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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Online Insan Akuntan Akuntansi : Jurnal Akuntansi Integratif Jurnal Karinov Journal of Economics, Business, and Government Challenges Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Indonesian Journal of Innovation Studies Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Abdimas Mandalika EJHEAA Journal of Social Comunity Services Intelektualitas Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi IJEFSD Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation Journal of Higher Education and Academic Advancement Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset Academia Open International Journal of Economic Integration and Regional Competitiveness
Eny Maryanti
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Integrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research Sigit Hermawan; Eny Maryanti; Prasetyo Utomo
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p01

Abstract

The substantial potential of zakat, infaq, and sadaqah (ZIS) funds in Indonesia necessitates the involvement of high-performing institutions dedicated to managing these resources, referred to here as amil zakat or ZIS institutions, to ensure their effective utilization. This study seeks to develop a strategic framework for advancing ZIS institutions by leveraging Comprehensive Intellectual Capital Management (CICM) and social entrepreneurship. Data for the study were gathered through in-depth interviews, focus group discussions, documentation, and observation. Findings indicate that ZIS institutions can be strengthened by integrating three key forms of capital: human, structural, and relational. Among these, human capital emerged as the primary driver of institutional development within the Indonesian context. The level of CICM implementation, however, requires alignment with the available resources of each ZIS institution to optimize its impact. Furthermore, social entrepreneurship not only contributes to the development of ZIS institutions but also aligns with the resource-based theory by enhancing institutional adaptability and sustainability. Keywords: comprehensive intellectual capital management, strategic management accounting, social entrepreneurship
Co-Authors ABDUL MUIZ MUZAQI Afridah, Naylatul Ainun Mala Nabila Aisha Hanif Aisyah Firdaus, Nisrina Alfi Atus Zumro Alifin, Khoerun Alsaf Pebrianggara Anggie Nur Cahyani Aprilia, Ayu Dwi Ayu Faizatul Machmuda Bambang Tjahjadi Bayu Hari Prasojo Bidur, Sarwenda Chosah, Zalzabela Aagata Widya Cicik Suciati Dessy Rima Sekar Sari Devi Prameswari Dewi Ratiwi Meiliza Dewi, Ade Annisa Dina Ananda Nur Amalia Duwi Rahayu Dwi Afifatul Riszqiya Dwi Larasati K H Elisa Widya M Elisya, Reza Marcelina Ellanda Martha Adelia Endah Permatasari Essa Ries Ahmed Fadilla Rahmawati Fadlillah, Fanny Fatma Agustin Ningrum Fauziah, Luluk Putri Fibrianti Khoirunnisa’ Firnata, Tifani Angga Fityan Izza Noor A Heri Widodo Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Herman Ernandi Hikmah Etikasari Ika Putri Mujirahayu Jannah , Etikakhul K., Herlinda Maya Kibtiyah, Mariatul Kumala Sari , Herlinda Maya Laila Rahayu Lestari Lestari , Veny Abidatul Luluk Putri Fauziah Magfiroh, Nailil Maya Novitasari Milasari, Anis Muzaqi, Abdul Muiz Nafi'atuz Zulfah Naylatul Afridah Ni'mah, Siti Awalin Nikmah Nurhidayah Nindy Ellyn Ningrum, Aprilia Widya Novitasari, Vivy Nugroho, Hendy Nurwahyu Nur Fadhila, Shafira Nurani, Etika Vira Nurasik Nurasik Nurasik nuriya, Sinta Nuriza, Vivin Parmananda, Reza Syarifuddin Permatasari, Endah Prasetyo Utomo Priyantoko, Mochammad Annas Dwi Putra, Icksa Abdi Putri, Vera Ardana Qorry Tsaniatuzaima Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahma, Zamruda Rahmadini, Elvara Rizky Reni Dwi Jayanti Risha Tri Amanda Rizky Eka Febriansah Rizky Nur Wahyuningsih Rizqollatifah, Sakinah Alfi Rosi Adisciya Saffitri Ruci Arizanda Rahayu Ruci Arizanda Rahayu Saniyah Kholidiyah Santi Rahma Dewi Santi Rahma Dewi Sartika Sartika Sarwenda Bidur Sarwenda Biduri Sarwenda Biduro Satriaji, Muhammad Bhakti Dede Sigit Hermawan Sintha Wahyu Arista Siti Faiqotul Himmah Soeprijanto, Noerwachid Suci Kusuma Wardani Sucik Nurul Aini Sukma Aji Syinja Faridya Anggreini Dwi Wirawan Veronika Maharani Lim Wahyu Ningsih Wahyuningsih, Rizky Nur Wildah Nihayatul Fithri, Wildah Nihayatul Wiwit Hariyanto Yenny Wulansari Yolanda Nova Nur Frabella