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All Journal Jurnal SOLMA Profita : Komunikasi Ilmiah dan Perpajakan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Mamangan Social Science Journal Indonesia Auditing Research Journal Journal of Business, Social and Technology Multifinance Baileo: Jurnal Sosial Humaniora Jurnal Pena-Mas Akuntansi Proceeding International Annual Conference Economics, Management, Business, and Accounting
Taufik Akbar
Universitas Mercu Buana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Maqashid sharia and corporate sustainability under financial vulnerability Linda Ayu Wulandari; Hendro Paulus; Shinta Melzatia; Lin Oktris; Taufik Akbar
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.640

Abstract

This study examines the effect of CSR, Islamic CSR, and environmental quality on corporate performance, measured by profitability and growth, with financial vulnerability as a moderating variable. This research will conduct with Moderated Regression Analysis of panel data from 108 observations basic material entities achieving PROPER on 2021-2024 by Ministry of Environment and Forestry of Indonesia Republic, which Islamic CSR is measured using a GRI-Maqasid Index, CSR using the GRI Standards 2021, and financial vulnerability with DER, use EViews 13. The results show that CSR and Islamic CSR positively affect profitability but do not significantly firm growth. In contrast, environmental quality negatively affects short-term profitability yet supports growth. Financial vulnerability moderates these relationships by weakening the profitability effects of CSR and ICSR, while also reducing the positive influence of environmental quality on corporate growth. The findings highlight aligning ethical, social, and environmental strategies grounded in Maqasid Sharia with financial conditions to sustain long term corporate performance. This study compares Islamic CSR and CSR in a single framework, using profitability and growth as well as financial vulnerability, revealing the role of ethical orientation and financial constraints on long term corporate performance.
EXPLORING STAKEHOLDER VOICES: ISAK 35 IMPLEMENTATION ON FINANCIAL STATEMENTS IN ISLAMIC BOARDING SCHOOLS OF LEBAK REGENCY Taufik Akbar; Lawe Anasta; Gugun Nugraha
Multifinance Vol. 3 No. 2 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i2.491

Abstract

This study aims to explore the implementation of Interpretation of Financial Accounting Standards (ISAK) 35 in Islamic boarding schools (pesantren), focusing on Pondok Pesantren Daarus Sunnah Rangkasbitung, Lebak Regency, Banten Province. Although ISAK 35 is designed to enhance transparency and accountability in non-profit financial reporting, its implementation in pesantren still faces various obstacles. This study employs a qualitative approach using case study methods through in-depth interviews with six key stakeholders: pesantren administrators, supervisors, principals, finance staff, members of the Indonesian Ulema Council (MUI), and Muslim scholars. The findings reveal three main factors hindering ISAK 35 implementation: (1) inadequate accounting competence, (2) low understanding of financial reporting preparation, and (3) insufficient socialization and information. Stakeholders recognize the importance of accountability but emphasize alignment with pesantren values. Practical solutions proposed include: continuous training and mentoring, structured SOP development, accounting technology utilization, and effective socialization and advocacy. This study contributes to developing an adaptive and responsive ISAK 35 implementation model that respects the unique ecosystem of pesantren.
Co-Authors Eneng Fitri Zakiyah Gugun Nugraha Hendro Paulus Iis Solihat Lawe Anasta Lin Oktris Linda Ayu Wulandari Mohamad Torik Langlang Buana Mukhtar Mukhtar Nani Wahyuni Rakhmini Juwita Septiani Septiani Shelly Lusiana Shinta Melzatia Swarmilah Hariani Umi Sa'idah Yeni Widiastuti Yulia Yustikasari