PERAN FAKTOR PERILAKU DALAM PENGAKUAN PENDAPATAN PADA LEMBAGA MANAJEMEN INFAQ (LMI): PERSPEKTIF THEORY OF PLANNED BEHAVIOUR
Keywords:
Role, Behavioral Factors, Revenue Recognition, Infaq Management Institution (LMI), Theory Of Planned Behavior Perspective.Abstract
This study aims to analyze the role of behavioral factors in revenue recognition practices at the Infaq Management Institute (LMI) in Makassar City using the Theory of Planned Behavior (TPB) framework. The main problem underlying this research is the persistent variation in infaq revenue recognition practices, which impacts the level of transparency and accountability in managing community funds. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. Research informants consisted of financial managers, institutional administrators, and parties involved in the recording and reporting of infaq funds. Data analysis was conducted using thematic analysis techniques through data reduction, categorization, and conclusion drawing based on the Theory of Planned Behavior framework. The results show that managers' attitudes toward financial management, subjective norms derived from donor pressure and the institutional environment, and perceived behavioral control related to resource availability and competence play a significant role in shaping managers' intentions and actual behavior in recognizing infaq revenue. These findings indicate that the quality of revenue recognition practices at LMI is not only determined by administrative procedures but is also strongly influenced by behavioral factors and the social context of the organization.
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