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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Return : Study of Management, Economic and Bussines
Wahyu Oktavendi, Tri
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Economics, Econometrics & Finance

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Analysis of Social Return on Investment (SROI) in Corporate Social Responsibility (CSR) of BPKH x BMM through the present value approach to the Free Cataract Surgery Program for 100 West Java residents in 2023 Eka Putri, Karmila; Wahyu Oktavendi, Tri
Return : Study of Management, Economic and Bussines Vol. 3 No. 12 (2024): Return: Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i12.310

Abstract

The high rate of blindness due to cataracts in Indonesia, especially in West Java, has prompted the Hajj Financial Management Agency (BPKH) in collaboration with Baitulmaal Muamalat (BMM) to carry out a free cataract surgery program for 100 West Java residents in 2023. This study aims to analyze the effectiveness of the program through the Social Return on Investment (SROI) approach that considers social, economic, and environmental impacts. The qualitative approach was used to analyze the social impact of the Free Cataract Surgery program in more detail, while the descriptive quantitative approach was used to measure social return on investment (SROI) and analyze the results of social impact calculations. The results of the analysis show a SROI ratio of 2.08, which means that every Rp1.00 invested generates social benefits worth Rp2.08. This program not only has a positive impact in the form of improving community health and productivity, but also economic benefits for stakeholders such as clinics, MSMEs, and medical personnel. The results of the study provide an overview of the evaluation that can be used to improve the sustainability of similar programs in the future.
Islamic Social Reporting and Financial Performance: A Bibliometric Analysis Saaul Mufidah, Ikhdazahrotunni; Ulum, Ihyaul; Wahyu Oktavendi, Tri; Dwi Mawardi, Fahmi; Afrizal, Faris
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 4 (2023): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i4.2030

Abstract

Examining the topic of Islamic Social Reporting and Financial Performance from previous research can provide opportunities for further research that is more diverse and innovative. So, to support this research, then mapping is done by analyzing previous research with identifying and analyzing similar research that is relevant in the field of sharia accounting, which discusses the topic of Islamic Social Reporting and Financial Performance. The aim of this research is to map research that is related to the field of sharia accounting. for publication in indexed journals. Scopus, Sinta 1, Sinta 2, Sinta 3, Sinta 4, Sinta 5, Sinta 6, Garuda, and DOAJ. This research uses a type of desk research, using bibliometric analysis methods. It was found that research on Islamic social reporting and financial performance had appeared since 2012. There are 35 articles that discuss topics related to Islamic Social Reporting and Financial Performance, these 35 articles are then explained in this study. 2019 was the peak of the number of published articles related to the topic of Islamic social reporting and financial performance with the highest number of 8 articles. Based on the results of the mapping and analysis of this research, it is concluded that Islamic social reporting and financial performance research has begun to be widely studied from year to year and can be developed into topics related to sharia banking, Islamic banking, profit sharing ratios, Islamic corporate governance, and sharia compliance.
Co-Authors Eka Putri, Karmila Fahmi Dwi Mawardi Faris Afrizal Ihyaul Ulum Saaul Mufidah, Ikhdazahrotunni