Islamic Social Reporting (ISR) is a social reporting that involves not only a holistic expectation of the society regarding the role of the companies in the community but also a spiritual perspective. This study objective to obtain empirical evidence about the influences of corporate governance strength, media exposure, firm size, and profitability to the extent of Islamic Social Reporting and to find out the impact of ISR on firm value. To measure the extent of Islamic Social Reporting, the researchers used a checklist that had been developed based on the related rules and previous research. This study employed purposive sampling method from companies listed in Jakarta Islamic Index (JII) during 2012-2015. There are 67 companies which fulfill the criteria as the research samples. Meanwhile, the data analysis was conducted with Generalized Structured Component Analysis (GSCA). GSCA analysis is one of the Structural Equation Modellings (SEM) which is based on component (Component Based SEM). The results of this study show that corporate governance strength and profitability have positive significance on Islamic Social Reporting. However, firm size has negative significance while media exposure has no significant influence on Islamic Social Reporting. Furthermore, ISR is able to mediate the correlations of corporate governance strength, firm size, and profitability towards firm value.
This article is a continuation of the discourse on the concerns and dilemmas of the development of Islamic banking among the financing of profit sharing with the mark -up system (murabah). This study attempts to explain the reasons for saturation of sharia banks in financing the profitsharing. It aims to present the principles of risk-sharing financing management and also strive to offer its philosophical construction. Funding risk management principles in sharia banks should refer to the principle of tauhid. On the basis of these basic principles, general principles of risk management of musharaa are ibnādah, ibāah, freedom of contract, consensus, principles of engagement, principles of equilibrium and partnership, benefit, trust, justice, democracy and, fath ażżarīah. These principles are based on four conscious awareness risk, should not direct itself in loss (wa la tulkuu), awareness on the obligation to do good deeds (wah ahshinu) and transcendental awareness (wa-takuw) AbstrakArtikel ini merupakan kelanjutan dari diskursus tentang kekhawatiran dan dilematika perkembangan bank syariah diantara pembiayaan bagi hasil dengan sistem mark-up (murabah). Studi ini berupaya menjelaskan alasan kejenuhan bank syariah dalam pembiayaan bagi hasil. Artikel ini hadir untuk menjelaskan tentang azas-azas manajemen risiko pembiayaan bagi hasil dan juga berupaya untuk menawarkan konstruksi filosofisnya. Azas manajemen risiko pembiayaan dalam bank syariah harus mengacu pada prinsip ketauhidan. Berdasarkan prinsip dasar tersebut, maka azas-azas umum dalam manajemen risiko pembiayaan musyarākah adalah ibādah, ibāḥah, kebebasan berkontrak, konsensualisme, azas perikatan, azas keseimbangan dan kemitraan, kemaslahatan, amanah, keadilan, demokrasi dan, fath aż-żarīah, dengan empat kesadaran yaitu sadar risiko, tidak boleh menjuruskan dirinya dalam kerugian (wa la tulkuu), kesadaran kewajiban berbuat baik (wah ahshinu), kesadaran transedental (wa-takuw).
Relations between Muslims and non-Muslims will often experience disruption / friction if not addressed wisely, especially in terms of social politics, the order of social life. In Islam, Religion and Politics two things are difficult to separate. This often becomes a polemic to produce many interpretations and frictions in various regions and majority Muslim countries. Interpretation of the Qur'anic verses relating to religious and political relations also has a variety of colors and patterns which in the end can also produce identity theory in the practice of life. This paper aims to look at the opinion of Ibn Atsur in terms of the relationship / relationship between Islam and non-Islam, in what way and practice how Muslims and non-Muslims can work together and coexist and in terms of what and how they should be separated. Writing that uses this character qualitative method tries to look at the data based on Ibn Atsur's interpretation in his book "al-Tahr r wa al-Tanwir" and is combined with his political attitude described in his books and scientific books which tell him about him in facing the political situation in Tunisia. In interpreting the verses relating to interfaith relations, Ibn Atsur looks more broadly giving freedom to non-Muslims. For example in interpreting Qs. Al-Mumtahanah verse 8-9 he said the reason for the prohibition of doing good to non-Muslims was hostility and in conditions of war "Religion" not other than that. Reasons other than religion cannot be justified in not doing good to non-Muslims and may do good to non-Muslims in all forms of goodness that are related to muamalah and relations between people. Even in terms of this flexibility politics also caused Ibn Atsur to face mass slander by being considered a supporter of the invaders for supporting dual citizenship in Tunisia and not at all suspicious of the French-Catholic colonialism when he appointed him Shaykh al-Isla Christian development in Tunisa. In other cases, Ibn ‘Ashur also displays a different attitude with other interpreters. In an interpretation of QS. Al-Maidah: [54], he said that it was not permissible to appoint Christian and Jewish leaders because of their religious differences. He added that making Jews and Christians as leaders could cause someone to get out of Islam (apostasy). Even in his political stance, Ibn Atsur once said that non-Muslims should not be made members of Shura or Majilis (Parliament, a type of DPR-MPR) on the grounds that they would never think of the religious interests of Muslims. Thus Ibn Atsur has an ambiguous attitude and changes in interpretation and progressive attitude by some scientists call him seeing the situation and the condition of the people he faces (dialectic).
Cash Waqf is an endowment done by a person, group, institution or legal entity in the form of cash where the purpose is for the welfare of the community. This study aims to determine the priority of problems, solutions and stategies of investment management through the Analytical Network (ANP) approach. The results showed the priority of the problem was Nazhir's professionalism (0.407) risk analysis (0.247) supervision (0.205) and guarantee (0.140) with the rater agreement (W: 0.619). Priority solutions are Nazir’s professionalism (0.408) supervision (0.239) risk analysis (0.213) and guarantee solutions (0.138) with rater agreement (W: 0.555). While the strategy priority is cooperation with tungku tigo sajarangan (0,366) public education (0,324) and nazhir coaching (0,308) with rater agreement (W: 0,111).
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