Jurnal Ilmiah Akuntansi dan Bisnis
https://ejournal3.unud.ac.id/index.php/jiab
<p><strong><span class="">JURNAL ILMIAH AKUNTANSI DAN BISNIS</span></strong></p> <p><span class="">Jurnal Ilmiah Akuntansi dan Bisnis (p-ISSN <a title="2302-514X" href="https://issn.brin.go.id/terbit/detail/1348649367" target="_blank" rel="noopener">2302-514X</a>, e-ISSN <a title="2303-1018" href="https://issn.brin.go.id/terbit/detail/1354613682" target="_blank" rel="noopener">2303-1018</a>) aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business.</span> <span class="">JIAB editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published.</span> <span class="">The Scientific Journal of Accounting and Business (JIAB) is published twice a year in January and July <span id="result_box" class="" lang="en">by Accounting Study Program in collaboration with <a title="Association of Indonesian Economic Bachelor (ISEI branch of Denpasar)" href="https://drive.google.com/open?id=1UtgpSnUpEBRuYuV9h5XeaEfAorbcuS3r" target="_blank" rel="nofollow noopener">Association of Indonesian Economic Bachelor (ISEI branch of Denpasar)</a>.</span></span></p> <p><span class=""><span id="result_box" class="" lang="en">Based on the Decree of the General Director of Strengthening the Research and Development, Ministry of Research, Technology and Higher Education of the Republic of Indonesia <strong>No. 21 / E / KPT/ 2018</strong>, Jurnal Ilmiah Akuntansi dan Bisnis (JIAB) was declared as an Accredited Scientific Journal with category <strong>“<a title="Sinta 2" href="https://drive.google.com/open?id=1QYkwJOypb0G-_8YhyXUZ3Cyav2e1UDCL" target="_blank" rel="nofollow noopener">Sinta 2</a>” from Vol. 11 No.1 Tahun 2016 unti Vol. 15 No. 2 Tahun 2020</strong></span><br /></span></p> <p>JIAB receives rigorous research articles that have not been offered for publication elsewhere. JIAB focuses on the research related to accounting and business that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially and also in the world. Therefore, JIAB accepts the articles from Indonesia authors and other countries. JIAB covered various of research approach, namely: quantitative, qualitative and mixed method. JIAB is indexed by:</p> <ul> <li class="show"><a title="Science and Technology Index (SINTA 2)" href="http://sinta2.ristekdikti.go.id/journals/detail?id=319" target="_blank" rel="nofollow noopener">Science and Technology Index (SINTA 2)</a></li> <li class="show"><a title="Directory of Open Access Journal (DOAJ)" href="https://doaj.org/toc/2303-1018?source=%7B%22query%22%3A%7B%22filtered%22%3A%7B%22filter%22%3A%7B%22bool%22%3A%7B%22must%22%3A%5B%7B%22terms%22%3A%7B%22index.issn.exact%22%3A%5B%222303-1018%22%5D%7D%7D%2C%7B%22term%22%3A%7B%22_type%22%3A%22article%22%7D%7D%5D%7D%7D%2C%22query%22%3A%7B%22match_all%22%3A%7B%7D%7D%7D%7D%2C%22from%22%3A0%2C%22size%22%3A100%7D" target="_blank" rel="nofollow noopener">Directory of Open Access Journal (DOAJ)</a></li> <li class="show"><a title="Google Scholar ID" href="https://scholar.google.co.id/citations?user=TEvI6l0AAAAJ&hl=id" target="_blank" rel="nofollow noopener">Google Scholar</a></li> <li class="show"><a title="Crossref" href="https://search.crossref.org/?q=jurnal+ilmiah+akuntansi+dan+bisnis" target="_blank" rel="nofollow noopener">Crossref</a></li> <li class="show"><a title="GARUDA JIAB" href="http://garuda.ristekdikti.go.id/journal/view/945" target="_blank" rel="nofollow noopener">GARUDA</a></li> <li class="show"><a title="ISJD" href="http://isjd.pdii.lipi.go.id/" target="_blank" rel="nofollow noopener">ISJD</a></li> </ul> <p><strong>IMPORTANT:</strong> <strong> Before you submit a manuscript, make sure that your paper is prepared using <a href="https://drive.google.com/file/d/16mHDgXZE6qFRTW-rwb9YSPTt-9Z9eaYK/view" rel="nofollow"> </a><a title="JIAB TEMPLATE FOR SUBMISSION," href="https://drive.google.com/file/d/1jrn1ChhilPSuXBr571YRRPksHvrdwY6P/view" target="_blank" rel="nofollow noopener">JIAB TEMPLATE FOR SUBMISSION,</a> has been proofread and polished carefully, and conformed to the<a title="JIAB GUIDLINES" href="https://drive.google.com/file/d/1BOahsBMb-J3c5IkAD3-qWGfhcZLm9-Dd/view" target="_blank" rel="nofollow noopener"> </a><a title="JIAB AUTHOR GUIDELINES" href="https://drive.google.com/file/d/1TWugMbLQk4RjxV_MF0mtDu_pCkhms3vF/view" target="_blank" rel="nofollow noopener">JIAB AUTHOR GUIDELINES</a>.<a title="JIAB GUIDLINES" href="https://drive.google.com/file/d/1BOahsBMb-J3c5IkAD3-qWGfhcZLm9-Dd/view" target="_blank" rel="nofollow noopener"> </a> </strong></p> <p> </p>Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Balien-USJurnal Ilmiah Akuntansi dan Bisnis2302-514XIntegrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research
https://ejournal3.unud.ac.id/index.php/jiab/article/view/1146
<p>The substantial potential of zakat, infaq, and sadaqah (ZIS) funds in Indonesia necessitates the involvement of high-performing institutions dedicated to managing these resources, referred to here as amil zakat or ZIS institutions, to ensure their effective utilization. This study seeks to develop a strategic framework for advancing ZIS institutions by leveraging Comprehensive Intellectual Capital Management (CICM) and social entrepreneurship. Data for the study were gathered through in-depth interviews, focus group discussions, documentation, and observation. Findings indicate that ZIS institutions can be strengthened by integrating three key forms of capital: human, structural, and relational. Among these, human capital emerged as the primary driver of institutional development within the Indonesian context. The level of CICM implementation, however, requires alignment with the available resources of each ZIS institution to optimize its impact. Furthermore, social entrepreneurship not only contributes to the development of ZIS institutions but also aligns with the resource-based theory by enhancing institutional adaptability and sustainability.</p> <p><strong>Keywords</strong>: comprehensive intellectual capital management, strategic management accounting, social entrepreneurship</p>Sigit HermawanEny MaryantiPrasetyo Utomo
Copyright (c) 2025 Jurnal Ilmiah Akuntansi dan Bisnis
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2025-01-312025-01-3120111710.24843/JIAB.2025.v20.i01.p01