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All Journal Economica: Jurnal Ekonomi Islam AEGIS : Journal of International Relations Jisiera: The Journal of Islamic Studies and International Relations
Makatita, Gamal Abdul Nasir
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Arts Humanities Economics, Econometrics & Finance Social Sciences Other

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Shariah Enterprise Theory in CSR Disclosure: A Path to Sustainable Reporting Makatita, Gamal Abdul Nasir; Makatita, Armin Rusli; Lamba, Jessika Gafur
Economica: Jurnal Ekonomi Islam Vol. 15 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.2.22596

Abstract

This research examines the application of Sharia Enterprise Theory (SET) in Corporate Social Responsibility (CSR) disclosure to enhance sustainability reporting. Using a qualitative approach, this study analyzes secondary data, including relevant journal articles. Sharia Enterprise Theory posits that corporate social responsibility extends beyond specific individuals to include accountability to Allah SWT as the ultimate owner. The theory emphasizes that responsibility should address the interests of broader stakeholders, including God, humanity, and nature, with Allah as the highest stakeholder. The concept of sustainability reporting emerged to foster ethical accountability by incorporating environmental, social, and governance aspects alongside economic considerations. Continuous CSR disclosure in sustainability reports requires adherence to standardized guidelines to ensure comprehensive reporting on CSR activities.
Digital Activism and International Relations: The Intersection of the Israel-Palestine Conflict and the McDonald’s and Starbucks Boycott in Europe Hussin, Mutia Hariati; Makatita, Gamal Abdul Nasir
AEGIS : Journal of International Relations Vol 8, No 2 (2024)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/aegis.v8i2.5582

Abstract

Digital Activism has emerged as a powerful tool in today's global landscape, empowering individuals and groups to express their opinions swiftly and effectively. Digital activism has assumed a prominent role in international relations, particularly in addressing contentious international conflicts. This article delves into the nexus between digital activism and international relations, specifically focusing on the enduring Israel-Palestine conflict. This study examines how digital activism shapes the dynamics of the Israel-Palestine conflict and elucidates the emergence of the boycott movement targeting global brands like McDonald's and Starbucks as a notable expression of this activism. The research uses qualitative methods to analyze data gathered from diverse news sources, including Euronews, BBC, CNBC, inews.uk, the Washington Post, The Guardian, and the BDS Movement. The analysis employs narrative and sentiment analysis techniques facilitated by Qualitative Data Analysis (Q-DAS), specifically NVivo 12 Plus. Findings reveal: First, most news content is dominated by sharing Information and raising the voice. Second, almost all news circulating is connected through the narrative of protesters and Palestinians. Third, the narration is dominated by human rights themes and rejection of the support of fast-food companies. Therefore, this research is expected to contribute to a deeper understanding of the intersection between digital activism and international relations, shedding light on its implications for contemporary global dynamics.Keywords: Digital Activism, Europe, Israel-Palestine Conflict, Boycott, MNC
Shariah Enterprise Theory in CSR Disclosure: A Path to Sustainable Reporting Makatita, Gamal Abdul Nasir; Makatita, Armin Rusli; Lamba, Jessika Gafur
Economica: Jurnal Ekonomi Islam Vol. 15 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.2.22596

Abstract

This research examines the application of Sharia Enterprise Theory (SET) in Corporate Social Responsibility (CSR) disclosure to enhance sustainability reporting. Using a qualitative approach, this study analyzes secondary data, including relevant journal articles. Sharia Enterprise Theory posits that corporate social responsibility extends beyond specific individuals to include accountability to Allah SWT as the ultimate owner. The theory emphasizes that responsibility should address the interests of broader stakeholders, including God, humanity, and nature, with Allah as the highest stakeholder. The concept of sustainability reporting emerged to foster ethical accountability by incorporating environmental, social, and governance aspects alongside economic considerations. Continuous CSR disclosure in sustainability reports requires adherence to standardized guidelines to ensure comprehensive reporting on CSR activities.
Policy Model Based on Islamic Approach To Create Equality For Human Makatita, Armin Rusli; Makatita, Gamal Abdul Nasir; Lamba, Jessica Gafur
Jisiera: The Journal of Islamic Studies and International Relations Vol. 7 No. 1 (2024): Jisiera Volume 7, April, 2024
Publisher : The Indonesian Islamic Studies and International Relations Association (Insiera)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11047807

Abstract

Humanitarian crises are a phenomenon that continues to emerge from time to time. Even though the world has entered the modern era, humanitarian crises still hit humanity. A humanitarian crisis is a condition in which the fundamental rights of a human being are not fulfilled. Humanitarian crises significantly affect entire communities or groups of people in an area. Several factors cause humanitarian crises: political unrest, war, environmental causes, health service emergencies, population displacement, hunger and malnutrition, and lack of essential services. This research aims to comprehensively examine appropriate policy models in dealing with humanitarian crises based on Islamic understanding while re-emphasizing the role of religion in resolving the current humanitarian crisis. The type of research in this research is a qualitative literature review, the data source is from various literature. Result shows that humanitarian crises can be overcome by taking multiple approaches, such as creating good governance, prioritizing all aspects of goodness in doing things, and strengthening the philanthropy system, especially Islamic philanthropy, to meet the short-term needs of victims of humanitarian crises.
Media and War: Social Media Used by Russia and Ukraine as a Propaganda Tool During the Invasion Makatita, Gamal Abdul Nasir; Hussin, Mutia Hariati
Jisiera: The Journal of Islamic Studies and International Relations Vol. 7 No. 2 (2024): Jisiera Volume 7, Oktober, 2024
Publisher : The Indonesian Islamic Studies and International Relations Association (Insiera)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13955244

Abstract

This paper examines how media was used as a propaganda tool during Russia's invasion of Ukraine, analyzing the strategies employed by both Russia and Ukraine to disseminate propaganda, shape public opinion, and influence international perceptions. Understanding the intricate relationships between media, misinformation, digital literacy, and sociocultural factors is crucial in international conflict. This study investigates these connections and their significant impact on contemporary conflicts. It explores how historical events, cultural norms, and societal values shape public perception and responses to information distributed through various media channels. Emphasis is placed on the growing challenge of disinformation, where malicious actors manipulate information ecosystems to manipulate narratives and provoke conflict. Utilizing a qualitative approach, this study illustrates how Russia and Ukraine use media for propaganda, highlighting new risks and underscoring the evolving importance of digital literacy as a critical defense mechanism.
Co-Authors Lamba, Jessica Gafur Lamba, Jessika Gafur Makatita, Armin Rusli Mutia Hariati Hussin, Mutia Hariati