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All Journal Islamadina : Jurnal Pemikiran Islam Profita : Komunikasi Ilmiah dan Perpajakan NISBAH: JURNAL PERBANKAN SYARIAH Jurnal Riset Akuntansi Aksioma Accounting Global Journal Jurnal Ilmiah Akuntansi Kesatuan
Wisnu Julianto
Universitas Pembangunan Nasional Veteran Jakarta
Religion Economics, Econometrics & Finance Other

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Journal : Accounting Global Journal

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PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SHARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN Krisno Septyan; Wisnu Julianto
Accounting Global Journal Vol 3, No 2 (2019): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v3i2.2729

Abstract

This research is aims to add of disclosure item based on maqashid shariah ( hifzun Nasb Approach). This reseeach used qualitative method with cristism paradigm based on islam perspective and spiritualism paradigm. Result shows that Islamic bank  in Indonesia has more disclose about direct stakeholder than indirect stakeholder. Even that new stakeholder (family) has a little more on disclosure percentage than others stakeholders. Another finding is transfer welfare policy for another stakeholder which should for this new stakeholder
Co-Authors Alfan Harun Fitri Dwi Cahya Ningrum Krisno Septyan Lidya Primta Surbakti Mahendro Sumardjo Retna Sari Rubiyah Al’adawiah Tasya Karindra