Tajul Arifin

Organizational Values as a Moderator of External Funding and Financial Sustainability: Evidence from Muhammadiyah and ‘Aisyiyah Higher Education Institutions in Indonesia

Private higher education institutions in emerging economies rely heavily on tuition, and institutions owned by Islamic organizations must also align financial decisions with religious values. This study examined how financial autonomy, internal control and audit, and external funding are associated with perceived finan...