Mohammed Inuwa, Abubakar
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Islamic Leadership Accountability Of Umar Bin Abdulaziz: A Lessons Towards A Good Governance In Nigeria Ibrahim Musaddad, Aliyu; Mohammed Inuwa, Abubakar
IKONOMIKA Vol 5, No 1 (2020)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v5i2.6515

Abstract

 There is no doubt leadership has been given a tremendous place and a key positioning in Islam, Qur’an, Sunnah and the consensus of Ulama’u (Muslim scholars) have made it apparent about the necessity of leadership among the Muslim community. Most recently, the issue of leadership in Nigeria has become a major concern to the Nigerians. Whilst some research has been conducted to examine the solutions to Nigerian leadership, little attention has been paid to Islamic approaches of accountability which is the vital pillar of governance as the key towards sustainable leadership in Nigeria. This study therefore seeks to explore the lessons from leadership and accountability during the caliphate of Umar bin Abdulaziz (R.A) as a panacea to Nigerian Leaders.The methodology of the study relies on critical and comprehensive analysis of the existing published literature related to the topic. Hence, data collection is effected through the qualitative method. The findings of this study revealed that there are lots of lessons and wisdoms that Nigerian government could acquire from the history of caliphate Umar such as his reformations and innovations in governing the state as reflected in siyasah shar’iyyah which can be solution for practicing good governance in Nigeria. Based on the findings, it was recommended that fear of Allah and believing in accountability is the best option for leaders.Key words: Leadership, Islam, Model, Accountability, Good Governance.
Determinants of Islamic Social Reporting Disclosure: a Meta-Analysis Pratiwi, Maisya; Mohammed Inuwa, Abubakar
IKONOMIKA Vol 10, No 1 (2025)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijebi.v10i1.26392

Abstract

Islamic Social Reporting (ISR) serves as a corporate governance mechanism to ensure accountability and sustainability. Over the past decade, increasing attention has been devoted to studying the determinants influencing ISR disclosure, such as profitability, company size, and the Sharia Supervisory Board (SSB). However, findings across these studies have been diverse and occasionally contradictory due to the heterogeneity in sample characteristics. This study aims to conduct a meta-analysis of prior empirical research to provide a comprehensive and holistic understanding of the effects of profitability, company size, and SSB presence on ISR disclosure. The findings indicate that company size has a significant positive effect on ISR disclosure, suggesting that larger firms are more likely to engage in comprehensive social reporting due to increased scrutiny and a need for legitimacy. Conversely, the effects of profitability and Sharia Supervisory Board on ISR were found to be positive but not statistically significant, implying that these factors alone do not robustly predict ISR practices. These findings contribute to the theoretical understanding of ISR and offer practical implications for policymakers and practitioners aiming to enhance transparency and accountability in firms. Policymakers can formulate regulations to encourage ISR disclosure, while practitioners can develop ISR strategies aligned with ethical and sustainability goals to meet stakeholder expectations for transparency and accountability. The study concludes with recommendations for future research to address the observed gaps and expand the empirical base of ISR literature.