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...
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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 |
| _version_ | 1797688232495808512 |
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| author | Setyo Budi Hartono Riska Wijayanti Vella Rizki Sekarsari |
| author_facet | Setyo Budi Hartono Riska Wijayanti Vella Rizki Sekarsari |
| author_sort | Setyo Budi Hartono |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-12T01:29:13Z |
| format | Article |
| id | doaj.art-5a22d669a1cc46c8a5bba788e6e5552e |
| institution | Directory Open Access Journal |
| issn | 2715-0429 2714-8122 |
| language | English |
| last_indexed | 2024-03-12T01:29:13Z |
| publishDate | 2023-03-01 |
| publisher | Universitas Islam Negeri Walisongo Semarang |
| record_format | Article |
| series | Journal of Islamic Accounting and Finance Research |
| spelling | doaj.art-5a22d669a1cc46c8a5bba788e6e5552e2023-09-12T08:43:13ZengUniversitas Islam Negeri Walisongo SemarangJournal of Islamic Accounting and Finance Research2715-04292714-81222023-03-015113114810.21580/jiafr.2023.5.1.165494440The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountabilitySetyo Budi Hartono0Riska Wijayanti1Vella Rizki Sekarsari2Universitas Islam Negeri Walisongo SemarangUniversitas Islam Negeri Walisongo SemarangUniversitas Islam Negeri Walisongo SemarangPurpose - 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.https://journal.walisongo.ac.id/index.php/jiafr/article/view/16549social capitalmofafinancial performance |
| spellingShingle | Setyo Budi Hartono Riska Wijayanti Vella Rizki Sekarsari The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability Journal of Islamic Accounting and Finance Research social capital mofa financial performance |
| title | The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability |
| title_full | The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability |
| title_fullStr | The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability |
| title_full_unstemmed | The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability |
| title_short | The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability |
| title_sort | financial performance of islamic boarding school in the domain of social networking trust and morality of financial accountability |
| topic | social capital mofa financial performance |
| url | https://journal.walisongo.ac.id/index.php/jiafr/article/view/16549 |
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