KITABAH: Jurnal Akuntansi dan Keuangan Syariah
KITABAH | VOL. 3 | NO. 2 | 2019

PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SYARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN

Krisno Septyan (Universitas Pembangunan Nasional Veteran Jakarta)

Article Info

Publish Date
20 Dec 2019

Abstract

This research is aims to add of disclosure item based on maqashid shariah ( hifzun Nasb Approach). This reseeach used qualitative method with cristism paradigm based on islam perspective and spiritualism paradigm. Result shows that Islamic bank  in Indonesia has more disclose about direct stakeholder than indirect stakeholder. Even that new stakeholder (family) has a little more on disclosure percentage than others stakeholders. Another finding is transfer welfare policy for another stakeholder which should for this new stakeholder

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Journal Info
KITABAH: Jurnal Akuntansi dan Keuangan Syariah
Website

Abbrev

JAKS

Publisher

Universitas Islam Negeri Sumatera Utara

Subject

Economics, Econometrics & Finance

Description

KITABAH: Journal of Accounting and Islamic Financing, a journal is a peer-reviewed journal on Research articles dealing with Accounting, Financing, and Islamic Financing., etc. are particularly welcome. This journal is published by the Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri ...