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Abstract
Introduction
Islamic boarding schools, known as pesantren, play a pivotal role in religious and educational development across Indonesia. However, as their institutional complexity increases, so does the demand for improved financial accountability and transparency. While prior research has acknowledged the significance of ethical governance in faith-based institutions, there remains limited empirical exploration of how Islamic values are operationalized within pesantren financial management.
Objectives
This study investigates how pesantren optimize financial governance and reporting mechanisms by integrating spiritual principles and centralized institutional practices to enhance accountability and transparency.
Method
Using a qualitative, phenomenological research design, the study was conducted at three pesantren in Mataram City, West Nusa Tenggara. Data collection involved in-depth interviews with key administrators, direct observations, and financial document analysis. Thematic analysis was used to interpret the data and identify core patterns of governance.
Results
The findings reveal that financial accountability in pesantren is rooted in Islamic spiritual values such as amanah (trustworthiness), siddiq (honesty), barakah (blessing), and husnudzon (positive presumption). These values shape ethical conduct and foster internal trust among stakeholders. Centralized financial management systems, complemented by informal communication practices, support transparency and efficient resource allocation. However, challenges such as limited technological infrastructure and reduced local autonomy remain.
Implications
The study suggests that effective financial accountability in pesantren can be achieved through a culturally embedded approach that aligns spiritual values with structured governance. This alignment strengthens institutional credibility and supports sustainable development.
Originality/Novelty
This research contributes to the academic discourse by presenting a faith-based financial governance model rooted in Islamic ethics. It offers practical insights for educational institutions seeking to harmonize religious identity with professional accountability standards.
Keywords
Article Details
Copyright (c) 2025 Sayyidah Yasmin Zahirah, Wirawan Suhaedi
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References
Adnan, M., Aliamin, A., & Mulyany, R. (2023). Accountability of traditional Islamic boarding school in Aceh. Jurnal Ilmiah Ekonomi Islam, 9(2), 1885. https://doi.org/10.29040/jiei.v9i2.8495
DOI: https://doi.org/10.29040/jiei.v9i2.8495Ahmad, A. & Zain, M. (2023). Financial management challenges faced by Islamic NGOs in Malaysia. International Journal of Academic Research in Economics and Management Sciences, 12(2). https://doi.org/10.6007/ijarems/v12-i2/16797
DOI: https://doi.org/10.6007/IJAREMS/v12-i2/16797Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa
DOI: https://doi.org/10.1191/1478088706qp063oaChang, V., Kozah, V., Xu, Q., Shi, Y., Chen, X., & Mills, J. (2023). The effect of information resources management in the uk on financial institutions. Journal of Global Information Management, 31(1), 1-25. https://doi.org/10.4018/jgim.334015
DOI: https://doi.org/10.4018/JGIM.334015Creswell, J. W., & Poth, C. N. (2016). Qualitative inquiry and research design: Choosing among five approaches. SAGE Publications.
Gusrianti, G. & Sari, P. (2023). Transparency of Shariah supervisory board information in Islamic banks of Indonesia and Malaysia: The effect of Islamic corporate governance. Jurnal Dinamika Akuntansi, 15(1), 1-12. https://doi.org/10.15294/jda.v15i1.38232
DOI: https://doi.org/10.15294/jda.v15i1.38232Handayani, N. & Ludigdo, U. (2022). The concept of financial accountability in education system: Study on private own Islamic boarding school. QAS, 23(189). https://doi.org/10.47750/qas/23.189.07
DOI: https://doi.org/10.47750/QAS/23.189.07Hartono, S., Wijayanti, R., & Sekarsari, V. (2023). The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability. Journal of Islamic Accounting and Finance Research, 5(1), 131-148. https://doi.org/10.21580/jiafr.2023.5.1.16549
DOI: https://doi.org/10.21580/jiafr.2023.5.1.16549Herdina, A., Djazuli, A., & Ratnawati, K. (2018). Christian values in operational financing decisions. Jurnal Aplikasi Manajemen, 16(4), 664-672. https://doi.org/10.21776/ub.jam.2018.016.04.13
DOI: https://doi.org/10.21776/ub.jam.2018.016.04.13Hidayah, N. (2014). Religious compliance in Islamic financial institutions [Ph.D. thesis, Aston University]. https://publications.aston.ac.uk/id/eprint/24762/
Idler, E. and Kellehear, A. (2017). Religion in public health‐care institutions: U.S. and U.K. perspectives. Journal for the Scientific Study of Religion, 56(2), 234-240. https://doi.org/10.1111/jssr.12349
DOI: https://doi.org/10.1111/jssr.12349Jinan, M., Syapiuddin, M., & Nasri, U. (2024). Holistic integration: Syariah finance principles in Islamic education management. Jurnal Ilmiah Profesi Pendidikan, 9(2), 1343-1350. https://doi.org/10.29303/jipp.v9i2.2243
DOI: https://doi.org/10.29303/jipp.v9i2.2243Kamaruddin, M., Auzair, S., Rahmat, M., & Muhamed, N. (2021). The mediating role of financial governance on the relationship between financial management, Islamic work ethic and accountability in Islamic Social Enterprise (ISE). Social Enterprise Journal, 17(3), 427-449. https://doi.org/10.1108/sej-11-2020-0113
DOI: https://doi.org/10.1108/SEJ-11-2020-0113Maulida, S. & Rusydiana, A. (2023). What is Islamic management? A previous studies. MS, 1(1). https://doi.org/10.58968/ms.v1i1.288
DOI: https://doi.org/10.58968/ms.v1i1.288Mediawati, E. (2016). The quality of financial reporting: sharia supervisory board role in zakat management organization. Proceedings of the 1st UPI International Conference on Sociology Education (UPI ICSE 2015). https://doi.org/10.2991/icse-15.2016.14
DOI: https://doi.org/10.2991/icse-15.2016.14Melis, A. & Nawaz, T. (2023). The impact of ceos’ personal traits on organisational performance: Evidence from faith-based charity organisations. Journal of Business Ethics, 190(4), 919-939. https://doi.org/10.1007/s10551-023-05412-1
DOI: https://doi.org/10.1007/s10551-023-05412-1Meutıa, I. & Daud, R. (2021). The meaning of financial accountability in Islamic boarding schools: The case of indonesia. International Entrepreneurship Review, 7(2), 31-41. https://doi.org/10.15678/ier.2021.0702.03
DOI: https://doi.org/10.15678/IER.2021.0702.03Mundiri, A. & Sanafiri, A. (2022). Financial management based on pesantren; Centralized vs decentralized supply process. Managere Indonesian Journal of Educational Management, 4(2), 165-179. https://doi.org/10.52627/managere.v4i2.133
DOI: https://doi.org/10.52627/managere.v4i2.133Nasrullah, M., Ismanto, K., & Nalim, N. (2018). Economic independence of pesantren: The study at Pekalongan Region. Hunafa Jurnal Studia Islamika, 15(2), 251-272. https://doi.org/10.24239/jsi.v15i2.518.251-272
DOI: https://doi.org/10.24239/jsi.v15i2.518.251-272Naz’aina, N., Raza, H., & Murhaban, M. (2023). Analysis of accountability determination in Bireuen Regency Islamic Boarding. International Journal of Social Service and Research, 3(1), 30-40. https://doi.org/10.46799/ijssr.v3i1.229
DOI: https://doi.org/10.46799/ijssr.v3i1.229Nkundabanyanga, S., Nakyeyune, G., & Muhwezi, M. (2019). Management mechanisms, deterrence measures and public finance regulatory compliance in Uganda. Journal of Public Budgeting Accounting & Financial Management, 31(2), 178-196. https://doi.org/10.1108/jpbafm-02-2018-0008
DOI: https://doi.org/10.1108/JPBAFM-02-2018-0008Nurkhin, A., Martono, S., Fachrurrozie, F., Mukhibad, H., Rohman, A., Prabowo, W., … & Rofiq, A. (2024). Promoting green-pesantren and circular economy; Improving santri’s knowledge on food waste management and maggot cultivation. IoP Conference Series Earth and Environmental Science, 1414(1), 012026. https://doi.org/10.1088/1755-1315/1414/1/012026
DOI: https://doi.org/10.1088/1755-1315/1414/1/012026Patton. M. Q. (2002). Qualitative research and evaluation methods (3rd ed.). Sage Publications.
Rijal, F. & Abbas, D. (2022). The effect of human resource competence and charismatic leadership on financial accountability at islamic boarding schools in bireuen regency. International Journal of Social Science Educational Economics Agriculture Research and Technology (IJSET), 2(1), 940-946. https://doi.org/10.54443/ijset.v2i1.103
DOI: https://doi.org/10.54443/ijset.v2i1.103Rodliyah, S., Djamhuri, A., & Prihatiningtias, Y. (2021). Revealing the accountability of Nurul Haromain Islamic Boarding Schools: A phenomenological study. Jurnal Ilmiah Akuntansi dan Bisnis, 16(2), 359. https://doi.org/10.24843/jiab.2021.v16.i02.p12
DOI: https://doi.org/10.24843/JIAB.2021.v16.i02.p12Saputra, I., Ermayani, T., & Masykuri, E. (2020). Model of school management based on Islamic education. Scripta English Department Journal, 7(2), 42-50. https://doi.org/10.37729/scripta.v7i2.830
DOI: https://doi.org/10.37729/scripta.v7i2.830Solihati, G., Suhardiyanto, H., Hakim, D., & Irawan, T. (2023). Integrating good corporate governance, Islamic corporate social responsibility, zakat, syariah governance, and syariah compliance: exploring their interconnected impact on the financial health of Islamic commercial banks. Journal of Contemporary Administration and Management (Adman), 1(3), 271-277. https://doi.org/10.61100/adman.v1i3.94
DOI: https://doi.org/10.61100/adman.v1i3.94Sudiarti, S., Sarvina, W., & Jannah, N. (2022). Analysis of the role of santri in the development of pesantren business units (Case study of Darunnajah Islamic Boarding School, South Jakarta). Jurnal Ekonomi Syariah Akuntansi dan Perbankan (Jeskape), 6(2), 237-251. https://doi.org/10.52490/jeskape.v6i2.706
DOI: https://doi.org/10.52490/jeskape.v6i2.706Suhaidar, S., Anggita, W., Karmawan, K., & Rudianto, N. (2021). Implementation of internet financial reporting to increasing accountability in zakat management organizations: Based on PSAK No. 109. IJBE (Integrated Journal of Business and Economics), 5(1), 1. https://doi.org/10.33019/ijbe.v5i1.311
DOI: https://doi.org/10.33019/ijbe.v5i1.311Umam, K., Janan, M., & Roslan, I. (2023). Food management in pesantren based on integrated farm education and entrepreneurship. Santri Journal of Pesantren and Fiqh Sosial, 4(2), 143-162. https://doi.org/10.35878/santri.v4i2.959
DOI: https://doi.org/10.35878/santri.v4i2.959
Ahmad, A. & Zain, M. (2023). Financial management challenges faced by islamic ngos in malaysia. International Journal of Academic Research in Economics and Management Sciences, 12(2). https://doi.org/10.6007/ijarems/v12-i2/16797Wati, R., Ardini, L., & Fidiana, F. (2022). The implementation of spiritual and financial accountability in Islamic boarding school. Al-Uqud : Journal of Islamic Economics, 6(1), 84–95. https://doi.org/10.26740/aluqud.v6n1.p84-95
DOI: https://doi.org/10.26740/aluqud.v6n1.p84-95Winarno, A., Aini, D., Retnaningsih, P., & Rahman, A. (2023). Enhancing institutional performance of tutoring centers in kuala lumpur: the role of document-based budget management. Journal of Applied Business Taxation and Economics Research, 3(2), 200-209. https://doi.org/10.54408/jabter.v3i2.250
DOI: https://doi.org/10.54408/jabter.v3i2.250Yi, P. (2023). Faith-based investing, stewardship, and sustainability: a comparative analysis. Erasmus Law Review, 16(3), 114-127. https://doi.org/10.5553/elr.000258
DOI: https://doi.org/10.5553/ELR.000258Yuslem, N., Nurlaila, N., & Yurmaini, Y. (2021). Financial accountability dimensions of Islamic values at Al Washliyah Higher SCHO. Eduvest - Journal of Universal Studies, 1(12), 1556-1563. https://doi.org/10.36418/edv.v1i12.311
DOI: https://doi.org/10.36418/edv.v1i12.311Zalim, S. (2021). Performance measurement in islamic microfinance institutions: does it change social norms and values?. Qualitative Research in Financial Markets, 14(2), 306-323. https://doi.org/10.1108/qrfm-09-2020-0186
DOI: https://doi.org/10.1108/QRFM-09-2020-0186Zouari, D., Viale, L., Ruel, S., & Stek, K. (2024). The nexus of stewardship and sustainability in supply chains: Revealing the impact of purchasing social responsibility on innovativeness and operation performance. European Business Review, 37(2), 193-229. https://doi.org/10.1108/ebr-01-2024-0014
DOI: https://doi.org/10.1108/EBR-01-2024-0014Zulfathurrahmah, Z., Baehaqi, A., & Prabowo, T. (2024). Accountability of islamic non-governmental organizations in indonesia: a netnographic study. Jati Jurnal Akuntansi Terapan Indonesia, 7(1), 68-82. https://doi.org/10.18196/jati.v7i1.21596
DOI: https://doi.org/10.18196/jati.v7i1.21596
References
Adnan, M., Aliamin, A., & Mulyany, R. (2023). Accountability of traditional Islamic boarding school in Aceh. Jurnal Ilmiah Ekonomi Islam, 9(2), 1885. https://doi.org/10.29040/jiei.v9i2.8495
DOI: https://doi.org/10.29040/jiei.v9i2.8495Ahmad, A. & Zain, M. (2023). Financial management challenges faced by Islamic NGOs in Malaysia. International Journal of Academic Research in Economics and Management Sciences, 12(2). https://doi.org/10.6007/ijarems/v12-i2/16797
DOI: https://doi.org/10.6007/IJAREMS/v12-i2/16797Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa
DOI: https://doi.org/10.1191/1478088706qp063oaChang, V., Kozah, V., Xu, Q., Shi, Y., Chen, X., & Mills, J. (2023). The effect of information resources management in the uk on financial institutions. Journal of Global Information Management, 31(1), 1-25. https://doi.org/10.4018/jgim.334015
DOI: https://doi.org/10.4018/JGIM.334015Creswell, J. W., & Poth, C. N. (2016). Qualitative inquiry and research design: Choosing among five approaches. SAGE Publications.
Gusrianti, G. & Sari, P. (2023). Transparency of Shariah supervisory board information in Islamic banks of Indonesia and Malaysia: The effect of Islamic corporate governance. Jurnal Dinamika Akuntansi, 15(1), 1-12. https://doi.org/10.15294/jda.v15i1.38232
DOI: https://doi.org/10.15294/jda.v15i1.38232Handayani, N. & Ludigdo, U. (2022). The concept of financial accountability in education system: Study on private own Islamic boarding school. QAS, 23(189). https://doi.org/10.47750/qas/23.189.07
DOI: https://doi.org/10.47750/QAS/23.189.07Hartono, S., Wijayanti, R., & Sekarsari, V. (2023). The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability. Journal of Islamic Accounting and Finance Research, 5(1), 131-148. https://doi.org/10.21580/jiafr.2023.5.1.16549
DOI: https://doi.org/10.21580/jiafr.2023.5.1.16549Herdina, A., Djazuli, A., & Ratnawati, K. (2018). Christian values in operational financing decisions. Jurnal Aplikasi Manajemen, 16(4), 664-672. https://doi.org/10.21776/ub.jam.2018.016.04.13
DOI: https://doi.org/10.21776/ub.jam.2018.016.04.13Hidayah, N. (2014). Religious compliance in Islamic financial institutions [Ph.D. thesis, Aston University]. https://publications.aston.ac.uk/id/eprint/24762/
Idler, E. and Kellehear, A. (2017). Religion in public health‐care institutions: U.S. and U.K. perspectives. Journal for the Scientific Study of Religion, 56(2), 234-240. https://doi.org/10.1111/jssr.12349
DOI: https://doi.org/10.1111/jssr.12349Jinan, M., Syapiuddin, M., & Nasri, U. (2024). Holistic integration: Syariah finance principles in Islamic education management. Jurnal Ilmiah Profesi Pendidikan, 9(2), 1343-1350. https://doi.org/10.29303/jipp.v9i2.2243
DOI: https://doi.org/10.29303/jipp.v9i2.2243Kamaruddin, M., Auzair, S., Rahmat, M., & Muhamed, N. (2021). The mediating role of financial governance on the relationship between financial management, Islamic work ethic and accountability in Islamic Social Enterprise (ISE). Social Enterprise Journal, 17(3), 427-449. https://doi.org/10.1108/sej-11-2020-0113
DOI: https://doi.org/10.1108/SEJ-11-2020-0113Maulida, S. & Rusydiana, A. (2023). What is Islamic management? A previous studies. MS, 1(1). https://doi.org/10.58968/ms.v1i1.288
DOI: https://doi.org/10.58968/ms.v1i1.288Mediawati, E. (2016). The quality of financial reporting: sharia supervisory board role in zakat management organization. Proceedings of the 1st UPI International Conference on Sociology Education (UPI ICSE 2015). https://doi.org/10.2991/icse-15.2016.14
DOI: https://doi.org/10.2991/icse-15.2016.14Melis, A. & Nawaz, T. (2023). The impact of ceos’ personal traits on organisational performance: Evidence from faith-based charity organisations. Journal of Business Ethics, 190(4), 919-939. https://doi.org/10.1007/s10551-023-05412-1
DOI: https://doi.org/10.1007/s10551-023-05412-1Meutıa, I. & Daud, R. (2021). The meaning of financial accountability in Islamic boarding schools: The case of indonesia. International Entrepreneurship Review, 7(2), 31-41. https://doi.org/10.15678/ier.2021.0702.03
DOI: https://doi.org/10.15678/IER.2021.0702.03Mundiri, A. & Sanafiri, A. (2022). Financial management based on pesantren; Centralized vs decentralized supply process. Managere Indonesian Journal of Educational Management, 4(2), 165-179. https://doi.org/10.52627/managere.v4i2.133
DOI: https://doi.org/10.52627/managere.v4i2.133Nasrullah, M., Ismanto, K., & Nalim, N. (2018). Economic independence of pesantren: The study at Pekalongan Region. Hunafa Jurnal Studia Islamika, 15(2), 251-272. https://doi.org/10.24239/jsi.v15i2.518.251-272
DOI: https://doi.org/10.24239/jsi.v15i2.518.251-272Naz’aina, N., Raza, H., & Murhaban, M. (2023). Analysis of accountability determination in Bireuen Regency Islamic Boarding. International Journal of Social Service and Research, 3(1), 30-40. https://doi.org/10.46799/ijssr.v3i1.229
DOI: https://doi.org/10.46799/ijssr.v3i1.229Nkundabanyanga, S., Nakyeyune, G., & Muhwezi, M. (2019). Management mechanisms, deterrence measures and public finance regulatory compliance in Uganda. Journal of Public Budgeting Accounting & Financial Management, 31(2), 178-196. https://doi.org/10.1108/jpbafm-02-2018-0008
DOI: https://doi.org/10.1108/JPBAFM-02-2018-0008Nurkhin, A., Martono, S., Fachrurrozie, F., Mukhibad, H., Rohman, A., Prabowo, W., … & Rofiq, A. (2024). Promoting green-pesantren and circular economy; Improving santri’s knowledge on food waste management and maggot cultivation. IoP Conference Series Earth and Environmental Science, 1414(1), 012026. https://doi.org/10.1088/1755-1315/1414/1/012026
DOI: https://doi.org/10.1088/1755-1315/1414/1/012026Patton. M. Q. (2002). Qualitative research and evaluation methods (3rd ed.). Sage Publications.
Rijal, F. & Abbas, D. (2022). The effect of human resource competence and charismatic leadership on financial accountability at islamic boarding schools in bireuen regency. International Journal of Social Science Educational Economics Agriculture Research and Technology (IJSET), 2(1), 940-946. https://doi.org/10.54443/ijset.v2i1.103
DOI: https://doi.org/10.54443/ijset.v2i1.103Rodliyah, S., Djamhuri, A., & Prihatiningtias, Y. (2021). Revealing the accountability of Nurul Haromain Islamic Boarding Schools: A phenomenological study. Jurnal Ilmiah Akuntansi dan Bisnis, 16(2), 359. https://doi.org/10.24843/jiab.2021.v16.i02.p12
DOI: https://doi.org/10.24843/JIAB.2021.v16.i02.p12Saputra, I., Ermayani, T., & Masykuri, E. (2020). Model of school management based on Islamic education. Scripta English Department Journal, 7(2), 42-50. https://doi.org/10.37729/scripta.v7i2.830
DOI: https://doi.org/10.37729/scripta.v7i2.830Solihati, G., Suhardiyanto, H., Hakim, D., & Irawan, T. (2023). Integrating good corporate governance, Islamic corporate social responsibility, zakat, syariah governance, and syariah compliance: exploring their interconnected impact on the financial health of Islamic commercial banks. Journal of Contemporary Administration and Management (Adman), 1(3), 271-277. https://doi.org/10.61100/adman.v1i3.94
DOI: https://doi.org/10.61100/adman.v1i3.94Sudiarti, S., Sarvina, W., & Jannah, N. (2022). Analysis of the role of santri in the development of pesantren business units (Case study of Darunnajah Islamic Boarding School, South Jakarta). Jurnal Ekonomi Syariah Akuntansi dan Perbankan (Jeskape), 6(2), 237-251. https://doi.org/10.52490/jeskape.v6i2.706
DOI: https://doi.org/10.52490/jeskape.v6i2.706Suhaidar, S., Anggita, W., Karmawan, K., & Rudianto, N. (2021). Implementation of internet financial reporting to increasing accountability in zakat management organizations: Based on PSAK No. 109. IJBE (Integrated Journal of Business and Economics), 5(1), 1. https://doi.org/10.33019/ijbe.v5i1.311
DOI: https://doi.org/10.33019/ijbe.v5i1.311Umam, K., Janan, M., & Roslan, I. (2023). Food management in pesantren based on integrated farm education and entrepreneurship. Santri Journal of Pesantren and Fiqh Sosial, 4(2), 143-162. https://doi.org/10.35878/santri.v4i2.959
Ahmad, A. & Zain, M. (2023). Financial management challenges faced by islamic ngos in malaysia. International Journal of Academic Research in Economics and Management Sciences, 12(2). https://doi.org/10.6007/ijarems/v12-i2/16797
Wati, R., Ardini, L., & Fidiana, F. (2022). The implementation of spiritual and financial accountability in Islamic boarding school. Al-Uqud : Journal of Islamic Economics, 6(1), 84–95. https://doi.org/10.26740/aluqud.v6n1.p84-95
DOI: https://doi.org/10.26740/aluqud.v6n1.p84-95Winarno, A., Aini, D., Retnaningsih, P., & Rahman, A. (2023). Enhancing institutional performance of tutoring centers in kuala lumpur: the role of document-based budget management. Journal of Applied Business Taxation and Economics Research, 3(2), 200-209. https://doi.org/10.54408/jabter.v3i2.250
DOI: https://doi.org/10.54408/jabter.v3i2.250Yi, P. (2023). Faith-based investing, stewardship, and sustainability: a comparative analysis. Erasmus Law Review, 16(3), 114-127. https://doi.org/10.5553/elr.000258
DOI: https://doi.org/10.5553/ELR.000258Yuslem, N., Nurlaila, N., & Yurmaini, Y. (2021). Financial accountability dimensions of Islamic values at Al Washliyah Higher SCHO. Eduvest - Journal of Universal Studies, 1(12), 1556-1563. https://doi.org/10.36418/edv.v1i12.311
DOI: https://doi.org/10.36418/edv.v1i12.311Zalim, S. (2021). Performance measurement in islamic microfinance institutions: does it change social norms and values?. Qualitative Research in Financial Markets, 14(2), 306-323. https://doi.org/10.1108/qrfm-09-2020-0186
DOI: https://doi.org/10.1108/QRFM-09-2020-0186Zouari, D., Viale, L., Ruel, S., & Stek, K. (2024). The nexus of stewardship and sustainability in supply chains: Revealing the impact of purchasing social responsibility on innovativeness and operation performance. European Business Review, 37(2), 193-229. https://doi.org/10.1108/ebr-01-2024-0014
DOI: https://doi.org/10.1108/EBR-01-2024-0014Zulfathurrahmah, Z., Baehaqi, A., & Prabowo, T. (2024). Accountability of islamic non-governmental organizations in indonesia: a netnographic study. Jati Jurnal Akuntansi Terapan Indonesia, 7(1), 68-82. https://doi.org/10.18196/jati.v7i1.21596
DOI: https://doi.org/10.18196/jati.v7i1.21596