International Journal of Economics, Business and Innovation Research
Vol. 3 No. 05 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)

A Sustainability Accounting Disclosure With Maqashid Sharia Perspective

Ulfi Kartika Oktaviana (UIN Maulana Malik Ibrahim Malang)
Achmad Sani (Department of Economic, UIN Maulana Malik Ibrahim Malang.)
Nanik Wahyuni (Department of Economic, UIN Maulana Malik Ibrahim Malang.)



Article Info

Publish Date
26 Aug 2024

Abstract

The goal of this study is to quantify the level of sustainability accounting disclosures from the standpoint of maqasid al-Shari'ah. In order to record Islamic banks' sustainability accounting performance, an index structure is created. This index evaluates the performance of Islamic banks by building on a number of earlier empirical investigations. Our examination of the sustainability accounting disclosures from a maqasid sharia perspective revealed that each bank in the sample disclosed how well it adheres to the fundamental principles and ideals of Islamic banking. The third consequence self is the one with the lowest number. The Islamic Bank Maldives has received the greatest ratings for the fourth, fifth, and sixth consequences; the overall top score goes to the second consequence, which is related to rights and stakeholders.

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Journal Info

Abbrev

IJEBIR

Publisher

Subject

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

Description

International Journal of Economics, Business and Innovation Research (IJEBIR) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality ...