cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dadang Husen Sobana
Contact Email
dadanghusensobana@uinsgd.ac.id
Phone
+6285321831948
Journal Mail Official
mks@uinsgd.ac.id
Editorial Address
Program Studi Manajemen Keuangan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Sunan Gunung Djati Bandung Jl. AH. Nasution No 105 40614 Bandung
Location
Kota bandung,
Jawa barat
INDONESIA
Finansha: Journal of Sharia Financial Management
Published by UIN Sunan Gunung Djati Bandung
ISSN : 27750868     EISSN : 27742687     DOI : https://doi.org/10.15575/fsfm.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
This journal aims to broaden and create innovative concepts, theories, paradigms, perspectives, and methodologies within the scope mentioned above. The scope of this journal will include but is not limited to Islamic economics, sharia business, Islamic banking, Islamic capital market, Islamic wealth management, issues of implementation/practice of sharia banking, zakat, and waqf, takaful, corporate sharia finance, management. Sharia-compliant risks, Islamic derivatives, Sharia Supervisory Board issues, Islamic business ethics, Islamic accounting, and Islamic auditing.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 111 Documents
 8   9   10   11   12 
MANAGEMENT EDUCATION, TECHNOLOGY, AND PESANTREN FINANCIAL REPORTING QUALITY: ACCOUNTABILITY MEDIATION Budi Gautama Siregar; Ali Hardana; Zaki Zaini
Finansha: Journal of Sharia Financial Management Vol. 7 No. 1 (2026): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v7i1.52907

Abstract

The quality of financial reporting is a critical issue for Indonesian pesantren as faith-based nonprofit institutions entrusted with managing public resources. Despite their rapid growth and increasing accountability demands, many pesantren continue to face challenges related to managerial competence, technological capability, and transparent financial governance. This study examines the effects of management education and technology on the quality of pesantren financial statements, with transparency as a mediating variable. Data were collected from 300 financial managers and administrators of pesantren in Indonesia using purposive sampling, targeting respondents directly involved in financial management and reporting. The proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) because it is appropriate for mediation analysis, prediction-oriented research, and complex latent-variable models. The findings indicate that technology has a significant direct effect on financial reporting quality, whereas management education influences reporting quality indirectly through transparency. Transparency serves as a significant mediator, strengthening the relationship between managerial capacity and reporting quality. These results extend governance theory in faith-based nonprofit organizations by highlighting transparency as a strategic governance mechanism and enrich the religious accounting literature by demonstrating how managerial competence and digital transformation jointly enhance financial accountability in pesantren.

Page 12 of 12 | Total Record : 111

 8   9   10   11   12 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2026): Finansha: Journal of Sharia Financial Management Vol. 6 No. 2 (2025): Finansha: Journal of Sharia Financial Management Vol. 6 No. 1 (2025): Finansha: Journal of Sharia Financial Management Vol 5, No 2 (2024): Finansha: Journal of Sharia Financial Management Vol. 5 No. 2 (2024): Finansha: Journal of Sharia Financial Management Vol 5, No 1 (2024): Finansha: Journal of Sharia Financial Management Vol. 5 No. 1 (2024): Finansha: Journal of Sharia Financial Management Vol 4, No 2 (2023): Finansha: Journal of Sharia Financial Management Vol 4, No 1 (2023): Finansha: Journal of Sharia Financial Management Vol 3, No 2 (2022): Finansha: Journal of Sharia Financial Management Vol 3, No 1 (2022): Finansha: Journal of Sharia Financial Management Vol 2, No 2 (2021): Finansha: Journal of Sharia Financial Management Vol 2, No 1 (2021): Finansha: Journal of Sharia Financial Management Vol 1, No 2 (2020): Finansha: Journal of Sharia Financial Management Vol 1, No 1 (2020): Finansha: Journal of Sharia Financial Management More Issue