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All Journal SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Nur Fitry Latief
Institut Agama Islam Negeri Manado
Education Social Sciences Other

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GLOBAL VALUES IN LOCAL WISDOM BASED MANAGEMENT ACCOUNTING FOR THE DEVELOPMENT OF RELIGIOUS HIGHER EDUCATION Nur Fitry Latief; Youlanda Hasan
SOSIOEDUKASI Vol 15 No 1 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i1.7389

Abstract

This study aims to analyze, evaluate, and develop an in-depth exploration of the local cultural philosophy “Biar Kalah Nasi Mar Jang Kalah Aksi” as the foundation for formulating a new concept in management accounting to strengthen the global competitiveness of state religious higher education institutions. A qualitative research method with a descriptive ethnographic approach was employed to collect data through in-depth interviews with informants from 15 cities and regencies in North Sulawesi Province, as well as those residing outside the province, particularly key informants with a deep understanding of this local wisdom. The findings reveal that this cultural philosophy embodies values of resilience, innovation, and efficiency under conditions of limitation, which can be integrated into management accounting systems as an adaptive model for addressing global challenges while preserving local identity. Furthermore, the application of these values has the potential to optimize resource management and reinforce the institutional identity of state religious higher education institutions in responding to global changes and demands. The novelty of this study lies in the development of a local wisdom–based management accounting concept that is not only culturally relevant but also provides a responsive and sustainable foundation for the advancement of state religious higher education institutions.
OPTIMIZATION OF ZAKAT, INFAQ, AND DIGITAL ALMS FOR POVERTY ALLEVIATION: ANALYSIS OF DISTRIBUTION EFFICIENCY BY DATA ENVELOPMENT ANALYSIS Nur Fitry Latief
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.7395

Abstract

This study analyzes the distribution efficiency of digital zakat, infaq, and sadaqah (ZIS) in Indonesian zakat management institutions using Data Envelopment Analysis (DEA) to measure its contribution to poverty alleviation. Using data from 25 digital LAZs for the 2021-2023 period, this research applies DEA-CCR and DEA-BCC models to measure technical efficiency, scale efficiency, and allocative efficiency. Input variables include collected ZIS funds, digital operational costs, and number of personnel, while outputs encompass number of mustahik served, poverty reduction rate, and program sustainability. Results show only 9 LAZs (36%) achieved full efficiency with an average efficiency score of 0.73, indicating a 37% potential output increase. DEA-BCC analysis identified 14 LAZs (56%) achieving pure technical efficiency, with scale inefficiency as the main source of inefficiency. LAZs with integrated digital fundraising models have 27% higher efficiency. Slack analysis reveals the largest input excess in operational costs (22.6%) and output shortfall in poverty reduction (30.4%). The study recommends scaling up for LAZs with increasing returns to scale, process optimization for decreasing returns to scale, adoption of data analytics, automated distribution systems, and increased proportion of productive programs to maximize poverty alleviation impact.
Co-Authors Youlanda Hasan