Integrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research
Abstract
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.
Keywords: comprehensive intellectual capital management, strategic management accounting, social entrepreneurship
Downloads
Download data is not yet available.
References
Aditiya, I. M. (2023, September 5). Tingkat kemiskinan di Asia Tenggara 2023. GoodStats. https://goodstats.id/infographic/tingkat-kemiskinan-di-asia-tenggara-2023-HBHy1
Ahmad, S., & Bajwa, I. A. (2023). The role of social entrepreneurship in socio-economic development: a meta-analysis of the nascent field. In Journal of Entrepreneurship in Emerging Economies (Vol. 15, Issue 1). https://doi.org/10.1108/JEEE-04-2021-0165
Akmal, I. K. B., Majid, M. A. S., & Gunawan, E. (2021). Does Zakat matter for human development? An empirical evidence from Indonesia. Regional Science Inquiry, 12(2).
Albertini, E., & Berger-Remy, F. (2019). Intellectual capital and financial performance: A meta-analysis and research agenda. Management (France), 22(2). https://doi.org/10.3917/mana.222.0216
Ali, M., Puah, C. H., Ali, A., Raza, S. A., & Ayob, N. (2022). Green intellectual capital, green HRM and green social identity toward sustainable environment: a new integrated framework for Islamic banks. International Journal of Manpower, 43(3). https://doi.org/10.1108/IJM-04-2020-0185
Ali, N. A. (2003). Comprehensive Intellectual Capital Management Step-by-Step.
Almarri, J., & Meewella, J. (2015). Social entrepreneurship and Islamic philanthropy. International Journal of Business and Globalisation, 15(3). https://doi.org/10.1504/IJBG.2015.071901
Anggraini, F., Abdul-Hamid, M. A., & Kassim Aza Azlina, M. D. (2018). Competitive advantage as mediating role of intellectual capital and university performance: An empirical study in Indonesia. International Journal of Economics and Management, 12(Special Issue 2).
Anisa, Y., & Mukhsin, M. (2022). The Role Of Zakat In Realizing Sustainable Development Goals (Sdgs) To Increase Community Economic Income. Jurnal Ekonomi Islam, 13(2).
Aziz, N. A. (2015). Role of Focus Group Discussion (FGD) in e-Business Research. OALib, 02(01). https://doi.org/10.4236/oalib.1101281
Baidhawy, Z. (2015). Lazismu and remaking the Muhammadiyah’s new way of philanthropy. Al-Jami’ah, 53(2). https://doi.org/10.14421/ajis.2015.532.387-412
Barney, J. B. (2001a). Resource-based theories of competitive advantage: A ten-year retrospective on the resource-based view. Journal of Management, 27(6). https://doi.org/10.1177/014920630102700602
Barney, J. B. (2001b). Resource-based theories of competitive advantage: A ten-year retrospective on the resource-based view. Journal of Management, 27(6). https://doi.org/10.1177/014920630102700602
Barney, J. B., Ketchen, D. J., & Wright, M. (2021). Resource-Based Theory and the Value Creation Framework. Journal of Management, 47(7). https://doi.org/10.1177/01492063211021655
Badan Amil Zakat Nasional. (2022). Laporan Pengelolaan Zakat Nasional Tahun 2021. https://baznas.go.id/assets/images/szn/statistik_9.pdf
Bharadwaj, A. S. (2000). A resource-based perspective on information technology capability and firm performance: An empirical investigation. MIS Quarterly: Management Information Systems, 24(1). https://doi.org/10.2307/3250983
Boekestein, B. (2006). The relation between intellectual capital and intangible assets of pharmaceutical companies. Journal of Intellectual Capital, 7(2). https://doi.org/10.1108/14691930610661881
Bohórquez, E., Pérez, M., Caiche, W., & Rodríguez, A. B. (2020). Motivation and work performance: Human capital as a key factor in an organization. Universidad y Sociedad, 12(3).
Bontis, N. (2001). Assessing knowledge assets: A review of the models used to measure intellectual capital. In International Journal of Management Reviews (Vol. 3, Issue 1). https://doi.org/10.1111/1468-2370.00053
Bontis, N., William Chua Chong, K., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, 1(1). https://doi.org/10.1108/14691930010324188
Borchert, O. (2008). Resource-Based Theory: Creating and Sustaining Competitive Advantage. Journal of Marketing Management, 24(9–10). https://doi.org/10.1362/026725708x382046
Cardella, G. M., Hernández-Sánchez, B. R., Monteiro, A. A., & Sánchez-García, J. C. (2021). Social entrepreneurship research: Intellectual structures and future perspectives. Sustainability (Switzerland), 13(14). https://doi.org/10.3390/su13147532
Charities Aid Foundation. (n.d.). CAF World Giving Index. https://www.cafonline.org/about-us/research/caf-world-giving-index
Chen, D., Li, L., Liu, X., & Lobo, G. J. (2018). Social Trust and Auditor Reporting Conservatism. Journal of Business Ethics, 153(4). https://doi.org/10.1007/s10551-016-3366-5
Cinar, R. (2019). Delving into social entrepreneurship in universities: is it legitimate yet? Regional Studies, Regional Science, 6(1). https://doi.org/10.1080/21681376.2019.1583602
Dafiq, M. I., Rohim, A. N., & Priyatno, P. D. (2021). Strategy Analysis of ZIS Fund Collection During the Covid-19 Pandemic at Baznas DKI Jakarta Province. El-Barka: Journal of Islamic Economics and Business, 4(2). https://doi.org/10.21154/elbarka.v4i2.3231
Das, T. K., & Teng, B. S. (2000). A resource-based theory of strategic alliances. Journal of Management, 26(1). https://doi.org/10.1177/014920630002600105
Dewi, I. G. A. A. O. (2022). Understanding Data Collection Methods in Qualitative Research: The Perspective Of Interpretive Accounting Research. Journal of Tourism Economics and Policy, 1(1). https://doi.org/10.38142/jtep.v1i1.105
Diaz-Bazo, C. (2019). Strategies to ensure the quality of qualitative research. The case of articles published in Education journals. Revista Lusofona de Educacao, 44(44). https://doi.org/10.24140/issn.1645-7250.rle44.02
Díez, J. M., Ochoa, M. L., Prieto, M. B., & Santidrián, A. (2010). Intellectual capital and value creation in Spanish firms. Journal of Intellectual Capital, 11(3). https://doi.org/10.1108/14691931011064581
Dinu, E. (2022). a Systematic Review of the Literature on Intellectual Capital Management, Technology and Innovation. Ekonomicko-Manazerske Spektrum, 16(1).
Doh, S. (2020). Social entrepreneurship and regional economic development: The case of social enterprise in south korea. Sustainability (Switzerland), 12(21). https://doi.org/10.3390/su12218843
Sultan, F., Ahmad, J., Khan, A. S., & Rahman, R. U. (2021). The role of social entrepreneurship in poverty reduction. Journal of Business & Tourism, 4(1). https://doi.org/10.34260/jbt.v4i1.97
Durie, A. D. (2016). The Nexus among Resource Based Theory, Marketing Strategy and Firm Performance : An Integrated Framework. Management Studies and Economic Systems, 3(2). https://doi.org/10.12816/0037562
Saputra, A. D., Rahmatia, A., & Muslimah, M. (2021). How far are the benefits of the Islamic Philanthropy and Social Entrepreneurship movement? El-Qish: Journal of Islamic Economics, 1(1). https://doi.org/10.33830/elqish.v1i1.1673.2021
Ekka, P. M. (2021). A review of observation method in data collection process. IJRTI International Journal for Research Trends and Innovation, 6(12).
Elliott, V. (2018). Thinking about the coding process in qualitative data analysis. Qualitative Report, 23(11). https://doi.org/10.46743/2160-3715/2018.3560
Firmansyah, K. (2022). Integrasi Corporate Social Responsibility (Csr) Dan Zakat Maal Pada Perusahaan. Filantropi : Jurnal Manajemen Zakat Dan Wakaf, 1(2). https://doi.org/10.22515/finalmazawa.v1i2.2745
Fratama, A. Z. (2019). Fundraising Strategy On Zakah, Infaq And Sadaqah At Zakah Organization “YDSF” Surabaya 2019. Journal of Islamic Economics and Philanthropy, 2(04). https://doi.org/10.21111/jiep.v2i04.4310
Freeman, R. E., Dmytriyev, S. D., & Phillips, R. A. (2021). Stakeholder Theory and the Resource-Based View of the Firm. Journal of Management, 47(7). https://doi.org/10.1177/0149206321993576
Folk, A. L., Grace, S. M., Urvig, M., & Barr-Anderson, D. J. (2024). Virtual focus groups on Zoom: “lessons learned” from two physical activity studies among Black and African American women and children. International Journal of Social Research Methodology, 1–12. https://doi.org/10.1080/13645579.2024.2330050
Gitaharie, B. Y., Dewi, M. K., Handayani, D., & Shauki, E. R. (2019). Contemporary research in accounting: An Indonesian context. In Contemporary Research in Accounting: An Indonesian Context.
Grant, R. M. (1991). The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation. California Management Review, 33(3). https://doi.org/10.2307/41166664
Hannimitkulchai, K. (2021). The Causal Relationship of Strategic Management Accounting Practices, Intellectual Capital Development and Firm Success. In University of the Thai Chamber of Commerce ….
Hassan, H. M. K. (2020). Intention towards social entrepreneurship of university students in an emerging economy: the influence of entrepreneurial self-efficacy and entrepreneurship education. On the Horizon, 28(3). https://doi.org/10.1108/OTH-04-2020-0012
Hermawan, S., & Amirullah. (2016). Metode Penelitian Bisnis: Pendekatan Kuantitatif & kualitatif. Metode Penelitian Bisnis Bandung.
Hermawan, S. H., Rahayu, D., Jamaludin, J., Rahayu, R. A., & Biduri, S. (2021). Intellectual Capital Disclosure And Comprehensive Intellectual Capital Management : Evidence From Universities In Southeast Asia. Jurnal Reviu Akuntansi Dan Keuangan, 11(1). https://doi.org/10.22219/jrak.v11i1.14287
Hermawan, S., & Wiwit Hariyanto. (2022). Improving Lazismu Performance in the Perspective of Modern Philanthropy, Shariah Enterprise Theory, and Comprehensive Intellectual Capital Management. Journal of Accounting Science, 6(2). https://doi.org/10.21070/jas.v6i2.1616
Hidayati, R., Rahman, A., Nuryana, Z., & Yusutria. (2022). Character education and the rise of mental health in Muhammadiyah Boarding School. International Journal of Public Health Science, 11(1). https://doi.org/10.11591/ijphs.v11i1.20889
Hussain, B., Zafar Sheikh, A., & Fatima, T. (2022). Learning social entrepreneurship: Experiences of sociology students. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2032539
Hussi, T. (2004). Reconfiguring knowledge management – combining intellectual capital, intangible assets and knowledge creation. Journal of Knowledge Management, 8(2). https://doi.org/10.1108/13673270410529091
Jamil, N. A., Mohd-Said, S., Hwa, C. S., Sameeha, M. J., & Kruger, E. (2021). Needs assessment towards development of an integrated diabetes-oral health nutrition education module: A qualitative study. International Journal of Integrated Care, 21(3). https://doi.org/10.5334/ijic.5952
Kamaluddin, A., & Rahman, R. A. (2013a). The intellectual capital model: the resource-based theory application. International Journal of Learning and Intellectual Capital, 10(3–4). https://doi.org/10.1504/IJLIC.2013.057427
Kamaluddin, A., & Rahman, R. A. (2013b). The intellectual capital model: the resource-based theory application. International Journal of Learning and Intellectual Capital, 10(3–4). https://doi.org/10.1504/IJLIC.2013.057427
Karagiannis, D., Nemetz, M., & Bayer, F. (2009). A method for comprehensive intellectual capital management and reporting: The case of BOC Information Systems. Journal of Intellectual Capital, 10(1). https://doi.org/10.1108/14691930910922923
Khalique, M., Shaari, J. A. N. Bin, & Isa, A. H. B. M. (2013). The road to the development of intellectual capital theory. International Journal of Learning and Intellectual Capital, 10(2). https://doi.org/10.1504/IJLIC.2013.052953
Kozhushko, R. (2021). Human Capital As A Key Factor In The Development Of University Innovation. Management, 33(1). https://doi.org/10.30857/2415-3206.2021.1.5
Kusumaningtyas, E. A., Asegaf, M. M., & Dikuraisyin, B. (2022). Human Capital Sebagai Strategi Pengembangan Sumber Daya Profesional Di Lembaga Zakat Nurul Hayat. Filantropi : Jurnal Manajemen Zakat Dan Wakaf, 2(2). https://doi.org/10.22515/finalmazawa.v2i2.4847
Lee, J. (2014). Genre-Appropriate Judgments of Qualitative Research. Philosophy of the Social Sciences, 44(3). https://doi.org/10.1177/0048393113479142
Lemaire, C., & Paquin, P. (2019). How interpretive and critical teacher-researchers in accounting infuse research into their lessons – a research note. Qualitative Research in Accounting and Management, 16(4). https://doi.org/10.1108/QRAM-10-2018-0072
Lepik, K. L., & Urmanavičienė, A. (2022). The Role of Higher Education Institutions in Development of Social Entrepreneurship: The Case of Tallinn University Social Entrepreneurship Study Program, Estonia. In Innovation, Technology and Knowledge Management. https://doi.org/10.1007/978-3-030-84044-0_7
Lubis, R. H., & Latifah, F. N. (2019). Analisis Strategi Pengembangan Zakat, Infaq, Shadaqoh dan Wakaf di Indonesia. Perisai : Islamic Banking and Finance Journal, 3(1). https://doi.org/10.21070/perisai.v3i1.1999
Maharani, N. B., & Faisal, F. (2019). Intellectual Capital And Financial Performance Of The Company. Jurnal Reviu Akuntansi Dan Keuangan, 9(1). https://doi.org/10.22219/jrak.v9i1.8220
Manjon, M. J., Merino, A., & Cairns, I. (2022). Business as not usual: A systematic literature review of social entrepreneurship, social innovation, and energy poverty to accelerate the just energy transition. In Energy Research and Social Science (Vol. 90). https://doi.org/10.1016/j.erss.2022.102624
Marlina, E., & Tjahjadi, B. (2020). Strategic management accounting and university performance: A critical review. Academy of Strategic Management Journal, 19(2).
Matos, F., Vairinhos, V., & Godina, R. (2020). Reporting of intellectual capital management using a scoring model. Sustainability (Switzerland), 12(19). https://doi.org/10.3390/su12198086
Miles, M. B., & Huberman, A. M. (1994). Miles and Huberman 1994.pdf. In Qualitative Data Analysis: An Expanded Sourcebook.
Moon, K., Brewer, T. D., Januchowski-Hartley, S. R., Adams, V. M., & Blackman, D. A. (2016). A guideline to improve qualitative social science publishing in ecology and conservation journals. Ecology and Society, 21(3). https://doi.org/10.5751/ES-08663-210317
Noy, C. (2008). Sampling knowledge: The hermeneutics of snowball sampling in qualitative research. International Journal of Social Research Methodology, 11(4). https://doi.org/10.1080/13645570701401305
Pires, R., Alves, M.-C. G., & Fernandes, C. (2019). Management and mobilization of intellectual capital using strategic management accounting practices: A theoretical approach. Proceedings of the 34th International Business Information Management Association Conference.
Pradhan, B. B. (2019). Review on intellectual capital management. International Journal of Psychosocial Rehabilitation, 23(6). https://doi.org/10.37200/IJPR/V23I6/PR190806
Prasetyono, P., Rakhmawati, Y., Muhammad, E., Rahmawati, E., & As’ad, A. F. (2021). Traditional Economic Philanthropy: Evidence From Madurese Altruism Local Pattern. Sosiohumaniora, 23(2). https://doi.org/10.24198/sosiohumaniora.v23i2.27573
Ramírez, Y., Tejada, Á., & Baidez, A. (2019). Intellectual Capital Disclosure: Profiles of Spanish Public Universities. International Journal of ….
Rays, M., & Murwaningsari, E. (2019). The Role Of The Human And Structural Capital, Intellectual Capital And Business Performance. Russian Journal of Agricultural and Socio-Economic Sciences, 91(7). https://doi.org/10.18551/rjoas.2019-07.32
Rehman, S. U., Bresciani, S., Ashfaq, K., & Alam, G. M. (2022). Intellectual capital, knowledge management and competitive advantage: a resource orchestration perspective. Journal of Knowledge Management, 26(7). https://doi.org/10.1108/JKM-06-2021-0453
Reitzig, M. (2004). Strategic management of intellectual property. In MIT Sloan Management Review (Vol. 45, Issue 3).
Rejab, S. N. M., & Lateh, N. (2022). Relevance Of Zakat And Taxation In Achieving Sustainable Development Goals (SDGS): A Literature Review. Al-Qanatir: International Journal of Islamic Studies, 26(2).
Rodgers, W., Guiral, A., & Gonzalo, J. A. (2019). Trusting/distrusting auditors’ opinions. Sustainability (Switzerland), 11(6). https://doi.org/10.3390/su11061666
Roundy, P. T., & Bonnal, M. (2020). Social entrepreneurship and economic thought: A path to rapprochement. Global Business and Economics Review, 23(3). https://doi.org/10.1504/GBER.2020.110014
Rumahorbo, O. S., Rahayu, S. M., Suhadak, Solimun, & Hidayat, K. (2021). Improvement of Firm Performance and Sustainability: Militancy, Strategic Entrepreneurship and Customer Focus, with Bank Agent Experience as Moderator. International Journal of Information and Management Sciences, 32(2). https://doi.org/10.6186/IJIMS.202106_32(2).0003
Sahin, S. (2021). A Brief Study on Descriptive Research: Its Nature and Application in Social Science Introduction. International Journal of Research and Analysis in Humanities, 1(1).
Sandrine, I., & Patrick, M. (2020). Strategic Customer Focus and Performance of the Insurance Sector in Rwanda. International Journal of Innovative Research and Development, 9(6). https://doi.org/10.24940/ijird/2020/v9/i6/jun20030
Seng, D., Kumarasinghe, S., & Pandey, R. (2018). Intellectual capital disclosure in private sector listed companies in India. Knowledge and Process Management, 25(1). https://doi.org/10.1002/kpm.1560
Shehzad, M. U., Zhang, J., Dost, M., Ahmad, M. S., & Alam, S. (2022). Linking green intellectual capital, ambidextrous green innovation and firms green performance: evidence from Pakistani manufacturing firms. Journal of Intellectual Capital. https://doi.org/10.1108/JIC-02-2022-0032
Shou, Y., Hu, W., & Xu, Y. (2018). Exploring the role of intellectual capital in supply chain intelligence integration. Industrial Management and Data Systems, 118(5). https://doi.org/10.1108/IMDS-06-2017-0285
Silber, I. (2022). Modern Philanthropy: In Marcel Mauss. https://doi.org/10.2307/j.ctv287sjvt.13
Soelistyo, A. (2021). Peningkatan Kemampuan Wirausaha Melalui Pendidikan Jahit Dan Bordir Pada Panti Asuhan Al-Husna Di Landungsari Kecamatan Dau Kabupaten Malang (Upgrades Entrepreneurship Through Education Sewing And Embroidery At Orphanage Al-Husna In Landungsari Subdistrict Dau Malang). Studi Kasus Inovasi Ekonomi, 1(2). https://doi.org/10.22219/skie.v1i2.4460
Striteska, M., & Jelinkova, L. (2015). Strategic Performance Management with Focus on the Customer. Procedia - Social and Behavioral Sciences, 210. https://doi.org/10.1016/j.sbspro.2015.11.330
Sultanova, A. V., & Chechina, O. S. (2016). Human capital as a key factor of economic growth in crisis. European Research Studies Journal, 19(2 Special Issue). https://doi.org/10.35808/ersj/522
Suprapto, N., Sunarti, T., Suliyanah, Wulandari, D., Hidayaatullaah, H. N., Adam, A. S., & Mubarok, H. (2020). A systematic review of photovoice as participatory action research strategies. International Journal of Evaluation and Research in Education, 9(3). https://doi.org/10.11591/ijere.v9i3.20581
Švarc, J., Lažnjak, J., & Dabić, M. (2020). The role of national intellectual capital in the digital transformation of EU countries. Another digital divide? Journal of Intellectual Capital, 22(4). https://doi.org/10.1108/JIC-02-2020-0024
Taghizadeh, Z., Ebadi, A., & Jaafarpour, M. (2021). Childbirth violence-based negative health consequences: a qualitative study in Iranian women. BMC Pregnancy and Childbirth, 21(1). https://doi.org/10.1186/s12884-021-03986-0
Tayles, M., Bramley, A., Adshead, N., & Farr, J. (2002). Dealing with the management of intellectual capital: The potential role of strategic management accounting. In Accounting, Auditing & Accountability Journal (Vol. 15, Issue 2). https://doi.org/10.1108/09513570210425574
Tomar, D., Singh2, S., & Rajan3, A. P. (2018). Social Entrepreneurship and Poverty Mitigation in India. International Journal of Science and Research, 8(4).
Van Slyke, D. M., & Newman, H. K. (2006). Venture philanthropy and social entrepreneurship in community redevelopment. Nonprofit Management and Leadership, 16(3). https://doi.org/10.1002/nml.111
Vikaliana, R., & Andayani, A. (2018). Social Entrepreneurship: Kewirausahaan Perempuan di Bogor melalui Pengolahan Kain Perca Limbah Konveksi menjadi Aksesoris. JPM (Jurnal Pemberdayaan Masyarakat), 3(2). https://doi.org/10.21067/jpm.v3i2.2864
Widiastuti, T., Cahyono, E. F., Zulaikha, S., Mawardi, I., & Al Mustofa, M. U. (2021). Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech). Journal of Islamic Accounting and Business Research, 12(3), 301–319. https://doi.org/10.1108/JIABR-09-2020-0307
Widiastuti, T., Mawardi, I., Robani, A., & Rusydiana, A. S. (2018). Optimization of Zakat fund management in regional Zakat institution. Humanities and Social Sciences Reviews, 6(2). https://doi.org/10.18510/hssr.2018.6217
Woodley, X. M., & Lockard, M. (2016). Womanism and snowball sampling: Engaging marginalized populations in holistic research. Qualitative Report, 21(2). https://doi.org/10.46743/2160-3715/2016.2198
Woodyatt, C. R., Finneran, C. A., & Stephenson, R. (2016). In-Person Versus Online Focus Group Discussions: A Comparative Analysis of Data Quality. Qualitative Health Research, 26(6). https://doi.org/10.1177/1049732316631510
Xi, M., Fang, W., & Feng, T. (2023). Green intellectual capital and green supply chain integration: the mediating role of supply chain transformational leadership. Journal of Intellectual Capital, 24(4). https://doi.org/10.1108/JIC-12-2021-0333
Ying, Q., Hassan, H., & Ahmad, H. (2019). The role of a manager’s intangible capabilities in resource acquisition and sustainable competitive performance. Sustainability (Switzerland), 11(2). https://doi.org/10.3390/su11020527
Yong, J. Y., Yusliza, M. Y., Ramayah, T., & Fawehinmi, O. (2019). Nexus between green intellectual capital and green human resource management. Journal of Cleaner Production, 215. https://doi.org/10.1016/j.jclepro.2018.12.306
Zainon, S., Ismail, R. F., Yoke, S. K., Ahmad, H., & Suhadak, N. S. udah. (2020). A social entrepreneurship case study of the “pertubuhan kebajikan anak yatim islam segamat” orphanage in Malaysia. International Journal of Financial Research, 11(3). https://doi.org/10.5430/ijfr.v11n3p162
Zulkifli, Nurhayatie, T., Widodo, & Junaidi, M. (2020). Improving organisational learning, strategic quality, organisational performance: Energising intellectual approach. International Journal of Learning and Intellectual Capital, 17(3). https://doi.org/10.1504/IJLIC.2020.109920
Ahmad, S., & Bajwa, I. A. (2023). The role of social entrepreneurship in socio-economic development: a meta-analysis of the nascent field. In Journal of Entrepreneurship in Emerging Economies (Vol. 15, Issue 1). https://doi.org/10.1108/JEEE-04-2021-0165
Akmal, I. K. B., Majid, M. A. S., & Gunawan, E. (2021). Does Zakat matter for human development? An empirical evidence from Indonesia. Regional Science Inquiry, 12(2).
Albertini, E., & Berger-Remy, F. (2019). Intellectual capital and financial performance: A meta-analysis and research agenda. Management (France), 22(2). https://doi.org/10.3917/mana.222.0216
Ali, M., Puah, C. H., Ali, A., Raza, S. A., & Ayob, N. (2022). Green intellectual capital, green HRM and green social identity toward sustainable environment: a new integrated framework for Islamic banks. International Journal of Manpower, 43(3). https://doi.org/10.1108/IJM-04-2020-0185
Ali, N. A. (2003). Comprehensive Intellectual Capital Management Step-by-Step.
Almarri, J., & Meewella, J. (2015). Social entrepreneurship and Islamic philanthropy. International Journal of Business and Globalisation, 15(3). https://doi.org/10.1504/IJBG.2015.071901
Anggraini, F., Abdul-Hamid, M. A., & Kassim Aza Azlina, M. D. (2018). Competitive advantage as mediating role of intellectual capital and university performance: An empirical study in Indonesia. International Journal of Economics and Management, 12(Special Issue 2).
Anisa, Y., & Mukhsin, M. (2022). The Role Of Zakat In Realizing Sustainable Development Goals (Sdgs) To Increase Community Economic Income. Jurnal Ekonomi Islam, 13(2).
Aziz, N. A. (2015). Role of Focus Group Discussion (FGD) in e-Business Research. OALib, 02(01). https://doi.org/10.4236/oalib.1101281
Baidhawy, Z. (2015). Lazismu and remaking the Muhammadiyah’s new way of philanthropy. Al-Jami’ah, 53(2). https://doi.org/10.14421/ajis.2015.532.387-412
Barney, J. B. (2001a). Resource-based theories of competitive advantage: A ten-year retrospective on the resource-based view. Journal of Management, 27(6). https://doi.org/10.1177/014920630102700602
Barney, J. B. (2001b). Resource-based theories of competitive advantage: A ten-year retrospective on the resource-based view. Journal of Management, 27(6). https://doi.org/10.1177/014920630102700602
Barney, J. B., Ketchen, D. J., & Wright, M. (2021). Resource-Based Theory and the Value Creation Framework. Journal of Management, 47(7). https://doi.org/10.1177/01492063211021655
Badan Amil Zakat Nasional. (2022). Laporan Pengelolaan Zakat Nasional Tahun 2021. https://baznas.go.id/assets/images/szn/statistik_9.pdf
Bharadwaj, A. S. (2000). A resource-based perspective on information technology capability and firm performance: An empirical investigation. MIS Quarterly: Management Information Systems, 24(1). https://doi.org/10.2307/3250983
Boekestein, B. (2006). The relation between intellectual capital and intangible assets of pharmaceutical companies. Journal of Intellectual Capital, 7(2). https://doi.org/10.1108/14691930610661881
Bohórquez, E., Pérez, M., Caiche, W., & Rodríguez, A. B. (2020). Motivation and work performance: Human capital as a key factor in an organization. Universidad y Sociedad, 12(3).
Bontis, N. (2001). Assessing knowledge assets: A review of the models used to measure intellectual capital. In International Journal of Management Reviews (Vol. 3, Issue 1). https://doi.org/10.1111/1468-2370.00053
Bontis, N., William Chua Chong, K., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, 1(1). https://doi.org/10.1108/14691930010324188
Borchert, O. (2008). Resource-Based Theory: Creating and Sustaining Competitive Advantage. Journal of Marketing Management, 24(9–10). https://doi.org/10.1362/026725708x382046
Cardella, G. M., Hernández-Sánchez, B. R., Monteiro, A. A., & Sánchez-García, J. C. (2021). Social entrepreneurship research: Intellectual structures and future perspectives. Sustainability (Switzerland), 13(14). https://doi.org/10.3390/su13147532
Charities Aid Foundation. (n.d.). CAF World Giving Index. https://www.cafonline.org/about-us/research/caf-world-giving-index
Chen, D., Li, L., Liu, X., & Lobo, G. J. (2018). Social Trust and Auditor Reporting Conservatism. Journal of Business Ethics, 153(4). https://doi.org/10.1007/s10551-016-3366-5
Cinar, R. (2019). Delving into social entrepreneurship in universities: is it legitimate yet? Regional Studies, Regional Science, 6(1). https://doi.org/10.1080/21681376.2019.1583602
Dafiq, M. I., Rohim, A. N., & Priyatno, P. D. (2021). Strategy Analysis of ZIS Fund Collection During the Covid-19 Pandemic at Baznas DKI Jakarta Province. El-Barka: Journal of Islamic Economics and Business, 4(2). https://doi.org/10.21154/elbarka.v4i2.3231
Das, T. K., & Teng, B. S. (2000). A resource-based theory of strategic alliances. Journal of Management, 26(1). https://doi.org/10.1177/014920630002600105
Dewi, I. G. A. A. O. (2022). Understanding Data Collection Methods in Qualitative Research: The Perspective Of Interpretive Accounting Research. Journal of Tourism Economics and Policy, 1(1). https://doi.org/10.38142/jtep.v1i1.105
Diaz-Bazo, C. (2019). Strategies to ensure the quality of qualitative research. The case of articles published in Education journals. Revista Lusofona de Educacao, 44(44). https://doi.org/10.24140/issn.1645-7250.rle44.02
Díez, J. M., Ochoa, M. L., Prieto, M. B., & Santidrián, A. (2010). Intellectual capital and value creation in Spanish firms. Journal of Intellectual Capital, 11(3). https://doi.org/10.1108/14691931011064581
Dinu, E. (2022). a Systematic Review of the Literature on Intellectual Capital Management, Technology and Innovation. Ekonomicko-Manazerske Spektrum, 16(1).
Doh, S. (2020). Social entrepreneurship and regional economic development: The case of social enterprise in south korea. Sustainability (Switzerland), 12(21). https://doi.org/10.3390/su12218843
Sultan, F., Ahmad, J., Khan, A. S., & Rahman, R. U. (2021). The role of social entrepreneurship in poverty reduction. Journal of Business & Tourism, 4(1). https://doi.org/10.34260/jbt.v4i1.97
Durie, A. D. (2016). The Nexus among Resource Based Theory, Marketing Strategy and Firm Performance : An Integrated Framework. Management Studies and Economic Systems, 3(2). https://doi.org/10.12816/0037562
Saputra, A. D., Rahmatia, A., & Muslimah, M. (2021). How far are the benefits of the Islamic Philanthropy and Social Entrepreneurship movement? El-Qish: Journal of Islamic Economics, 1(1). https://doi.org/10.33830/elqish.v1i1.1673.2021
Ekka, P. M. (2021). A review of observation method in data collection process. IJRTI International Journal for Research Trends and Innovation, 6(12).
Elliott, V. (2018). Thinking about the coding process in qualitative data analysis. Qualitative Report, 23(11). https://doi.org/10.46743/2160-3715/2018.3560
Firmansyah, K. (2022). Integrasi Corporate Social Responsibility (Csr) Dan Zakat Maal Pada Perusahaan. Filantropi : Jurnal Manajemen Zakat Dan Wakaf, 1(2). https://doi.org/10.22515/finalmazawa.v1i2.2745
Fratama, A. Z. (2019). Fundraising Strategy On Zakah, Infaq And Sadaqah At Zakah Organization “YDSF” Surabaya 2019. Journal of Islamic Economics and Philanthropy, 2(04). https://doi.org/10.21111/jiep.v2i04.4310
Freeman, R. E., Dmytriyev, S. D., & Phillips, R. A. (2021). Stakeholder Theory and the Resource-Based View of the Firm. Journal of Management, 47(7). https://doi.org/10.1177/0149206321993576
Folk, A. L., Grace, S. M., Urvig, M., & Barr-Anderson, D. J. (2024). Virtual focus groups on Zoom: “lessons learned” from two physical activity studies among Black and African American women and children. International Journal of Social Research Methodology, 1–12. https://doi.org/10.1080/13645579.2024.2330050
Gitaharie, B. Y., Dewi, M. K., Handayani, D., & Shauki, E. R. (2019). Contemporary research in accounting: An Indonesian context. In Contemporary Research in Accounting: An Indonesian Context.
Grant, R. M. (1991). The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation. California Management Review, 33(3). https://doi.org/10.2307/41166664
Hannimitkulchai, K. (2021). The Causal Relationship of Strategic Management Accounting Practices, Intellectual Capital Development and Firm Success. In University of the Thai Chamber of Commerce ….
Hassan, H. M. K. (2020). Intention towards social entrepreneurship of university students in an emerging economy: the influence of entrepreneurial self-efficacy and entrepreneurship education. On the Horizon, 28(3). https://doi.org/10.1108/OTH-04-2020-0012
Hermawan, S., & Amirullah. (2016). Metode Penelitian Bisnis: Pendekatan Kuantitatif & kualitatif. Metode Penelitian Bisnis Bandung.
Hermawan, S. H., Rahayu, D., Jamaludin, J., Rahayu, R. A., & Biduri, S. (2021). Intellectual Capital Disclosure And Comprehensive Intellectual Capital Management : Evidence From Universities In Southeast Asia. Jurnal Reviu Akuntansi Dan Keuangan, 11(1). https://doi.org/10.22219/jrak.v11i1.14287
Hermawan, S., & Wiwit Hariyanto. (2022). Improving Lazismu Performance in the Perspective of Modern Philanthropy, Shariah Enterprise Theory, and Comprehensive Intellectual Capital Management. Journal of Accounting Science, 6(2). https://doi.org/10.21070/jas.v6i2.1616
Hidayati, R., Rahman, A., Nuryana, Z., & Yusutria. (2022). Character education and the rise of mental health in Muhammadiyah Boarding School. International Journal of Public Health Science, 11(1). https://doi.org/10.11591/ijphs.v11i1.20889
Hussain, B., Zafar Sheikh, A., & Fatima, T. (2022). Learning social entrepreneurship: Experiences of sociology students. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2032539
Hussi, T. (2004). Reconfiguring knowledge management – combining intellectual capital, intangible assets and knowledge creation. Journal of Knowledge Management, 8(2). https://doi.org/10.1108/13673270410529091
Jamil, N. A., Mohd-Said, S., Hwa, C. S., Sameeha, M. J., & Kruger, E. (2021). Needs assessment towards development of an integrated diabetes-oral health nutrition education module: A qualitative study. International Journal of Integrated Care, 21(3). https://doi.org/10.5334/ijic.5952
Kamaluddin, A., & Rahman, R. A. (2013a). The intellectual capital model: the resource-based theory application. International Journal of Learning and Intellectual Capital, 10(3–4). https://doi.org/10.1504/IJLIC.2013.057427
Kamaluddin, A., & Rahman, R. A. (2013b). The intellectual capital model: the resource-based theory application. International Journal of Learning and Intellectual Capital, 10(3–4). https://doi.org/10.1504/IJLIC.2013.057427
Karagiannis, D., Nemetz, M., & Bayer, F. (2009). A method for comprehensive intellectual capital management and reporting: The case of BOC Information Systems. Journal of Intellectual Capital, 10(1). https://doi.org/10.1108/14691930910922923
Khalique, M., Shaari, J. A. N. Bin, & Isa, A. H. B. M. (2013). The road to the development of intellectual capital theory. International Journal of Learning and Intellectual Capital, 10(2). https://doi.org/10.1504/IJLIC.2013.052953
Kozhushko, R. (2021). Human Capital As A Key Factor In The Development Of University Innovation. Management, 33(1). https://doi.org/10.30857/2415-3206.2021.1.5
Kusumaningtyas, E. A., Asegaf, M. M., & Dikuraisyin, B. (2022). Human Capital Sebagai Strategi Pengembangan Sumber Daya Profesional Di Lembaga Zakat Nurul Hayat. Filantropi : Jurnal Manajemen Zakat Dan Wakaf, 2(2). https://doi.org/10.22515/finalmazawa.v2i2.4847
Lee, J. (2014). Genre-Appropriate Judgments of Qualitative Research. Philosophy of the Social Sciences, 44(3). https://doi.org/10.1177/0048393113479142
Lemaire, C., & Paquin, P. (2019). How interpretive and critical teacher-researchers in accounting infuse research into their lessons – a research note. Qualitative Research in Accounting and Management, 16(4). https://doi.org/10.1108/QRAM-10-2018-0072
Lepik, K. L., & Urmanavičienė, A. (2022). The Role of Higher Education Institutions in Development of Social Entrepreneurship: The Case of Tallinn University Social Entrepreneurship Study Program, Estonia. In Innovation, Technology and Knowledge Management. https://doi.org/10.1007/978-3-030-84044-0_7
Lubis, R. H., & Latifah, F. N. (2019). Analisis Strategi Pengembangan Zakat, Infaq, Shadaqoh dan Wakaf di Indonesia. Perisai : Islamic Banking and Finance Journal, 3(1). https://doi.org/10.21070/perisai.v3i1.1999
Maharani, N. B., & Faisal, F. (2019). Intellectual Capital And Financial Performance Of The Company. Jurnal Reviu Akuntansi Dan Keuangan, 9(1). https://doi.org/10.22219/jrak.v9i1.8220
Manjon, M. J., Merino, A., & Cairns, I. (2022). Business as not usual: A systematic literature review of social entrepreneurship, social innovation, and energy poverty to accelerate the just energy transition. In Energy Research and Social Science (Vol. 90). https://doi.org/10.1016/j.erss.2022.102624
Marlina, E., & Tjahjadi, B. (2020). Strategic management accounting and university performance: A critical review. Academy of Strategic Management Journal, 19(2).
Matos, F., Vairinhos, V., & Godina, R. (2020). Reporting of intellectual capital management using a scoring model. Sustainability (Switzerland), 12(19). https://doi.org/10.3390/su12198086
Miles, M. B., & Huberman, A. M. (1994). Miles and Huberman 1994.pdf. In Qualitative Data Analysis: An Expanded Sourcebook.
Moon, K., Brewer, T. D., Januchowski-Hartley, S. R., Adams, V. M., & Blackman, D. A. (2016). A guideline to improve qualitative social science publishing in ecology and conservation journals. Ecology and Society, 21(3). https://doi.org/10.5751/ES-08663-210317
Noy, C. (2008). Sampling knowledge: The hermeneutics of snowball sampling in qualitative research. International Journal of Social Research Methodology, 11(4). https://doi.org/10.1080/13645570701401305
Pires, R., Alves, M.-C. G., & Fernandes, C. (2019). Management and mobilization of intellectual capital using strategic management accounting practices: A theoretical approach. Proceedings of the 34th International Business Information Management Association Conference.
Pradhan, B. B. (2019). Review on intellectual capital management. International Journal of Psychosocial Rehabilitation, 23(6). https://doi.org/10.37200/IJPR/V23I6/PR190806
Prasetyono, P., Rakhmawati, Y., Muhammad, E., Rahmawati, E., & As’ad, A. F. (2021). Traditional Economic Philanthropy: Evidence From Madurese Altruism Local Pattern. Sosiohumaniora, 23(2). https://doi.org/10.24198/sosiohumaniora.v23i2.27573
Ramírez, Y., Tejada, Á., & Baidez, A. (2019). Intellectual Capital Disclosure: Profiles of Spanish Public Universities. International Journal of ….
Rays, M., & Murwaningsari, E. (2019). The Role Of The Human And Structural Capital, Intellectual Capital And Business Performance. Russian Journal of Agricultural and Socio-Economic Sciences, 91(7). https://doi.org/10.18551/rjoas.2019-07.32
Rehman, S. U., Bresciani, S., Ashfaq, K., & Alam, G. M. (2022). Intellectual capital, knowledge management and competitive advantage: a resource orchestration perspective. Journal of Knowledge Management, 26(7). https://doi.org/10.1108/JKM-06-2021-0453
Reitzig, M. (2004). Strategic management of intellectual property. In MIT Sloan Management Review (Vol. 45, Issue 3).
Rejab, S. N. M., & Lateh, N. (2022). Relevance Of Zakat And Taxation In Achieving Sustainable Development Goals (SDGS): A Literature Review. Al-Qanatir: International Journal of Islamic Studies, 26(2).
Rodgers, W., Guiral, A., & Gonzalo, J. A. (2019). Trusting/distrusting auditors’ opinions. Sustainability (Switzerland), 11(6). https://doi.org/10.3390/su11061666
Roundy, P. T., & Bonnal, M. (2020). Social entrepreneurship and economic thought: A path to rapprochement. Global Business and Economics Review, 23(3). https://doi.org/10.1504/GBER.2020.110014
Rumahorbo, O. S., Rahayu, S. M., Suhadak, Solimun, & Hidayat, K. (2021). Improvement of Firm Performance and Sustainability: Militancy, Strategic Entrepreneurship and Customer Focus, with Bank Agent Experience as Moderator. International Journal of Information and Management Sciences, 32(2). https://doi.org/10.6186/IJIMS.202106_32(2).0003
Sahin, S. (2021). A Brief Study on Descriptive Research: Its Nature and Application in Social Science Introduction. International Journal of Research and Analysis in Humanities, 1(1).
Sandrine, I., & Patrick, M. (2020). Strategic Customer Focus and Performance of the Insurance Sector in Rwanda. International Journal of Innovative Research and Development, 9(6). https://doi.org/10.24940/ijird/2020/v9/i6/jun20030
Seng, D., Kumarasinghe, S., & Pandey, R. (2018). Intellectual capital disclosure in private sector listed companies in India. Knowledge and Process Management, 25(1). https://doi.org/10.1002/kpm.1560
Shehzad, M. U., Zhang, J., Dost, M., Ahmad, M. S., & Alam, S. (2022). Linking green intellectual capital, ambidextrous green innovation and firms green performance: evidence from Pakistani manufacturing firms. Journal of Intellectual Capital. https://doi.org/10.1108/JIC-02-2022-0032
Shou, Y., Hu, W., & Xu, Y. (2018). Exploring the role of intellectual capital in supply chain intelligence integration. Industrial Management and Data Systems, 118(5). https://doi.org/10.1108/IMDS-06-2017-0285
Silber, I. (2022). Modern Philanthropy: In Marcel Mauss. https://doi.org/10.2307/j.ctv287sjvt.13
Soelistyo, A. (2021). Peningkatan Kemampuan Wirausaha Melalui Pendidikan Jahit Dan Bordir Pada Panti Asuhan Al-Husna Di Landungsari Kecamatan Dau Kabupaten Malang (Upgrades Entrepreneurship Through Education Sewing And Embroidery At Orphanage Al-Husna In Landungsari Subdistrict Dau Malang). Studi Kasus Inovasi Ekonomi, 1(2). https://doi.org/10.22219/skie.v1i2.4460
Striteska, M., & Jelinkova, L. (2015). Strategic Performance Management with Focus on the Customer. Procedia - Social and Behavioral Sciences, 210. https://doi.org/10.1016/j.sbspro.2015.11.330
Sultanova, A. V., & Chechina, O. S. (2016). Human capital as a key factor of economic growth in crisis. European Research Studies Journal, 19(2 Special Issue). https://doi.org/10.35808/ersj/522
Suprapto, N., Sunarti, T., Suliyanah, Wulandari, D., Hidayaatullaah, H. N., Adam, A. S., & Mubarok, H. (2020). A systematic review of photovoice as participatory action research strategies. International Journal of Evaluation and Research in Education, 9(3). https://doi.org/10.11591/ijere.v9i3.20581
Švarc, J., Lažnjak, J., & Dabić, M. (2020). The role of national intellectual capital in the digital transformation of EU countries. Another digital divide? Journal of Intellectual Capital, 22(4). https://doi.org/10.1108/JIC-02-2020-0024
Taghizadeh, Z., Ebadi, A., & Jaafarpour, M. (2021). Childbirth violence-based negative health consequences: a qualitative study in Iranian women. BMC Pregnancy and Childbirth, 21(1). https://doi.org/10.1186/s12884-021-03986-0
Tayles, M., Bramley, A., Adshead, N., & Farr, J. (2002). Dealing with the management of intellectual capital: The potential role of strategic management accounting. In Accounting, Auditing & Accountability Journal (Vol. 15, Issue 2). https://doi.org/10.1108/09513570210425574
Tomar, D., Singh2, S., & Rajan3, A. P. (2018). Social Entrepreneurship and Poverty Mitigation in India. International Journal of Science and Research, 8(4).
Van Slyke, D. M., & Newman, H. K. (2006). Venture philanthropy and social entrepreneurship in community redevelopment. Nonprofit Management and Leadership, 16(3). https://doi.org/10.1002/nml.111
Vikaliana, R., & Andayani, A. (2018). Social Entrepreneurship: Kewirausahaan Perempuan di Bogor melalui Pengolahan Kain Perca Limbah Konveksi menjadi Aksesoris. JPM (Jurnal Pemberdayaan Masyarakat), 3(2). https://doi.org/10.21067/jpm.v3i2.2864
Widiastuti, T., Cahyono, E. F., Zulaikha, S., Mawardi, I., & Al Mustofa, M. U. (2021). Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech). Journal of Islamic Accounting and Business Research, 12(3), 301–319. https://doi.org/10.1108/JIABR-09-2020-0307
Widiastuti, T., Mawardi, I., Robani, A., & Rusydiana, A. S. (2018). Optimization of Zakat fund management in regional Zakat institution. Humanities and Social Sciences Reviews, 6(2). https://doi.org/10.18510/hssr.2018.6217
Woodley, X. M., & Lockard, M. (2016). Womanism and snowball sampling: Engaging marginalized populations in holistic research. Qualitative Report, 21(2). https://doi.org/10.46743/2160-3715/2016.2198
Woodyatt, C. R., Finneran, C. A., & Stephenson, R. (2016). In-Person Versus Online Focus Group Discussions: A Comparative Analysis of Data Quality. Qualitative Health Research, 26(6). https://doi.org/10.1177/1049732316631510
Xi, M., Fang, W., & Feng, T. (2023). Green intellectual capital and green supply chain integration: the mediating role of supply chain transformational leadership. Journal of Intellectual Capital, 24(4). https://doi.org/10.1108/JIC-12-2021-0333
Ying, Q., Hassan, H., & Ahmad, H. (2019). The role of a manager’s intangible capabilities in resource acquisition and sustainable competitive performance. Sustainability (Switzerland), 11(2). https://doi.org/10.3390/su11020527
Yong, J. Y., Yusliza, M. Y., Ramayah, T., & Fawehinmi, O. (2019). Nexus between green intellectual capital and green human resource management. Journal of Cleaner Production, 215. https://doi.org/10.1016/j.jclepro.2018.12.306
Zainon, S., Ismail, R. F., Yoke, S. K., Ahmad, H., & Suhadak, N. S. udah. (2020). A social entrepreneurship case study of the “pertubuhan kebajikan anak yatim islam segamat” orphanage in Malaysia. International Journal of Financial Research, 11(3). https://doi.org/10.5430/ijfr.v11n3p162
Zulkifli, Nurhayatie, T., Widodo, & Junaidi, M. (2020). Improving organisational learning, strategic quality, organisational performance: Energising intellectual approach. International Journal of Learning and Intellectual Capital, 17(3). https://doi.org/10.1504/IJLIC.2020.109920
Published
2025-05-20
How to Cite
HERMAWAN, Sigit; MARYANTI, Eny; UTOMO, Prasetyo.
Integrating Comprehensive Intellectual Capital Management and Social Entrepreneurship : An Interpretive Accounting Research.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 20, n. 1, p. 1-17, may 2025.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/112793>. Date accessed: 14 oct. 2025.
doi: https://doi.org/10.24843/JIAB.2025.v20.i01.p01.
Issue
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
