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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ILMIAH MANAJEMEN & BISNIS MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) Khadimul Ummah Journal of Social Dedication Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Ekuivalensi Jurnal Riset Bisnis dan Manajemen International Journal of Business Economics (IJBE) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Al-Sharf: Jurnal Ekonomi Islam Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Al-Hanif: Jurnal Pendidikan Anak dan Parenting International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Impresi Indonesia Journal of International Conference Proceedings Global Education Journal Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Maya Sari
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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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 Ade Gunawan Adi Munasib Aisyah Sundari Alysa Humairah Afkar Anggita Dwi Kesuma Armansyah Arum Aztisya Aulia Febriana Sukma Batin Dahrani . Dani Sri Anum Edisah Putra Nainggolan Eka Nurmala Sari Erni Murniati Fatayatul Insania Fitri Yani Hazmanan Khair Indri Lestari Irfan Irfan Irfan Irfan, Irfan Jasman Saripuddin Jil Carissa Pangumbanan Hasibuan Jufrizen Leni Deli M. Adrian Patria Erza Nasution Molana Malik Pandia Muhamad Dipo Misnadi Muhammad Fahmi Muhammad Firza Alpi, Muhammad Firza Muhammad Irfan Nasution Muhammad Zamroni Mukmin Pohan Naila maulani Zahro Novien Rialdy NURUL HARIYANTI Nurul Hikmah Radiman Radiman Rahmayati Rahmayati Raihanah Daulay Ririn Sari Mawar Dani Rival Andiga Juanda Salman Farisi Saragih, Fitriani Sarah Atun Niha Seprida Hanum Seprida Hanum Harahap, Seprida Hanum Sherly Nadia Siti Hawa Sri Rahayu Suci Agustina NS Suliani Suliani Syafrida Hani Tamba, Dang Panagaman Try Utami Kesuma Wardani Umar Ma’ruf Manik Widya Astuti Widya Astuty Yola Winanda YUDI SISWADI Zaki Baginda Muhammad Amin