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All Journal Jurnal Ilmiah Akuntansi Kesatuan International Journal of Social and Management Studies (IJOSMAS)
Sukriyah
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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The Homeschooling Head Performance: How The Role of Transformational Leadership, Motivation, and Self-Efficacy? Haq, Saiful; Asbari, Masduki; Sukriyah; Novitasari, Dewiana; Abadiyah, Siti
International Journal of Social and Management Studies Vol. 3 No. 1 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (967.462 KB) | DOI: 10.5555/ijosmas.v3i1.96

Abstract

This study aims to analyze the relationship of transformational leadership, motivation, and self-efficacy to the Head of homeschooling performance. This research method is quantitative with data processing tools using SPSS software. Data were obtained through the distribution of online questionnaires to 212 homeschooling teachers in Tangerang who were selected using the simple random sampling method. Based on data analysis, it can be concluded that transformational leadership has a positive effect on the head of homeschooling performance, motivation has a positive effect on the head of homeschooling performance, self-efficacy has a positive effect on the head of homeschooling performance and transformational leadership, motivation, and self-efficacy simultaneously have a positive and significant effect on the head of homeschooling performance.
Sustainable Livelihood Index for Sharia-Based Micro, Small, and Medium Enterprises: A Feyerabendian Approach Sukriyah; Khomsiyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4635

Abstract

Micro, small, and medium enterprises that operate according to Islamic principles form a vital part of Indonesia’s economy, yet existing sustainability measurement tools rarely reflect their unique ethical and spiritual characteristics. This study aims to develop a conceptual model of the Sustainable Livelihood Index specifically designed for these Sharia-based enterprises. The research adopts a qualitative conceptual approach that combines philosophical analysis and extensive literature review, guided by Paul Feyerabend’s principles of methodological pluralism and theoretical proliferation. Core Islamic values such as distributive justice, social responsibility, environmental stewardship, trustworthiness, and sincerity are systematically integrated into the five traditional dimensions of human, physical, financial, social, and environmental capital. The resulting model presents a hierarchical framework supported by concrete sample indicators that are both practical and faithful to Islamic teachings. This new index offers a flexible, context-sensitive tool that captures economic, ethical, social, and spiritual performance simultaneously. The model has direct implications for entrepreneurs, Islamic financial institutions, and policymakers seeking to strengthen sustainable and resilient Sharia-compliant economic development. It also lays a solid foundation for future empirical testing and wider application across the Muslim business community.
The Role of Forensic Accounting in Detecting Financial Fraud in Public Sector Organizations Bleskadit, Novalia Herlina; Sukriyah; Hernawati, Nopi; Judijanto, Loso; Muhsin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4936

Abstract

Financial fraud in public sector organizations remains a persistent challenge that threatens transparency, accountability, and public trust. Conventional auditing approaches often fail to detect complex and concealed fraudulent practices due to their compliance-oriented nature. This study aims to analyze the role of forensic accounting in detecting and preventing financial fraud in public sector organizations. Using a qualitative research design, this study employs a literature review method by analyzing relevant national and international journal articles, academic books, and institutional reports related to forensic accounting and public sector fraud. Data were collected through systematic searches in academic databases and analyzed using content and thematic analysis to identify patterns, roles, effectiveness, and implementation challenges of forensic accounting. The findings indicate that forensic accounting plays a critical role in uncovering financial fraud through investigative auditing techniques, forensic data analytics, and legally defensible evidence. Moreover, forensic accounting contributes to fraud prevention by strengthening internal controls, enhancing transparency, and creating a deterrent effect within public institutions. However, its effectiveness is constrained by limited professional expertise, inadequate technological infrastructure, weak regulatory frameworks, and political interference. This study concludes that institutionalizing forensic accounting practices is essential for improving public sector financial governance and reducing fraud risks.
Co-Authors Abadiyah, Siti Asbari, Masduki Bleskadit, Novalia Herlina Haq, Saiful Hernawati, Nopi Judijanto, Loso KHOMSIYAH Muhsin Novitasari, Dewiana