Analysis of the Paje' Pangempang Tradition in the Perspective of the Ijarah Contract

2026-04-29T14:40:18+00:00

Indonesia is rich in local traditions that not only reflect cultural identity but also shape patterns of economic interaction within society. One such practice is the paje’ pangempang tradition in Tunreng Tellue Village, Bone Regency, which represents a form of cooperation between landowners and managers in utilizing pond land over a certain period. This practice is particularly interesting to examine as it inherently involves the utilization of benefits in exchange for compensation, which in Islamic law is recognized as an ijārah contract. However, the community does not explicitly identify this practice as ijārah, making it necessary to further analyze its conformity with Islamic legal principles. This study aims to examine the implementation mechanism of the paje’ pangempang tradition and analyze its conformity with the ijārah contract from the perspective of Islamic law. The research employs a qualitative method with a normative-empirical approach through interviews, observation, and documentation. The findings indicate that the practice is carried out based on clear agreements between the parties, predetermined compensation, and well-defined rights and responsibilities. Therefore, the paje’ pangempang tradition fulfills the essential pillars and conditions of the ijārah contract and can be considered consistent with Islamic legal principles.

Exploring Whistleblowing Intention: The Interplay of Social Norms, Moral Intensity, and Professional Commitment among Auditors

2026-05-21T01:49:41+00:00

Whistleblowing plays a vital role in uncovering organizational misconduct, but its success depends on individuals' willingness to report wrongdoing. Using the Theory of Planned Behavior, this study examines how subjective norms and moral intensity affect the intention to whistleblow, with perceived professional commitment acting as a mediating factor. The research focuses on internal auditors in Jakarta, Indonesia, a region facing ethical challenges and increased regulatory oversight. Data from 86 respondents from government inspectorates and multinational firms were analyzed with PLS-SEM in SmartPLS 4.0. The results show that subjective norms and moral intensity do not directly affect whistleblowing intention. Instead, perceived professional commitment has a strong, significant influence, fully mediating the effects of the other variables on whistleblowing intention. These findings emphasize the importance of internalized professional values in guiding ethical behavior, indicating that social and moral influences are channeled through professional identity, leading to ethical actions. The study expands the Theory of Planned Behavior by including professional commitment as a key psychological factor. Practical recommendations include developing ethics programs that reinforce professional identity and aligning organizational structures with ethical standards. Enhancing ethical commitment among auditors can promote greater transparency and integrity in organizations.

Innovation Business Management and Accounting Journal

Analysis of the Paje' Pangempang Tradition in the Perspective of the Ijarah Contract

Exploring Whistleblowing Intention: The Interplay of Social Norms, Moral Intensity, and Professional Commitment among Auditors