Jurnal Akademi Akuntansi (JAA)
Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)

Islamic organizational culture and asatidzah well-being in modern pesantren: the mediating role of Islamic entrepreneurship

Muhammad Rifdillah (Faculty of Tarbiyah and Teacher Training, Sultan Maulana Hasanuddin State Islamic University of Banten, Banten, Indonesia)
Encep Syarifudin (Faculty of Tarbiyah and Teacher Training, Sultan Maulana Hasanuddin State Islamic University of Banten, Banten, Indonesia)
Sholahuddin Al Ayubi (Faculty of Tarbiyah and Teacher Training, Sultan Maulana Hasanuddin State Islamic University of Banten, Banten, Indonesia)



Article Info

Publish Date
22 May 2026

Abstract

Purpose: This study examines the mediating role of Islamic entrepreneurship in the relationship between Islamic organizational culture and asatidzah well-being in modern pesantren. Methodology/approach: This study used a quantitative associative approach. Primary data were collected through a structured questionnaire distributed to 385 asatidzah in modern pesantren in Banten Province. The respondents were selected using multistage probability sampling, with criteria including a minimum of two years of teaching experience. The data were analyzed using descriptive statistics and structural equation modeling to examine the direct and indirect relationships among Islamic organizational culture, Islamic entrepreneurship, and asatidzah well-being. Findings: The results show that Islamic organizational culture positively affects asatidzah well-being and Islamic entrepreneurship. Islamic entrepreneurship also positively affects asatidzah well-being and mediates the relationship between Islamic organizational culture and asatidzah well-being. These findings indicate that strengthening organizational culture and Islamic entrepreneurship can support better well-being among asatidzah in modern pesantren. Practical and Theoretical contribution/Originality: This study enriches Islamic management literature by positioning Islamic entrepreneurship as a mediating variable and offers practical insight for strengthening institutional culture and teacher well-being. Research Limitation: This study is limited to modern pesantren in Banten Province, so the findings may not fully represent other contexts.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...