Article Per Year (5 Year)
p-Index From 2021 - 2026
5.188
P-Index
This Author published in this journals
All Journal Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Sistem Cerdas Jurnal Informatika Global Antivirus : Jurnal Ilmiah Teknik Informatika Jurnal Informatika dan Rekayasa Elektronik Jatilima : Jurnal Multimedia Dan Teknologi Informasi Jurnal Ilmiah Manajemen Kesatuan Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer) Instal : Jurnal Komputer International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Pengabdian Masyarakat Aufa (JPMA) BERKAT: Jurnal Pemberdayaan Masyarakat Jurnal Manajemen dan Bisnis Jurnal Rechten : Riset Hukum dan Hak Asasi Manusia Jurnal Teknik Informatika Journal of Information Systems and Technology Research Journal of Government Insight Data Sciences Indonesia (DSI) Jurnal Adijaya Multidisiplin International Journal of Business English and Communication (IJoBEC) Jurnal Rekayasa Sistem Informasi dan Teknologi Jurnal Komputer dan Teknologi (JUKOMTEK) Jurnal Pengabdian Masyarakat The Indonesian Journal of Computer Science Jurnal Pengabdian Kepada Masyarakat Ilmu Komunikasi Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial JPEMAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis JPT : Jurnal Pendidikan Tematik Jurnal Pembina Bianglala Informatika
Armansyah
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE ROLE OF INTERNAL CONTROL SYSTEMS AND BEHAVIORAL ACCOUNTING ON THE EFFECTIVENESS OF PHILANTHROPIC FUND COLLECTION IN NORTH SUMATRA: MODERATION OF AMIL BEHAVIOR Armansyah; Maya Sari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19995103

Abstract

This study aims to analyze the influence of internal control and behavioral accounting on the effectiveness of philanthropic fundraising, with amil behavior as a mediating variable. This study uses a quantitative approach with a survey method, where data are analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The test results indicate that internal control and behavioral accounting have a positive and significant effect on the effectiveness of philanthropic fundraising. In addition, both variables also have a significant effect on amil behavior. The results of the indirect effect test prove that amil behavior is able to significantly mediate the relationship between internal control and behavioral accounting on the effectiveness of philanthropic fundraising. This finding confirms that the effectiveness of philanthropic fundraising is not only determined by organizational systems and procedures, but is also greatly influenced by the behavior of amil as the main implementer of fundraising activities.
Co-Authors @ Rosbi, Azmi Bin Juadi A Halim Abdul Basyid Abdul Halim Hasugian Abdullah, Muh. Tang Adams Jonemaro, Eriq Muhammad Afrili, Roland Dika Ahmad Sulaiman ahmad yani Aidil Halim Lubis Aldi Dohardo Alwi Alwi Andi Yusuf Ansharuddin Aprilia, Dila Kharisma Arif Siaha Widodo Asma Suryani Hasibuan Aulia Rumondasari Ayu Nurmasari Bin Abdul Ghani, Ts. Mohd. Azri Buchari Nurdin Cendana Wati Sihombing Charly Marlinda Chartady, Rachmad Dahlia Khairani Harahap Deswira lianda Sari harahap Devi Ayu Eprida Nasution Erningsih Erningsih Eva Mora Hasibuan Ezy Pratama Fachry Abda El Rahman Fadilla Maharani Putri fandi, Fandi Ahmad Fatahuddin Fatimah Nadratul Hakim Fauziah Siregar Hapisfatly Sir Harahap, Lailan Sofinah Herman Herman Tolle Ibnu Hajar Ides Sagita Ilka Zufria Ilka Zurfia Insani, Tasya Mutia Irianto, Achmad Irwan Gunawan Jelita Sitepu, Anggi Karimatunnisa Matondang Kautsar, Afthar Khairia Shiva Namira Khalizah, Siti Korompot, Chairil Anwar Lestari, Ayu Dwi Lubis, Ahmad Rizaldy Matondang, Toibatur Rahma Maya Sari Mhd Furqan Mhd Raja Doly Bahari Muhammad Delfy Zakaria Muhammad Isa Alamsyahbana Muhammad Rizky Putra Adipradana Muhammad Siddik Hasibuan Munali, Yazid Muqtafin Novlianun Dly Nur Shafwa Aulia Sitorus Panjaitan, Jumita Sari Panjaitan, Nurhalimah Putri, Anggia Sekar Rahma Fitri Rahmat Syair Habibi Ramadhan Nasution, Yusuf Rifaldy, Faqih Rifqi Al Fauzan, Muhammad Rifqi, Muhammad Rifqi Al Fauzan Risky, T. Tanzil Azhari Riswanto Ritonga , Meini Syakinah Rizki, Puput Fadhilah Saputra, Eko Murti Sriani Suhardi, Suhardi Sukardi Weda Sumardin Sumartono Supi Ramadani, Wily Surti Wardani Syahputro, Satrio Bimo Tamaulina Br Sembiring tanjung, rona Taqa, Dara Thia Putri Ramadani Wardana, Nikolaus Daka Yulistia , Anita Yuritanto, Yuritanto Zasrianita, Fera