Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol 5, No 3 (2022)

Keadilan Sosial dalam Bingkai Maqashid Syariah di Bank Syariah

Prayogo Harto (Unknown)
Annisa Fadhillah (Sekolah Tinggi Ekonomi Islam SEBI)
Ahmad Baehaqi (Unknown)



Article Info

Publish Date
31 Mar 2022

Abstract

This study aims to find evidence that Islamic banks have disclosed aspects of social justice in accordance with maqashid syariah. A long period of time, 18 years, is used to obtain adequate results. This research uses a case study approach and content analysis. The results of the study show that aspects of social justice related to sharia compliance have the highest level of disclosure. In addition, this study also found that the disclosure of aspects of social justice in Islamic banks was in line with the maqashid syariah of Al-Syatibi.AbstrakPenelitian ini bertujuan menemukan bukti bank syariah telah melakukan pengungkapan aspek keadilan sosial yang sesuai dengan maqashid syariah. Rentang waktu yang panjang, 18 tahun, digunakan untuk mendapat hasil yang memadai. Pendekatan metode studi kasus dengan analisis konten digunakan untuk menilai aspek keadilan sosial. Hasil penelitian menunjukkan aspek keadilan sosial terkait kepatuhan syariah memiliki tingkat pengungkapan tertinggi. Selain itu, penelitian ini juga menemukan pengungkapan aspek keadilan sosial di bank syariah telah sejalan dengan maqashid syariah dari Al-Syatibi.

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Journal Info

Abbrev

jraam1

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and ...