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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Vokasi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Multidisciplinary: Applied Business and Education Research Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Warta Desa (JWD) Review of Accounting and Taxation Jurnal Multidisiplin Sahombu INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
Galih Fajar Muttaqin
Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tiratayasa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences Other

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Stimulating Financial Planning Behavior Through Frontline Employees: a Triadic Analysis of the Role of Servant Leadership and Customer Stewardship Climate in Islamic Banks in Indonesia Heni Indah Pratiwi; Galih Fajar Muttaqin; Edward Fazri
Jurnal Multidisiplin Sahombu Vol. 5 No. 07 (2025): Jurnal Multidisiplin Sahombu, November (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Objectives This study aims to investigate the mechanisms through which Frontline Employees (FLEs) in Islamic banks in Indonesia can motivate improved customer financial planning behavior. This study further analyzes how servant leadership and customer stewardship climate strengthen these mechanisms. Design/Methodology or Approach This quantitative study used a triadic approach with data collected from 45 managers, 165 FLEs, and 600 customers from various Islamic banks in Java and Sumatra. Data were analyzed using Structural Equation Modeling (SEM) with bootstrapping techniques to test the mediation and moderation hypotheses. Findings The results prove that FLEs' attention to detail significantly improves customer financial planning behavior through multiple mediation, namely service customization and promotion focus. Another key finding shows that servant leadership and customer stewardship climate positively moderate the relationship between attention to detail and service customization, thereby strengthening the overall indirect effect. Limitations or Implications of the Study The geographic scope and sector (Islamic) specificity are the main limitations. The research implications emphasize the importance of recruiting and training FLEs who are detail-oriented and empathetic, as well as building an organizational culture supported by servant leadership. Originality or Value: This research is one of the first to integrate Regulatory Focus Theory and Conservation of Resources Theory in the context of Islamic financial services in Indonesia. Using a triadic approach, this study provides empirical evidence on the synergy between individuals (FLEs), leadership, and organizational climate in achieving transformative outcomes for customers.
Management Control Systems and Startup Legitimacy on Funding Success Pratiwi, Heni Indah; Muttaqin, Galih Fajar
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.16-28

Abstract

This study aims to explore the dual role of Management Control Systems (MCS) as a mechanism for building startup legitimacy and its impact on funding success. Grounded in institutional theory and signaling theory, this research develops a conceptual framework that views MCS not only as an internal control tool but also as a strategic instrument for gaining legitimacy in the eyes of investors. The study employs an explanatory sequential mixed-methods design. Data were collected through a survey of 100 startups in Indonesia in 2025, as well as in-depth interviews with 15 founders and 10 investors. Quantitative analysis using Structural Equation Modeling (SEM) with SmartPLS 4.0 reveals that MCS formalization and its use as a signal have a positive and significant effect on legitimacy, which in turn increases the probability of funding success. Furthermore, legitimacy is found to be a significant mediating variable in this relationship. Internally, the implementation of MCS also yields substantive benefits, including improved financial discipline and strategic clarity. These findings provide theoretical contributions to the MCS literature within the entrepreneurial context and offer practical guidance for startup founders in leveraging MCS as a tool to build credibility and attract investment.Keywords: Management Control System (MCS), legitimacy, startup funding, institutional theory, signaling theory. 
Co-Authors Aggraeni, Feni Asih Machfodzhoh Asih Machfuzhoh Bagaskara, Kurniarga Chandra Prasadhita Chandra Prasadhita Dabella Yunia Dabella Yunia Dharmayanti, Rita Edward Fazri Esti Utami Pratiwi Heni Indah Pratiwi Imam Abu Hanifah Intan Puspanita Kurnia , Raisa Nur Kurnia, Raisa Nur Lia Uzliawati Muhammad Nawawi Mulyasari, Windu Nabilla Audrey Frishilla Nana Nofianti, Nana Oktavia, Hanna Pratiwi, Heni Indah Rika Andrawulan Rita Dharmayanti Rita Dharmayanti Rita Dharmayanti Sari, Titis Nistia Tri Wahyudi Wahyudi Uzliawati , Lia Yunia, Dabella Yusac Lasmana