Article Per Year (5 Year)
p-Index From 2020 - 2025
0.888
P-Index
This Author published in this journals
All Journal Jurnal ASET (Akuntansi Riset) Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Business, Management & Accounting Journal
Nugraha, Erik
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : The International Journal of Business Review (The Jobs Review)

 1 
DISCLOSURE OF ISLAMIC SOCIAL REPORTING A COMPARATIVE STUDY OF INDONESIA AND MALAYSIA Nugraha, Erik; Noviantini, Tri Anita; Setiawan, Audita
The International Journal of Business Review (The Jobs Review) Vol 2, No 1 (2019): The International Journal of Business Review. June 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i1.20335

Abstract

This study aims to describe and determine the differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia. Islamic Social Reporting (ISR) is an extension of the reporting standards of social performance as a reflection of the company's role in a spiritual perspective. The method used in the research is descriptive comparative method using cross-sectional data types. The population in this study is Islamic Banks in Indonesia, which are as many as 13 banks and in Malaysia which are as many as 15 banks, the sampling technique used in this study uses census sampling techniques. The data analysis technique used is the Independent t-test. Based on the results of the study there are not differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia, but the level of disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Malaysia is better than Islamic Banks in Indonesia. 
Co-Authors Ahmad Badawi, Ahmad Ahmad Syifaudin Ali, Anees Janee Anastasia Susty Ambarriani Fajri, Rizky Lucky Nugroho Mahroji Mayndarto, Eko Cahyo Noviantini, Tri Anita Nutriani, Tanti Panjalusman, Paskalis A Rosad, Dede Abdul Setiawan, Audita Yananto Mihadi Putra