Accounting Global Journal
Vol 3, No 2 (2019): Accounting Global Journal

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

Krisno Septyan (Universitas Pembangunan Nasional Veteran Jakarta)
Wisnu Julianto (Universitas Pembangunan Nasional Veteran Jakarta)

Article Info

Publish Date
31 Oct 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
Accounting Global Journal
Website

Abbrev

AccGlobal

Publisher

Universitas Muria Kudus

Subject

Economics, Econometrics & Finance

Description

Accounting Global Journal (AGJ) with E-ISSN 2623-1778 and P-ISSN 2622-7177 is a journal published by Accounting Department, the Economics and Business Faculty, Universitas Muria Kudus. The articles can be written in Bahasa Indonesia or english by researchers, academics, practitioners, and observers ...