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All Journal JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia JIA (Jurnal Ilmiah Akuntansi) Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam
Nor Hadi
Institut Agama Islam Negeri (IAIN) Kudus
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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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

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.
Measuring Corporate Social Responsibility Performance for Employees with an NH Approach Method Nor Hadi
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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

Abstract

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.
Firm Characteristic, Islamic Corporate Social Responsibility, and Implementation of Environmental Management Accounting (EMA) Ni’mah Nur Afifah; Nor Hadi; Adelina Citradewi
Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Vol 16, No 2 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i2.23063

Abstract

This article aims to empirically examine the effect of industry sensitivity, public ownership, and Corporate Social Responsibility (CSR) on the implementation of Environmental Management Accounting (EMA). The three independent variables test the contingency theory in the form of a contingent or contextual variable relationship in encouraging the implementation of the EMA. This study uses secondary data to collect data using the documentation method in the annual report and sustainability report in 2021. The sample was determined using purposive sampling, consisting of 46 manufacturing firms in the basic and chemical industries, mining, and consumer goods industries registered at the Indonesia Stock Exchange (IDX). Data processing employs Ordinary Least Squares (OLS). The results showed that two of the three hypotheses were rejected, namely, industry sensitivity (H1 ) and public ownership (H2 ), indicating no effect on EMA, while Islamic Corporate Social Responsibility (ICSR) (H3 ) indicated an influence on EMA. The test results imply that contingencies considerations in the form of high-cost ICSR alignments and not necessarily recommendations in conventional accounting recognition encourage the implementation of EMA. It is necessary to determine the suitability of the contingency variables in encouraging the implementation of the EMA.
Social Accounting: Assessing Corporate Commitment to Combatting Stunting in Indonesia through CSR Initiatives Ifada Retno Ekaningrum; Agus Triyani; Nor Hadi; Siti Maisyaroh Bakti Pertiwi; M. Fatchurrohman; Setyo Mahanani
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.84270

Abstract

This study evaluates the Corporate Social Responsibility (CSR) initiatives of companies in Indonesia's mining, basic materials, and cement industries, focusing on reducing stunting rates. Despite strong legislative and corporate mandates to address health issues, including stunting, a high prevalence continues, indicating that CSR efforts are neither sufficiently aligned nor effective. Using a qualitative descriptive approach and content analysis, this research analyzes 2023 annual and sustainability reports from 40 companies, uncovering a growing awareness and involvement in health sector CSR. However, efforts specifically targeting stunting are limited. The study identifies various CSR strategies and typologies, reflecting different levels of commitment and awareness aimed at improving initiative effectiveness. Despite these efforts, the study could not conclusively evaluate the impact of CSR on reducing stunting rates nor pinpoint factors behind its limitations. Further research is recommended to assess CSR effectiveness in stunting reduction and understand the obstacles to its success.
Co-Authors Adelina Citradewi Agus Triyani Arum Mediyawati Fatikha Rizqya Nur Ifada Retno Ekaningrum Jadzil Baihaqi M. Fatchurrohman Ni’mah Nur Afifah Ode Tarwan Setyo Mahanani Siti Maisyaroh Bakti Pertiwi Umi Mahmudah