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All Journal DEDIKASI JURNAL MAHASISWA Economica: Jurnal Ekonomi Islam Jurnal Dinamika Ekonomi dan Bisnis AFEBI Accounting Review Jurnal STIE Semarang (Edisi Elektronik) Iqtishoduna: Jurnal Ekonomi Islam Journal of Islamic Accounting and Finance Research JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi AL-ARBAH: Journal of Islamic Finance and Banking Eksos JAKED JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Indonesian Accounting Literacy Journal The Community Engagement Journal JIMIA
Warno dan Sri Wiranti Setiyanti, Warno
Universitas Islam Negeri Walisongo Semarang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Comparative Study on Disclosure of Islamic Social Reporting (ISR) Based on the ISR Index between Islamic Banking in Asia and Africa Anita Mariana; Warno Warno; Firdha Rahmiyanti
AL-ARBAH: Journal of Islamic Finance and Banking Vol 5, No 1 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2023.5.1.17991

Abstract

Purpose - This study aims to compare the level of disclosure of Islamic Social Reporting between Islamic banking in Asia and Islamic banking in Africa using the ISR index approach.  Method - The data analysis in this study used content analysis. The sample in the study was 18 Islamic Commercial Banks with purposive sampling method.Result - The results of the study show that there are differences in the implementation of social performance of Islamic banking in Asia and Africa. This is proven by the results of the Mann Whitney test with a sig value of 0.001 greater than α = 5%. There is some evidence that of all Islamic banks, both Asian and African, none has yet achieved 100% (one hundred percent) implementation and disclosure of the ISR Index.Implication - This research uses secondary data in the form of annual reports and annual financial reports on the respective official websites of Islamic Commercial Banks in Asia and Africa during the 2012-2020 period.Originality- Further research is expected to be able to use or add variables and increase the research sample so as to obtain results that better describe the actual situation. 
Backmatter (Author Guidelines, Acknowledgement, and Back Cover) Warno Warno
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

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Abstract

Deconstruction of basic accounting principles through the values of sufism in the Syarah Ḥikam by Sheikh Aḥmad Zarrūq Raden Arfan Rifqiawan; Abdul Ghofur; Ali Murtadho; Ratno Agriyanto; Warno Warno
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.22984

Abstract

Purpose - The purpose of this study is to deconstruct the basic principles of accounting, which are often viewed as overly materialistic, by integrating seven Sufi values from the Syarah Ḥikam by Sheikh Aḥmad Zarrūq. This research seeks to create a more balanced accounting paradigm integrating financial gains with moral, social, and spiritual responsibilities.Method - This research utilizes a literature review method with a Derridean deconstruction approach, combining the text of Syarah Ḥikam with accounting literature. The deconstruction process involves identifying the material-spiritual binary to explore the integration of Sufi values into accounting principles.Result - The study's results show that integrating Sufi values strengthens the moral and justice aspects of accounting. This creates a more holistic approach that balances financial profit with spiritual and social responsibilities.Implication - This research has implications for the development of a more ethical and sustainable accounting system that balances material gain with moral and spiritual responsibilities relevant to both business and social practices.Originality - This study is unique in its use of classical Sufi texts to deconstruct the basic accounting principles. This novel approach in modern accounting studies has yet to be widely explored. By integrating spiritual values into accounting, this approach is expected to complement and enrich the current accounting perspectives, aiming not merely for fairness but for truth, fostering a better balance between material aspects and moral, social, and spiritual responsibilities.
Comparative Study on Disclosure of Islamic Social Reporting (ISR) Based on the ISR Index between Islamic Banking in Asia and Africa Anita Mariana; Warno Warno; Firdha Rahmiyanti
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 5 No. 1 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2023.5.1.17991

Abstract

Purpose - This study aims to compare the level of disclosure of Islamic Social Reporting between Islamic banking in Asia and Islamic banking in Africa using the ISR index approach.  Method - The data analysis in this study used content analysis. The sample in the study was 18 Islamic Commercial Banks with purposive sampling method.Result - The results of the study show that there are differences in the implementation of social performance of Islamic banking in Asia and Africa. This is proven by the results of the Mann Whitney test with a sig value of 0.001 greater than α = 5%. There is some evidence that of all Islamic banks, both Asian and African, none has yet achieved 100% (one hundred percent) implementation and disclosure of the ISR Index.Implication - This research uses secondary data in the form of annual reports and annual financial reports on the respective official websites of Islamic Commercial Banks in Asia and Africa during the 2012-2020 period.Originality- Further research is expected to be able to use or add variables and increase the research sample so as to obtain results that better describe the actual situation. 
Co-Authors Abdul Ghofur Adibatur Rahmawati Ali Murtadho Anita Mariana Anni Fitriyani Munawwaroh Ari Kristin Prasetyoningrum Baehaqi Dea Feby Septiani Dessy Noor Farida Elisa Martha Hanum Basyaroh Eva Nurul Anisa Fiderika Dewi Widyasari Ghina Ziida Amalia Ginanjar Rahmawan Isna Nurjanah Muchammad Fauzi Muibatun, Siti nanda rizka amalia Nina Nuraina Novatul Isrowiyah Novia Megarani Nur Fatoni, Nur Nur Laeli Maghfiro Raden Arfan Rifqiawan Rahman El Junusi Rahmiyanti, Firdha Ratno Agriyanto Ratno Agriyanto Riza Muizzah Asri Saadah, Naili Sariroh, Latifatus Tri Ananda Mei Saputri winda putri mustika Zumrotun Nafiah