Social Accounting and Spiritual Accounting Orientation in Relation to Accountability and Reporting Transparency in Jakarta Foundations

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    <journal-meta>
      <journal-id journal-id-type="actanova-preservation">Jurnal Bisnis dan Komunikasi Digital</journal-id>
      <journal-title-group>
        <journal-title>Jurnal Bisnis dan Komunikasi Digital</journal-title>
      </journal-title-group>
      <issn pub-type="epub">3026-5886</issn>
      <publisher>
        <publisher-name>Indonesian Journal Publisher</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">social-accounting-and-spiritual-accounting-orientation-in-relation-to-accountability-and-reporting-transparency-in-jakarta-foundations</article-id>
      <article-id pub-id-type="doi">10.47134/jbkd.v3i3.6462</article-id>
      <title-group>
        <article-title>Social Accounting and Spiritual Accounting Orientation in Relation to Accountability and Reporting Transparency in Jakarta Foundations</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>Wijoyo</surname>
            <given-names>Amin</given-names>
          </name>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Adang</surname>
            <given-names>Ferry</given-names>
          </name>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Syarifuddin</surname>
            <given-names>Syarifuddin</given-names>
          </name>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Kusumawati</surname>
            <given-names>Andi</given-names>
          </name>
        </contrib>
      </contrib-group>
      <pub-date pub-type="epub">
        <day>22</day>
        <month>10</month>
        <year>2026</year>
      </pub-date>
      <volume>3</volume>
      <issue>3</issue>
      <permissions>
        <copyright-statement>© 2026 Indonesian Journal Publisher</copyright-statement>
        <copyright-year>2026</copyright-year>
        <license license-type="open-access" xlink:href="https://creativecommons.org/licenses/by/4.0/">
          <license-p>This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0 International License.</license-p>
        </license>
      </permissions>
      <abstract>
        <p>Foundations need to explain how entrusted resources support social purposes. This study examines associations of social accounting implementation and spiritual accounting orientation with organizational accountability, including indirect paths through reporting transparency, in social and educational foundations in Jakarta. A cross-sectional survey yielded 200 returns from 260 invitations; 150 respondent records were retained for partial least squares structural equation modeling. Social accounting was positively associated with transparency (β = .258) and accountability (β = .334), and spiritual orientation with transparency (β = .279) and accountability (β = .222). Transparency was associated with accountability (β = .191). Reported indirect coefficients were .049 and .053, with 95% bootstrap intervals [.011, .106] and [.013, .110]. Total coefficients calculated from rounded estimates were .383 and .275, with descriptive mediated shares of 12.8% and 19.3%. The model accounted for 20.0% of transparency variation and 33.3% of accountability variation; all local f² values were small. The findings are compatible with a limited statistical transparency pathway. Concurrent self-reports, undocumented reason-specific exclusions, provisional content validity, and unreported method-bias and indicator-level prediction diagnostics limit interpretation. The study does not establish causal mediation or rule out reverse causality.</p>
      </abstract>
      <kwd-group kwd-group-type="author">
        <kwd>social accounting</kwd>
        <kwd>spiritual accounting</kwd>
        <kwd>reporting transparency</kwd>
        <kwd>organizational accountability</kwd>
        <kwd>foundations</kwd>
      </kwd-group>
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      <self-uri content-type="original-pdf" xlink:title="Original Publisher PDF Document" xlink:href="https://journal.pubmedia.id/index.php/jbkd/article/download/6462/6462" />
      <supplementary-material content-type="original-pdf" xlink:title="Original Publisher PDF Document" xlink:href="https://journal.pubmedia.id/index.php/jbkd/article/download/6462/6462">
        <caption xml:lang="en"><p>Original PDF file published by Indonesian Journal Publisher</p></caption>
      </supplementary-material>
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  </front>
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      <title>Full Text &amp; Preserved Archival Statement</title>
      <p>Foundations need to explain how entrusted resources support social purposes. This study examines associations of social accounting implementation and spiritual accounting orientation with organizational accountability, including indirect paths through reporting transparency, in social and educational foundations in Jakarta. A cross-sectional survey yielded 200 returns from 260 invitations; 150 respondent records were retained for partial least squares structural equation modeling. Social accounting was positively associated with transparency (β = .258) and accountability (β = .334), and spiritual orientation with transparency (β = .279) and accountability (β = .222). Transparency was associated with accountability (β = .191). Reported indirect coefficients were .049 and .053, with 95% bootstrap intervals [.011, .106] and [.013, .110]. Total coefficients calculated from rounded estimates were .383 and .275, with descriptive mediated shares of 12.8% and 19.3%. The model accounted for 20.0% of transparency variation and 33.3% of accountability variation; all local f² values were small. The findings are compatible with a limited statistical transparency pathway. Concurrent self-reports, undocumented reason-specific exclusions, provisional content validity, and unreported method-bias and indicator-level prediction diagnostics limit interpretation. The study does not establish causal mediation or rule out reverse causality.</p>
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