Laporan ini bertujuan untuk meningkatkan literasi tentang pedoman laporan keuangan pesantren; memberikan pelatihan penggunaan aplikasi SANTRI, dan mendampingi pesantren dalam penyusunan laporan keuangan sesuai standar PSAK yang berlaku. Kegiatan pendampingan dilakukan selama enam bulan dengan melibatkan pesantren di Bogor dan Tangerang, dan memilih lima pesantren yang memiliki komitmen yang tinggi untuk program penyusunan laporan keuangan. Kegiatan diselenggarakan dalam bentuk webinar/workshop tentang Pedoman Akuntansi Pesantren, pelatihan aplikasi SANTRI untuk admin pesantren, dan kegiatan pendampingan implementasi aplikasi SANTRI pada pesantren terpilih. Dari kegiatan webinar/workshop Pedoman Akuntansi Pesantren terlihat peningkatan pemahaman peserta tentang akuntansi pesantren yang ditunjukkan meningkatnya rataan nilai post-test. Setelah pelaksanaan pelatihan software SANTRI juga terlihat antusiasme peserta untuk mengikuti kegiatan pendampingan penyusunan laporan keuangan. Namun dari 266 peserta yang mendaftar untuk kegiatan pendampingan, hanya lima pesantren terpilih terdapat dua Pesantren yang berhasil mengikuti
kegiatan hingga penyusunan saldo awal laporan keuangan dengan aplikasi SANTRI. Beberapa kendala yang dihadapi dalam proses PKM ini adalah kualitas sumber daya manusia (SDM) pesantren yang kurang memadai untuk penggunaan aplikasi SANTRI, kurangnya koordinasi antara pengurus pesantren dan pihak yayasan, kendala pelaksanaan pendampingan yang dilaksanakan secara online serta kendala teknis terkait sulitnya mengidentifikasi aset-aset pesantren.

This research examines the influence of internal control and integrity of internal auditor towards fraud prevention. Good Corporate Governance (GCG) in this research is a variable that strengthen or weaken factors that affect fraud prevention. Multiple linier regression analysis that using SEM and SMARTPLS as the tools. The result of this research explains that internal control has a positive effect and significant to fraud prevention. GCG in moderating internal control and integrity of internal auditor has no significant effect to fraud prevention.

The discourse in integrating social and financial functions of Islamic financial institution has emerged as an intellectual critique since the practice of Islamic finance has arguably deviated from the moral expectation of Islamic economy. This argument is further supported by the advent of the interest of combining Islamic finance with impact investing, which should have been in the endogenous facet if Islamic finance since its very beginning. We found several of research papers with theories that Islamic financial and economic institutions, as distinct organisations, require a distinct management framework to be able to achieve their multidimensional purposes. This paper argues that a hybrid organisational management framework could be the most appropriate existing framework to be utilized regarding mission drifts and dysfunctional effects that might happen within such organisations. Hence, this paper provides notions for leaders to develop hybrid organisation culture in terms of time needed for leaders to develop selective criterion in hiring, different types of organisational structures, and the need of a new set of parameters.

This study examines the effects of Intellectual Capital (IC) and its components (capital employee, human capital, and structural capital) and Sharia Compliance on Islamic banks’ financial performance in Southeast Asia. The value-added intellectual coefficient (VAIC) approach developed by Pulic (1998) is used to determine the IC performance of 30 Islamic banks for the years 2018, 2019, and 2020. The study reveals that human capital and structural capital significantly affect Islamic banks' financial performance. However, this study fails to demonstrate that VAIC, capital employed, and sharia compliance affect Islamic banks’ financial performance. This study contributes to enriching the Islamic economy and finance literature because only a few studies test the factors affecting the Islamic banks’ financial performance in Southeast Asia.

Historically, zakah institution was only run by the state, which was indeed managed under the state or public logic. On the other hand, we are now in the era of ‘civic society’, where the ‘bureaucratic decline’ emphasized the incapability of the state to be an efficient actor of development (Bawole, Ibrahim, Hossain, & Mensah, 2017; Hirschmann, 1999). The role of non-state actors is increasingly important to be the better development engines. The fact as mentioned earlier has put these non-state actors of development, including zakah institutions, in a dilemma between two institutional logics: market or commercial logic and public or social logics (Schröer & Jäger, 2015). These institutions must face distinct problems which do not occur in a conventional single-logic organization. They regularly need to deal with the conflict between two logics, financial or social logic