Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal El Dinar International Journal of Accounting & Finance in Asia Pasific
Suriana AR Mahdi
Khairun University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
MODERNIZING ZAKAT,INFAK AND SHADAQAH GOVERNANCE: INSIGHTS FROM DIFFUSION,INSTITUTIONAL, AND CONTINGENCY THEORIES Suwito Suwito; Muhammad Kamal; Suriana AR Mahdi; Mala Sharma
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i1.31668

Abstract

This study investigates the modernization of ZIS governance in Ternate City Indonesia, focusing on Baitul Maal Hidayatullah (BMH) as a case study. The primary aim is to formulate innovative models and strategies that integrate technological solutions with community-based approaches to enhance the effectiveness of zakat management. Adopting a qualitative phenomenological method, the research draws on in-depth interviews with zakat managers and stakeholders involved in digital transformation initiatives. Findings reveal that the application of technology, such as blockchain-based systems, mobile applications, and digital payment platforms, has significantly increased the efficiency, transparency, and accountability of zakat operations. BMH, for instance, achieved 100% of its fundraising target through digital channels, compared to only 50–60% via conventional methods. At the same time, challenges persist, including limited access to technology and low digital literacy in rural areas, prompting the adoption of a hybrid model that combines manual and digital services to maintain inclusivity. The study emphasizes the importance of technology as a driver of modern zakat governance while highlighting the need for adaptive strategies aligned with local socio-cultural contexts. These findings contribute to the broader discourse on Islamic social finance and provide practical insights for enhancing trust, inclusivity, and sustainability in zakat institutions.
Accountability, Competence, and Political Pressure in Indonesian Public-Sector Audit Quality Suriana AR Mahdi; Irfan Zamzam; Kasim Sinen; Hina Sidhu
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 3 (2026): October 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i3.4712

Abstract

Political interference threatens public-sector audit quality by distorting auditors’ judgments and reporting. This study examines the effects of accountability and competence on audit quality and the moderating role of political pressure. A quantitative survey was conducted among 527 auditors across 34 offices of Indonesia’s Supreme Audit Institution. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with bootstrapping. Accountability positively affected audit quality (b = 0.718, p 0.001), as did competence (b = 0.569, p 0.001). Political pressure did not moderate the accountability–audit quality relationship (b = 0.034, p = 0.266). However, its interaction with competence was positive and significant (b = 0.117, p 0.001), indicating strengthening rather than the hypothesized weakening. Gender, as a control variable, was significant (b = 0.096, p = 0.018). Thus, accountability remains robust under political pressure, while competence becomes more influential as pressure increases. Public audit institutions should strengthen auditor competence, accountability, and safeguards against political interference.
Co-Authors Hina Sidhu Kasim Sinen Mala Sharma Muhammad Kamal Suwito Suwito Zamzam, Irfan