文章基本信息

标题：Management financial behaviour for church during the Covid-19 pandemic
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作者：Anik Yuesti ; I Made Dwi Adnyana
期刊名称：Laplage em Revista
电子版ISSN：2446-6220
出版年度：2021
卷号：7
期号：3
DOI：10.24115/S2446-62202021731335p.487-506
语种：English
出版社：Universidade Federal de São Carlos - UFSCar/Sorocaba
摘要：This study aims to explore the application of the Tahir Ilahi behaviour concept, which the researchers themselves discovered in 2014, to the Covid-19 pandemic, whose end remains unknown. This study was conducted in Bali, Indonesia with 748 respondents. The analytical tool used to determine the relationship between variables is SEM–PLS. The results showed that the variables ‘safety and blessings’ and ‘misbehaviour’ had a positive effect on Tahir Ilahi and the accounting information system. These two variables had a positive effect on the presentation of financial statements. Tahir Ilahi and the accounting information system are able to mediate the relationship between the two variables with the presentation of financial statements.