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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia AKSES: Jurnal Ekonomi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Action Research Journal Indonesia (ARJI) JAT (Journal of Accounting and Tax) Al-Zayn: Jurnal Ilmu Sosial & Hukum

Nor Hadi

UIN Sunan Kudus

Author-ID : 2805694

Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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INTERAKSI TANGGUNG JAWAB SOSIAL, KINERJA SOSIAL, KINERJA KEUANGAN DAN LUAS PENGUNGKAPAN SOSIAL (Uji Motif di Balik Social Responsibility Perusahaan Go publik di Indonesia) Nor Hadi
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.247

AbstractThe research investigated is reciprocal relationship two motives responsibility are social motive and economics motive. The variable of the research are cost social performance, economics performance and social disclosure, the have reciprocal relationship. Grand theory of the research is stakeholder and legitimacy theory.The objective of this research are b investigate direct effect and reciprocal effect of research variables. The Result from study show that different level of social disclosure The resulted of hipotetico testing, indicate (l) direct effect of social cost on social performance (H1) and social cost on social disclosure (H4) are significant (a = 0.100). (2) The reciprocal affect of differential stock price on social disclosure (H6C) social performance on return on equity (H5) and social performance on return on assets (H5) are significant (α=0.100) Based on content analysis in annual report and hipotetic testing indicate motive content on (social motive and economics motive) in social responsibility are existed. The motive content are effective, {will be contingent. There are (reciptocal) relationship. The firm should be based on community excess concept in social responsibility practice.Keyword : Corporate Social Responsibility, Social Cost, Social Disclosure, Social performance, Financial Performance

Uji Event Studies: Dampak Peristiwa Aksi Bela Islam (Aksi 212) Terhadap Abnormal Return dan Trading Volume Activity (Saham Syariah di Jakarta Islamic Index) Nor Hadi; Arum Mediyawati
Jurnal Iqtisad Vol 7, No 1 (2020): IQTISAD
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/iq.v7i1.3444

Abstract This article is intended to test the theory of market efficiency hypotheses in weak forms through event studies. Empirical testing in the form of investor response to the massive Muslim demonstration over alleged blasphemy known as action 212. Investors' response testing, in the form of whether the 212 action affects the volatility of abnormal returns and the trading volume of shari'ah stock activity incorporated in Jakarta Islamic Index. The research data are secondary, namely stock returns, stock prices, stock price indexes and sharia stock abnormal returns, with an observation period of 15 days around the date of the action event 212. Data collection by documentation procedures. The number of companies included in the analysis are 26 companies. Data were analyzed using Paired Sample t-Test statistics. The results of testing the hypothesis with empirical data show that the first hypothesis that there are differences in the average abnormal return before and after the 212 action is significantly accepted. Meanwhile, the second hypothesis that there are differences in average trading volume activity before and after the 212 action does not significant (rejected). The results of testing the hypothesis indicate that investors respond to 212 actions in the form of stock price volatility so that abnormal returns are significantly different after and before the 212 action. The response form is also indicated by a wait and see attitude, so that active trading around the 212 action date and after 212 action tends decrease or stagnate.

STUDI EKSPLORASI PRAKTIK CORPORATE SOCIAL RESPONSIBILITY SERTA MOTIF YANG TERKANDUNG DIDALAMNYA (KASUS PERUSAHAAN GO PUBLIK DIBURSA EFEK INDONESIA) Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 5, No 9 (2010)
Publisher : Universitas Wahid Hasyim

This article describes the scope of practice of social responsibility sejauhmanan conducted by the company, what the underlying motive, as well as the availability of coverage the company made the disclosure in the report tahuanan. The research on this topic empirically based argument that echoes of the past decade It was not followed konsiten by the company in implementing social responsibility, as accountability and openness. The came a series of questions, why is there a company inconsistent behavior, there is a motive behind it, what and how can any portrait of the implementation of social responsibility that has been The results showed that the availability of corporate accountability and openness in annula report are at a higher gap, ie there are companies doing with full disclosure kesereiusan, even the number of social disclosures reach 600 items. On the other hand, there are also companies simply do disclosure obligations suggested by the rules, even the number of social pengungakapn less than 30 items. The reason that companies use in tersebuit disclosure is a trade of cost and benefit, which, more economic motives as tendencius. The Company made further disclosures using large part because of social pressure system (system epproech). Viewed from the aspect of social responsibility strategy implementation, there are three approaches, namely: (1) philantrppic, (2) semi-productive partnerships, and (3) productive partnership. Keywords: Social Responsibility, Motive Aprroarch, System Approch, Philantrpic; Community Development. Keywords: Social.

Investasi Keuangan Haji Melalui Sukuk Negara : Model Maqashid Al-Syari’ah Husnurrosyidah Husnurrosyidah; Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 15, No 2 (2020): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v15i2.3787

Penelitian ini menggunakan metode deskriptif argumentatif. Investasi dana haji ke dalam sukuk sesuai dengan prinsip syariah berdasarkan akad ijarah, mudarabah, musyarakah, istishna’, salam dan akad lainnya atau kombinasi akad sepanjang tidak bertentangan dengan prinsip syariah serta diawasi oleh DSN-MUI dan OJK. Konsep maqashid al-syari’ah yang terdiri atas dimensi al-din, al-nafs, al-aql, al-nasl dan al-mal telah terdapat pada keseluruhan manfaat sukuk sehingga terpenuhinya kebutuhan-kebutuhan daruriyyat, hajiniyat dan tahsiniat dalam investasi sukuk. Oleh karena itu, berdasarkan model maqashid al-syari’ah investasi sukuk pada dana haji Indonesia merupakan investasi yang bernilai maslahah. Kata Kunci : Sukuk; Dana Haji; Maqashid Al-Syari’ah. Abstract This research method uses descriptive argumentative. The hajj fund investment into sukuk is in accordance with sharia principles based on the ijarah, mudarabah, musyarakah, istishna', salam and other contract agreements or contract combinations not conflict with sharia principles and there are supervised by DSN-MUI and OJK. The concept of maqashid al-syari'ah which consists of the dimensions of al-din, al-nafs, al-aql, al-nasl and al-mal has been found in all the benefits of sukuk so that the needs of daruriyyat, hajiniyat and tahsiniat are met in sukuk investment. Therefore, sukuk based on the maqashid al-syari'ah model for Indonesian hajj fund investment because there are maslahah value. Keywords : Sukuk; Hajj Fund; Maqashid Al-Syari’ah.

Perkembangan Behavioral Accounting Wujud Open Ended Ilmu Akuntansi sebagai Sosok Social Science Nor Hadi; Ernawati Budi Astuti
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

The shift of accountancy dicipline has been clearly marked over the past two decades. Normative accountancy that has triumphed for a few decades and has been an icon in accounting practices has gained criticism from many parties, both practitioners and academics. It wa due tothe fact that normative accountancy which is based on researches cannotbe implemented in every day lives. Concequently, a new insight is offering a new understanding of descriptive accountancy in real life.The shift of behaviour accounting is closely related to its epistemology underpinnings, where accounting is not a mono method in nature, but it is actually multi method. That is, whitin its epistemology design, which is the way dicipline is designed,accounting is recognizingand embracing many paradigms.Therefore, accounting is an open ended dicipline that is openended in nature toward social science theories, such as sociology, anthropology and psychology,especially when it is the non positivistic epistemology that is being used as its cornerstone in accounting development researches. This is where normative accounting emerged and developed to explain the phenomenon naturally.The area of behaviral accounting development into: (1) The antecedents and consequences of using acoounting information to evaluate subordinate performance; (2) The role of budget participation in organization control; (3) The consequences of incentive compensation contrancting; (4) The antecedents and consequences of effective control and budgetting system design.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN MANAJEMEN LABA TERHADAP LEGITIMASI INVESTOR Bahrul Amiq; Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

The purpose of research to analyze and prove the influence of whether corporate socialresponsibility disclosure and earnings management affect the legitimacy of investors. Theresearch was conducted at Go Public company listed on Indonesia Stock Exchange. The dataused are secondary data in the form of annual report / annual report of each company from2010-2012. Independent variables used are corporate social responsibility disclosure andearnings management, while the dependent variable used by investor legitimation. CSR usesCorporate Social Disclosure Index (CSDI) indicators, while earnings management uses totalaccruals. Data analysis method used to test the hypothesis is multiple linear regression. Theresult of SPSS analysis shows the first hypothesis is rejected by t-count 1,223 andsignificance value 0,230. The second hypothesis is accepted by t-count -3,362 and thesignificance value is 0.002. The third hypothesis is received with f-count of 5.781 and thesignificance value is 0.007. The coefficient of determination is 0.272 or 27.2%.Keywords: Corporate Social Responsibility Disclosure, Profit Management and InvestorLegitimacy

SOCIAL RESPONSIBILITY : KAJIAN THEORETICAL FRAMEWORK, DAN PERANNYA DALAM RISET DIBIDANG AKUNTANSI Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 8 (2009)
Publisher : Universitas Wahid Hasyim

Past decades, the issue of corporate social responsibility very debated, demanding move corporate orientation from shareholder to stakeholder orientation. Implementation of social responaibility, described in social theories such as ethics theory, legitimacy theory, stakeholder theory, contracting theory, political theory and much more. In the perspective of legitimacy theory, companies existancies can not avoid the existence of stakeholders who are the parties to the mutual influence of the company. To that end, the company must maintain the congruence of interests between the company-of stakeholders (stakeholder theory).Corporate social responsibility is increasingly penetrated by no limits, apparently has an important role in the development of accounting, which is increasingly rampant social accounting studies (social accounting). That, of giving legitimacy of accounting as a social science that is open to the development of field phenomenon. The real manifestation of accounting response to social issues is increasingly widespread social studies Consequences of disclosure in relation to economics. Most developments do not question the aspect of social accounting matters: (a) why the company conducts social reported; (b) what are the social content of the report gives the signal to company performance, (3) what are the dimensions of corporate social performance measures, (4) whether effective enough social responsibility and meet the expectations of stakeholders, and (5) whether the most appropriate approach in the implementation of social responsibility.Key words: Corporate Social Responsibility, legitimation, stakeholder

Menggagas Rekonstruksi Akuntansi Syariah Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2006)
Publisher : Universitas Wahid Hasyim

The birth of PSAK No. 59 has made pro and contra on the application.The background was pessimist on one side and optimist on the other, that it was urgent to prevail the syariah accounting. Artikel ini konsistensi penggunaan standar akuntansi perbankan syari’ah PSAK No. 59 pada bank berbasis syari’ah termasuk unit bisnis bank umum yang beroperasi berbasis syari’ah”

Measuring Corporate Social Responsibility Performance for Employees with an NH Approach Method Nor Hadi
IQTISHADIA Vol 11, No 2 (2018): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v11i2.4096

This article explains the empirical research results of the social responsibility performance measurement model for employees that is done by companies by using the NH Approach method. Social responsibility needs to be measured to see the effectiveness of the social responsibility done by a company, as well as to provide legitimacy for stakeholders regarding the company’s volunteer efforts in carrying out its responsibilities. The NH Approach is an integrated social responsibility measurement model that was developed based on the legitimacy theory and the stakeholder theory. An evaluation is conducted from two sides, from the stakeholder side as the recipient of social responsibility assistance, and the company management side as the social responsibility assistance provider.The study used a research and development approach, where the respondents numbered 98 individuals with a response rate level of 92% (90 respondents who returned the questionnaires). From the 90 questionnaires submitted, only 62 of them were considered complete and analyzed.The research results reveal that the practice of social responsibility that was done by the company has a grade of Unsatisfactory (C), because the social responsibility index has a score of 62.39. Several factors act as the triggers, including misunderstandings between parties in understanding social responsibility, underdeveloped social responsibility programs that have already been conducted, and limited social responsibility practice, so that the programs implemented cover various elements of social responsibility.

DISPARITIES CSR IMPLEMENTATION IN DEVELOPING COUNTRIES: CSR PRACTICES IN STATE-OWNED COMPANIES AT THE INDONESIAN STOCK EXCHANGE Nor Hadi; Khanifah Khanifah; Agus Triyani
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 1 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i1.8683

Corporations have yet to maximally realize their social responsibility in Indonesia. This study seeks to understand companies' reporting of their corporate social responsibility (CSR) programs, as well as investigate the optimal forms and strategies for CRS. Primary and secondary data were collected; the former through interviews with ten corporate actors (CEOs and CSR directors), and the latter through a reading of corporations' annual reports for 2019. Analysis shows that an economic rationale, oriented towards calculating the costs and benefits of programs, is one major reason for CSR falling short of its potential. Further exacerbating the issue, lax government regulations have given corporations significant space in interpreting the best practices. To ensure optimal CSR implementation, an integrated support system may be used, one capable of pressuring corporations through the threat of litigation. Such an integrated support system model would enable government development programs to be integrated with CSR, and to be realized synergistically and sustainably. This article is limited to the perspectives of external stakeholders (governmental, non-governmental, and community actors), and thus further research is necessary to uncover internal perspectives and achieve a more comprehensive understanding.

Co-Authors Adelina Citradewi Agus Triyani Agus Triyani Arum Mediyawati Bahrul Amiq Ernawati Budi Astuti Fatikha Rizqya Nur Husnurrosyidah, Husnurrosyidah Ifada Retno Ekaningrum Jadzil Baihaqi Jadzil Baihaqi Khanifah Khanifah M. Fatchurrohman Mudzakkir Ali Munaya Fauzah Nurochman Nurochman Nurochman Ode Tarwan Setyo Mahanani Siti Maisyaroh Bakti Pertiwi Umi Mahmudah

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