Article Per Year (5 Year)
p-Index From 2021 - 2026
6.851
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi El Dinar JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ASET (Akuntansi Riset) International Journal of Social Science and Business Iqtishoduna: Jurnal Ekonomi Islam Jurnal Penelitian IPTEKS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Proceeding of National Conference on Accounting & Finance Jurnal Pengabdian Masyarakat IPTEKS BUDGETING : Journal of Business, Management and Accounting Journal of Contemporary Information Technology, Management, and Accounting Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) juremi: jurnal riset ekonomi JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata Jurnal IPTEK Bagi Masyarakat Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Populer: Jurnal Penelitian Mahasiswa Jurnal Mahasiswa Entrepreneur National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Pubmedia Social Sciences and Humanities FINANCE : International Journal Of Management Finance West Science Islamic Studies Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Ulil Albab Jurnal Pengabdian Masyarakat Manage Proceeding of International Conference on Social Science and Humanity
Norita Citra Yuliarti, Norita Citra
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

Published : 63 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : El Dinar

 1 
ENHANCING ISLAMIC SOCIAL REPORTING: THE INTERPLAY OF PROFITABILITY AND SHARIA SUPERVISORY BOARD EFFECTIVENESS Afroh, Ibna Kamilia Fiel; Hafidzi, Achmad Hasan; Yuliarti, Norita Citra; Rachmawati, Lia; Widyani, Inneke Putri; Wijayantini, Bayu
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 1 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v1i1.29381

Abstract

This study aims to explore the interrelationship between profitability and the effectiveness of Sharia Supervisory Board (SSB) size in enhancing Islamic Social Reporting (ISR). The research focuses on companies listed on the Sharia Stock Index. Employing Path Analysis and the Robust Sobel Test for data analysis, the study reveals that the size of the Sharia Supervisory Board significantly impacts both ISR and profitability. Additionally, profitability plays a crucial role in influencing ISR, with the size of the SSB indirectly affecting ISR through its mediation of profitability. The findings offer valuable insights for managers of Sharia-compliant firms, highlighting key variables that influence corporate social responsibility (CSR) initiatives within these organizations. Consequently, Sharia companies can better determine the critical components for reporting. The study points out the importance for company management to devise strategies that not only focus on enhancing profitability but also ensure that such profitability is leveraged to support CSR activities. This approach fosters a synergistic relationship between financial performance and social responsibility, promoting sustainable business practices aligned with Sharia principles.
Co-Authors Ach. Syahfrudin Syahfrudin Achmad Hasan Hafidzi Ade puspito Afroh, Ibna Kamelia Fiel Afroh, Ibna Kamilia Fiel Alivy Dinda Deviana Alwan Sri Kustono Amalia Virgi Effendy Anggik Agus Setiawan Ari Nuvitasari Ari Sita Nastiti Ari Sita Nastiti Ari Sita Nastiti, Ari Sita Nastiti Ari Sita Nastiti Aspirandi, Rendy Mirwan Aulin, Gardina Awatiful Azza Bahtiar Adi Darmawan Bayu Wijayantini, Bayu Budiono Budiono Budiono, Budiono Cintia Wulandari Danu Indra Wardana Davit Rahman Devi Wulandari Devi Wulandari Dewi, Sofia Rhosma Diana Fatma Hidayah Eko Setiawan Faizaturruhaniah Faizaturruhaniah Fajar Dwi Safitri Fiel Afroh, Ibna Kamilia Fitri Wulandari Fitriya, Elok Fizaini, Muhammad Gardina Aulin Nuha Halim, Moh Hidayanti, Rasta Seviafani hidayatullah, Hidayatullah hidayatullah Imam Mas'ud Intania Pramaiswari Puteri Irma Fatimah Khairunnisa, Firstia Nurlaili Ledi, Ledi Klarismawati Lestari, Devita Eka Lia Rachmawati M. Dimas Alfansyah K Maharani, Astrid Martiana, Nina Maya Ilma Navi’ah Melda Kusuma Wardani Moh. Firman Ardiansyah Moh. Halim Muhammad Anwarul Putra Muhammad Mufarrihul Fuad MZ, Era Inziaj Nastiti , Ari Sita Nina Martiana Nur Chatib, Novi Dian Puspitasari, Dania Puteri, Intania Pramaiswari Putri, Nailah Cahaya Putu Martini, Ni Nyoman Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Riyanto Setiawan Suharsono Safitri, Jasmine Istiva Santoso, Moch Saputri, Agustina Eka Setiawan, Andika Putra Sofi, Aulia Firdatus Sofia Rhosma Dewi Sulistyowati Sulistyowati Susbiyani, Arik Syahfrudin, Ach. Syahfrudin ThIbna Kamelia Fiel Afroh Tiara Aulia Tira Safira Trisna Bela Sirmadani Wahyu Eko Setianingsih Wardani, Melda Kusuma Wibowo, Yohanes Gunawan Widyani, Inneke Putri Yesinia, Nur Ida Yuli Nartati Yulinartati Yulinartati Yulinartati Zahirah, Zihan Zihan Zahirah