The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability
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. Measu...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universitas Islam Negeri Walisongo Semarang
2023-03-01
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| Series: | Journal of Islamic Accounting and Finance Research |
| Subjects: | |
| Online Access: | https://journal.walisongo.ac.id/index.php/jiafr/article/view/16549 |
| Summary: | 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. |
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| ISSN: | 2715-0429 2714-8122 |