreneurs. This type of research is qualitative research using primary data. The data collection technique used is the method of observation, interviews, and documentation. The results of the study show that the existence of the smart economy concept will encourage the community, especially in the field of MSMEs to further develop their economy with a digitalization system by utilizing technology and telecommunication will maximize performance and accountability, well being (prosperity) in running a business for MSME actors.
Sociopreneurship and the Business Model Canvas in Community Based Agrosilvopastoral Enterprises
Full text linkThis study aims to develop a sociopreneur-based business model using the Business Model Canvas (BMC) framework integrated with the Triple Bottom Line (TBL) perspective in an agrosilvopastoral livestock enterprise. A qualitative case study was conducted at the Srono Makmur Livestock Group, a community-based goat farming group combining agriculture, forestry, and livestock systems. Data were collected through in-depth interviews with one group leader and fifteen members and analyzed using thematic analysis. The findings reveal that the enterprise’s sustainability is strongly rooted in collective social values such as togetherness, shared responsibility, active member involvement, and collective impact. These values function as social capital that strengthens cooperation and community empowerment (people dimension). The agrosilvopastoral system enhances feed security, optimizes land use, and supports environmental sustainability (planet dimension), while improving cost efficiency and economic resilience (profit dimension). Social value creation is embedded across all BMC elements, demonstrating that the enterprise operates as a sustainable sociopreneurship model rather than a purely commercial business. This research contributes theoretically by integrating sociopreneurship and TBL dimensions into the BMC framework and practically by offering a replicable model for community-based livestock enterprises pursuing economic, social, and environmental objectives
Detecting of Fraudelent Financial Report: Perspective F Score Modeling
Full text linkThis study aims to detect fraud in financial statements using the F Score model and hexagon fraud determinants. These six proxies are used in the research model to analyse and detect possible fraudulent financial reporting in companies based on financial stability; capability, which is formed by changes in the board of directors; collusion, which is formed by the company's involvement in government projects; opportunity, which is formed by the nature of the industry; rationalisation, which is formed by changes in auditors; and ego, which is formed by the frequent appearance of the CEO's photo. The study approach is descriptive quantitative. The sampling technique is non-probability sampling using the purposive sampling method. This study involved a sample size of 30 companies, which collectively provided 150 annual reports. The data analysis method used is panel data regression analysis using Eviews software version 13. The results show that four of the six hexagonal fraud components significantly influence the potential for misleading financial reporting. Meanwhile, collusion, proxied by company involvement in government projects, and opportunity, proxied by industry nature, do not influence the likelihood of misleading financial reporting
Government Accounting Standards Compliance on Financial Reporting Quality in Regional Public Service Agencies
Full text linkThis study examines the effect of compliance with Government Regulation (PP) No. 71 0f 2010 on the financial reporting quality of Regional Public Service Agencies (BLUD) in health centers and hospitals in Bima Regency. The research employs a quantitative explanatory approach, using purposive sampling to survey 88 BLUD employees involved in financial reporting. We analyzed the data using simple linear regression via SPSS 23. Compliance with Government Regulation (PP) No. 71 of 2010 significantly positively influences financial reporting quality, explaining 63.9% of its variance. Transparency was identified as an aspect needing improvement. This study provides empirical evidence from an under-researched Eastern Indonesian context, bridging the gap between institutional theory and public sector accounting practices. It uniquely combines implementing accrual-based accounting reforms. BLUD should enhance transparency and conduct regular internal evaluations to ensure consistent compliance. Policymakers can use these findings to strengthen regulatory frameworks for public sector accountability. Future studies should incorporate additional variables like human resource competence and information technology to explain the remaining 36.1% variance in financial reporting quality
Is Tax the Same as Zakat? A Netnographic Study of Public Perceptions on TikTok
Full text linkSocial media platforms in Indonesia, a country with a large Muslim population, have become important spaces for public debate on the relationship between religion and government policy. This study examines public reactions to a statement by the Minister of Finance that framed tax payments as comparable to Islamic zakat obligations, using a qualitative netnographic approach to analyze 29,014 comments from viral TikTok post by a news outlet. The analysis explores how digital publics interpret fiscal claims through moral and religious reasoning, express dissent, and assess governmental legitimacy. Grounded theory inspired coding identifies three dominant patterns: emotional resistance expressed through humor and outrage; moral and religious contestation emphasizing the distinction between sacred obligations and civic duties; and socioeconomic distrust linked to perceptions of inequality and corruption. These reactions indicate a crisis of fiscal legitimacy in the digital sphere, driven by a mismatch between state communication and deeply held public values. The findings suggest that effective fiscal governance requires transparent and value sensitive communication that respects religious boundaries rather than asserting equivalence. This study contributes to debates on legitimacy and moral economy in digital contexts and offers practical insights for improving public finance communication in religiously diverse societies
Restaurant Taxation and Sustainable Economic Growth
Full text linkRestaurant tax is an important source of local revenue; however, persistent compliance problems indicate that tax awareness among restaurant owners does not necessarily lead to compliant behavior. This study aims to examine the behavioral and institutional foundations of restaurant tax compliance in Semarang City and to explain how awareness, intention, and institutional conditions interact in shaping compliance, with implications for sustainable regional development. Using a qualitative interpretive approach, data were collected through in-depth interviews with restaurant owners and analyzed thematically using the Theory of Planned Behavior and compliance theory. The findings reveal a clear gap between tax awareness and actual compliance, driven by weak subjective norms, limited perceived behavioral control, administrative complexity, perceived unfairness of tax rates, and low institutional trust. While sanctions are generally accepted as legitimate enforcement mechanisms, voluntary compliance is more strongly associated with transparency, tax education, administrative simplicity, and digitalized tax services. This study contributes to the local taxation literature by advancing a behavioral interpretation of local tax compliance and providing empirically grounded policy implications for strengthening sustainable regional fiscal capacity
Board Media Background on Annual Report Readability: Evidence from Indonesia
Full text linkThis study aims to examine the impact of board members with media backgrounds (MBD) on the readability of annual reports. It further tests the effect of MBD in the sub-samples of companies with and without Risk Management Committees (RMC) and those audited by BIG 4 and non-BIG 4 firms. This study utilized a sample of companies listed on the Indonesia Stock Exchange (IDX). Ordinary Least Squares (OLS) regression with clustering by firm was performed in STATA 17.0 to predict the relationship between MBD and annual report readability. Robustness checks were conducted using Coarsened Exact Matching (CEM) analysis. The results indicate that the presence of board members with media backgrounds significantly improves the readability of annual reports. In companies without Risk Management Committees, the positive impact of MBD on readability was significant. However, in companies with an RMC, this effect was less pronounced. Furthermore, the positive relationship between MBD and readability was more significant in companies audited by BIG 4 firms compared to those audited by non-BIG 4 firms. This study offers new insights into the role of board members with media backgrounds in enhancing corporate communication. It examines how MBD affects the readability of annual reports in different sub-samples, including companies with and without Risk Management Committees (RMC), and those audited by BIG 4 firms versus non-BIG 4 firms. The findings highlight the strategic value of MBD in improving the readability of annual reports