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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Ahmad Zaki Mubarok
Universitas Muhammadiyah Tangerang
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) (Pada Perbankan Syariah di Indonesia Tahun 2011-2015) Ahmad Zaki Mubarok; Arry Eksandy
Jurnal Comparative: Ekonomi dan Bisnis Vol 2, No 1 (2020): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.128 KB) | DOI: 10.31000/combis.v2i1.3108

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap pengungkapan Islamic Social Reporting (ISR). Ukuran perusahaan diukur dengan Ln (Total Assets), profitabilitas diukur dengan rasio Return on Assets (ROA), leverage diukur dengan Debt to Assets Ratio (DAR), dan pengungkapan Islamic Social Reporting (ISR) diukur dengan indeks ISR. Populasi dalam penelitian ini adalah seluruh perbankan syariah yang berbentuk Bank Umum Syariah (BUS) di Indonesia selama periode 2011-2015. Total sampel yang diuji sebanyak 8 BUS yang dipilih dengan teknik purposive sampling. Penelitian ini menganalisis indeks ISR melalui laporan tahunan bank dengan menggunakan metode content analysis. Teknik analisis data menggunakan regresi data panel dengan bantuan program Eviews 9.0. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan dan profitabilitas berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR), sedangkan leverage tidak berpengaruh terhadap pengungkapan Islamic Social Reporting (ISR). Kata Kunci : Pengungkapan Islamic Social Reporting (ISR), Ukuran Perusahaan, Profitabilitas, dan Leverage
Peningkatan Literasi Antikorupsi Berbasis Ekonomi Islam bagi Komunitas SSQ Holistik Internasional melalui Webinar Pengabdian Masyarakat: Pengabdian Rita Zunarti; Rahmawati Akeda; Opik Taupik; Puti Khairani Rijadi; Ahalik Ahalik; Ahmad Zaki Mubarok; Kristanti Rahman; Junet Kaswoto; Kurnia Rusmiyati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5812

Abstract

Corruption constitutes a form of behavioral deviation that not only violates positive law and social norms but also fundamentally contradicts the core values of Islamic economics. Within the framework of Islamic economic thought, corruption is understood as a breach of amanah (trust), which results in the erosion of justice, the loss of material and spiritual blessing (barakah), and the disruption of public welfare. This condition underscores the necessity of sustained educational efforts to instill anti-corruption values from an early stage. This Community Service Program (PkM) was implemented in collaboration with SSQ Holistik Internasional as a partner institution, aiming to enhance anti-corruption literacy and awareness through an Islamic economics approach that emphasizes the internalization of Islamic values. The program was conducted in the form of a webinar, encompassing the delivery of conceptual materials, interactive discussions, and collective value reflection among participants. The results indicate an improvement in participants’ understanding of the concepts of amanah, justice, and economic responsibility within the Islamic perspective, as well as increased awareness that corruption entails not only legal consequences but also moral, social, and economic implications. Accordingly, this activity contributes to strengthening spiritually grounded anti-corruption literacy and Islamic economic ethics as a sustainable strategy for corruption prevention.
Peran Akuntansi Syariah dalam Pencegahan Fraud Pengelolaan Dana Haji Eko Sudarmanto; Dwi Saleha; Irwan Irawadi Barus; Ahmad Zaki Mubarok; Mutia Pamikatsih
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 2 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i2.19464

Abstract

The management of Hajj funds constitutes a public trust involving a substantial amount of pilgrims’ funds and a long-term management horizon. The complexity of fund management, exposure to moral hazard, and high public expectations make Hajj funds vulnerable to fraud if not supported by governance with strong integrity and an adequate accounting system. This study aims to examine the role of Islamic accounting in embedding the values of integrity and amanah (trustworthiness) as mechanisms for fraud prevention in the management of Hajj funds. The research employs a qualitative descriptive approach through a literature review of regulations governing Hajj fund management, particularly Law Number 34 of 2014, policies of the Hajj Financial Management Agency (BPKH), and Islamic accounting standards (Sharia Accounting Standards/PSAK Syariah). The findings indicate that Islamic accounting functions not only as a financial reporting system but also as an ethical instrument, an internal control mechanism, and a form of moral accountability grounded in Sharia values. The synergy between BPKH regulations and the implementation of PSAK Syariah plays a strategic role in narrowing opportunities for fraud and enhancing the trust of Hajj pilgrims as the rightful owners of the funds.
Co-Authors Ahalik Ahalik Dwi Saleha Eko Sudarmanto Irwan Irawadi Barus Junet Kaswoto Kristanti Rahman Kurnia Rusmiyati Mutia Pamikatsih Opik Taupik Puti Khairani Rijadi Rahmawati Akeda Rita Zunarti