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All Journal JPM17: Jurnal Pengabdian Masyarakat JEB17 : Jurnal Ekonomi dan Bisnis Ekspektra: Jurnal Bisnis & Manajemen SINERGI: Jurnal Ilmiah Ilmu Manajemen Journal of Accounting Science IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Komunikasi Profesional J-Dinamika: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Kajian Ilmiah Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Benchmark Equity: Jurnal Akuntansi Wiga : Jurnal Penelitian Ilmu Ekonomi Akuntansi'45 EKONOMIKA45 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Management and Creative Business Riwayat: Educational Journal of History and Humanities Jurnal Pengabdian Masyarakat Seminar Nasional Teknologi dan Multidisiplin Ilmu Journal of Managerial Sciences and Studies International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership Semeru Jurnal Pengabdian Masyarakat
Enny Istanti
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Journal of Accounting Science

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Social Accounting in Social Justice Morality in Islamic Banks Andrianto, Andrianto; Istanti, Enny
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1995

Abstract

General Background: Social issues such as poverty, wealth distribution, and social justice remain critical concerns in many countries. Specific Background: In this context, Islamic banks, particularly the 22 institutions operating in Southeast Asia, have the potential to apply social justice principles in their interactions with local communities. Knowledge Gaps: While previous studies have examined the commercialisation of Islamic banking, research exploring how these institutions integrate social justice into their operations is limited. Objectives: This study aims to investigate the social accounting practices of Islamic banks, focusing on disclosures that reflect a commitment to social justice. Methods: Using a qualitative approach, this study analyses data from annual reports and official websites to evaluate how Islamic banks implement social justice in the communities they serve. Results: The findings show that these banks seek to align their disclosures with Islamic spiritual and moral teachings, demonstrating an underlying narrative that emphasises ethical accountability and religious conformity. Novelty: This study contributes to the limited literature bridging Islamic religious values and the pursuit of social goals in financial institutions. Implications: A focus on the misalignment between religious values and banking ethics opens up opportunities for reform among Islamic banks and encourages deeper engagement from stakeholders concerned with ethical financial practices.
Co-Authors Agripina, Ailsa Agus Mahmdi Akbar Fadhillah, Maulana Amaliyah Amiartuti Kusmaningtyas Andrianto Andrianto Andrianto Andrianto Anis Ratih Mariana Anis Yuli Astutik Anita Sanana Arimbi Dwimita Putri, Devina Asmawan, Darul Asmie Poniwatie, Asmie Aulya Yunitasari, Dwi Ayuningtyas, Fitri Bambang Karnain Bramastyo Kusumo Budiyanto, Satrio Cholifah Cholifah Claudia Tamara Herman Daeng G. S., Achmad Daengs GS , Achmad Dewi Alviana Dewi, Rina Diana Zuhro Diana Zuhroh Dody Suhermawan Dwi Nugroho, Alfian Ekantoro, Julyanto Elly Yuniar Nitawati Fauzan Firaus, Azka Firmansyah, Moch. Rachmandany GS , Achmad Daengs GS*, Achmad Daengs Handayan, Erna Hariyanie, Erni Haryono Haryono Hermawan Febrianto , Agung Hwihanus Indah Noviandari Indah Noviandari Indriana Kritiawati Iwan Abadi Junaidi, Muhamad Karnain, Bambang KN, RM Bramastyo Kristiawati, Indriana Kurnia Budiawan, Nadjib Kusumo Negoro, R.M. Bramastyo Kusumo Negoro, RM. Bramastyo Mahjudin Mahjudin Mahjudin Maulana Syahputra, Aditya Maulana Wibowo, Ariel Maulana, Nur Mayrine Aulia Faustin Mila Priwanti Ningrum Moch Rachmandany Firmansyah Moch. Rachmandany Firmansyah Moch. Rizaldy Rahmansyah Moh. Fatkhur Rohman Muhamad, Pagi MUHAMMAD ILHAM Muslichah Erma W Muslichah Erma Widiana Musriha Musriha Nada Kusnendar, Ahmad Nanis Susanti Nansa Anwar, Ulis Negoro, Bramastyo Kusumo Negoro, Bramstyo Kusumo Nova Retnowati Nur Baitti, Silvi Nuri Annisa Nuroini, Indi Nurul Iman Nurul Qomari Nurun Ala, Hindun Pandu Widodo, Hesti Prada, Arys Pranoto, Imam Aji Prasta, Vamilia Indah Pribadiyono Pribadiyono Purnama Putra , Nuzul Putri Ilhami, Ginaris R Dimas Adityo Rachmansyah, Moch. Rizaldy Rahayu Dinda Rahayu, Sintia Ramadhan, Alfajri Rina Dewi Riyadi Nugroho RM Bramastyo KN RM Bramastyo Kusumo Negoro RM. Bramastyo KN Rofi Ariansyah, Muhammad Ruchan Sanusi Sanusi, Ruchan Savira Aisyah Savitri Ashifa Diastuti Sindy Devi Indriani Siti Mujanah Soegeng Suprayitno, Halim Sugiharto Sugiharto Sugiharto Suherman, Achmad Daengs Gatot Sumiati Sumiati Sutini Sutini Sutini Sutini, Sutini SUTOPO Sutopo Sutopo Tri Ginanjar Laksana Wiyasa, I Gede Yanuardi Leksono, Fatur Zuhro, Diana