SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
SIJDEB, Vol. 5, No. 2, June 2021

Maqashid Syari'ah in Practical Sustainability Report: A Case Study of BUMN in South Sumatra

Muhammad Farhan (Universitas Sriwijaya)
Media Kusumawardani (Universitas Sriwijaya)
Abdul Bashir (Universitas Sriwijaya)
Achmad Soediro (Universitas Sriwijaya)



Article Info

Publish Date
24 Aug 2021

Abstract

The purpose of this study was to determine the effect of economic, environmental and social aspects on the form of disclosure of maqashid syari’ah in the sustainability report company’s. The data used is individual data with a sample of 352 people who work for state-owned companies operating in the South Sumatra region. This study uses quantitative methods by applying multiple linear regression models. The findings in this study indicate that jointly the indicators adopted from the Global Reporting Initiative (GRI) grouped on economic, environmental, and social aspects have a significant and positive effect on the disclosure of Maqashid Syari'ah in the sustainability reports. The implication of this research implicitly reveals that GRI indicators covering economic, environmental, and social aspects in companies have a big role in realizing goodness while avoiding bad, or benefit (maslahat) and rejecting madharat

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Journal Info

Abbrev

SIJDEB

Publisher

Subject

Economics, Econometrics & Finance

Description

The SIJDEB invites manuscripts in the various topics include, but not limited to functional areas of Financial Management, Marketing Management, Human Resource Management, Entrepreneurship, Strategic Management, Public Economics, Monetary Economics, Industrial Economics, Human Resource Economics, ...