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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan IECON: International Economics and Business Conference
Widyantono Arif
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Economics, Econometrics & Finance

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ISLAMIC SOCIAL REPORTING INDEX SEBAGAI INDIKATOR AKUNTABILITAS DAN TRANSPARANSI Andi Ayu Frihatni; Darwis Said; Nadhirah Nagu; Widyantono Arif
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.373 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.971

Abstract

Islamic Social Reporting (ISR) is an interesting topic to discuss in shariaaccounting studies because so far the measurement of CSR disclosure in Shariahinstitutions mostly still refers to the Global Reporting Initiative Index. This indexis a reference for all types of companies in various countries regardless of shariaor non-Sharia aspects. This research aims to Identify the level of socialperformance of companies listed in JII by using content analysis by providing achecklist on each item that reveals social activities in the company's 2015 and2020 financial statements. The results of this study, found that in general thecompany has carried out the company's social responsibility well even thoughthere are still companies that in certain years do not do even minimally incarrying out their social responsibilities. No company has reached the fullfigure, namely the implementation and disclosure of the ISR Index on a 100%(one hundred percent) basis. This is due to the existence of sub-items of the ISRIndex that are impossible to meet by companies such as green products,environmental audits, and assistance for political activities.
Intellectual Capital and Maqashid Sharia Performance of Islamic Banking In Indonesia Widyantono Arif
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

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Abstract

The research aim to analyze the effect of intellectual capital indicators on the performance of Islamic banks from 2016 to 2019 year. The iB-VAIC method for intellectual capital is measured based on working capital, human capital, structural capital, while bank performance variables are measured using the maqashid sharia approach developed by Mohammed et al based on Abu Zahra's maqashid sharia concept, using secondary data from audited financial reports and annual reports for 14 Islamic commercial banks in Indonesia were collected using documentation and analyzed using multiple regression analysis. These results indicate that human capital as a proxy for intellectual capital has a positive effect on the performance of maqashid sharia. This research failed to show the effect of capital employed and structural capital on the maqashid sharia performance.
Co-Authors Andi Ayu Frihatni Darwis Said Nadhirah Nagu