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

Authors

  • Krisno Septyan Universitas Pembangunan Nasional Veteran Jakarta

Keywords:

disclosure, maqashid shariah, indirect stakeholder

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

References

AAOIFI. (2010). Accounting, Auditing and Governance Standar o Islamic Financial Instituions. Accounting and Auditing Organization for Islamic Institution. Manama, Bahrain

Asutay, M., Harningtyas, A. F. (2015). Developing Maqasid Al Shariah Index To Evaluate Social Performance Of Islamic Banks: a Conceptual And Empirical Attempt. International Journal Of Islamic Economics And Finance Studies. Vol. 1 No.1

Docekalova. M. (2013). Construction of Corporate Social Performance Indicators for Czech Manufacturing Industry. Acta Universitatis Agruculturae et Silviculturae Mendeliane Brunensis. 2013. Pp 309-315

Hanniffa, R. Hudaib, M. (2007). Exploring the Ethical Identity of Islamic Banks via Communication in Annual Report. Journal of Business Ethic. 76 pp 97-116

Hameed, A. Wirman, A., Alrazi, B., Nazli, M,. (2003). Alternative Disclosure & Performance Measures for Islamic Banks. Paper Presented in the International Conference on Information System and Islam at the IIUM. Kuala Lumpur. Hal. 1-34

Haniffa, R. (2002). Social Reporting Disclosure: An Islamic Perspective. Indonesian Management and Accounting Research. Vol .1 No.2 128-146

Harahap, S.S., (2002). The Disclosure of Islamic Value - annual Report The Analysis of Bank Muamalat Indonesia's Annual Report. Journal of Islamic Economics. Iqtisad.

Kripenddorf. K. (2003). Content Analysis: An Introduction to its methodology 2nd Edition. SAGE Publication. California

Meenaskshi, S. P., Subrahmanyam. V. C. V., Racichandran, K. (2013). The Importance of Work Life Balance. IOSR Journal of Business and Management Vol 14 No. 4. Pp31-35. Iosrjournals.org

Meier, H. H., Kamath, R. R. He, Y. (2010) .Course on Forensic and Fraud Examination in the Accounting Curriculum. Journal of Leadership, Accountability and Ethic Vol. 8 (1).

Mulawarman, A. D.. 2006b. Pensucian Pendidikan Akuntansi. Prosiding Konferensi Merefleksi Domain Pendidikan Ekonomi dan Bisnis. Fakultas Ekonomi Universitas Kristen Satya Wacana. Salatiga

Septyan, K. (2016). Reformulasi Indeks Pengungkapan Entitas Syariah dan Keunikan Bergaam Kebijakan Nilai Syariah di Beberapa Negara. Jurnal Equity. Vol. 19 No. Hal. 83-98

Septyan, K. Julianto, W. (2018). Model Pembelajaran Syariah di Jurusan Akuntansi. Jurnal Pendidikan Ekonomi dan Bisnis Vol 6. No. 2

Triyuwono, I. (2012). Perspektif, Metodologi dan Teori Akuntansi Syariah, Edisi Dua. Jakarta. Rajawali Pers

Downloads

Published

2019-12-20

Issue

KITABAH | VOL. 3 | NO. 2 | 2019

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

KITABAH: Jurnal Akuntansi dan Keuangan Syariah have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.

In developing strategy and setting priorities, KITABAH: Jurnal Akuntansi dan Keuangan Syariah recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.

KITABAH: Jurnal Akuntansi dan Keuangan Syariah is licensed under a Creative Commons Attribution 3.0 International License

You are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.