The Influence of Local Culture and Traditional Values on Accounting Practices and Their Implications for the Accountability of Islamic Boarding School Education Units in West Java

Vinny Fahrunnisa; Ida Rosnidah; Irwan Sutirman Wahdiat

doi:10.63922/ijebir.v5i05.5471

Vinny Fahrunnisa Master of Accounting Program, Swadaya Gunung Jati University
Ida Rosnidah Master of Accounting Program, Swadaya Gunung Jati University
Irwan Sutirman Wahdiat Master of Accounting Program, Swadaya Gunung Jati University

DOI: https://doi.org/10.63922/ijebir.v5i05.5471

Keywords: Accountability, Accounting Practices, Local Culture, Traditional Values

Abstract

The background of this research is based on the fact that the financial governance of Islamic boarding schools is not only influenced by the demands of administrative professionalism, but also by local culture and traditional Islamic values that live within the Islamic boarding school community. This study aims to analyze the influence of local culture and traditional values on accounting practices and their implications for the accountability of Islamic boarding school educational units in West Java. This study uses a quantitative approach with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method through the SmartPLS 4 application. The study population is the managers of Islamic boarding school educational units in West Java. The research sample of 128 respondents was selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using an inner model. The results of the study indicate that local culture has a positive and significant effect on accountability and accounting practices. Traditional values have a positive and significant effect on accounting practices, but do not have a significant direct effect on accountability. Accounting practices have a positive and significant effect on accountability and are the most powerful variables in explaining institutional accountability. Mediation testing shows that accounting practices partially mediate the influence of local culture on accountability, and fully mediate the influence of traditional values on accountability. In addition, the R-square value indicates that the model has good explanatory power, where accountability can be explained by 71.1% and accounting practices by 63.6% by the constructs in the research model. This study concludes that accountability in Islamic boarding school education units in West Java is not sufficiently built only through the strength of local culture and traditional values, but requires the institutionalization of these values into orderly, transparent, and accountable accounting practices.

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