Maqashid Syariah berfungsi untuk melakukan dua hal penting, yaitu tahsil, yakni mengamankan manfaat (manfaah) dan ibqa, yaitu mencegah kerusakan atau cedera (madarrah) seperti yang diarahkan oleh Pemberi Hukum. Maslahah di sisi lain adalah perangkat hukum yang digunakan dalam teori hukum Islam untuk mempromosikan kepentingan publik dan mencegah kejahatan sosial atau korupsi (Dusuki dan Abdullah 2007). Penelitian ini mengeksplorasi bagaimana dua konsep, yaitu maqashid syariah dan prinsip-prinsip CSR dapat terintegrasi pada salah satu Bank Islam melalui keadilan kebajikan (al-mashlahah),Maqashid al-syariah merupakan tujuan tertinggi syariah yang diberlakukan oleh Pemberi Hukum, yaitu Allah swt yang digariskan untuk tujuan utama dari syariah sebagai: pelestarian agama, pelestarian kehidupan, pelestarian keluarga, pelestarian karakter dan pikiran manusia, dan pelestarian kekayaan (Khaliq 2006). Tujuan-tujuan ini dapat diadopsi dengan mudah ke dalam konsep CSR dan menjadi bagian integral dari perspektif Islam dari CSR yang harus diikuti
The objective of this research is to examine and know the factors that influence the level of social responsibility disclosure measured using Islamic Social Reporting (ISR) in sharia commercial banks operating in Indonesia during the period 2013-2016. The data source of this research comes from 44 financial statements from 11 sharia bank for four years. The independent variables in this research are profitability, bank size, institutional ownership, leverage and independent commissioner as temporary moderating variable for dependent variable is Islamic Social Reporting (ISR). The results of this study show that partially, profitability, bank size, ownership and leverage have influence on disclosure level of Islamic Social Reporting, whereas for moderation test only profitability, institutional ownership and leverage moderated by independent commissioner dalm doing disclosure Islamic Social Reporting. ABSTRAK Penelitian bertujuan untuk menguji dan mengetahui faktor-faktor yang mempengaruhi tingkat pengungkapan tanggung jawab sosial yang diukur menggunakan Islamic Social Reporting (ISR) pada bank umum syariah yang beroperasi di Indonesia selama kurun waktu 2013-2016. Sumber data penelitian ini berasal dari 44 laporan keuangan dari 11 bank umum syariah selama empat tahun. Variabel bebas dalam penelitian ini adalah profitabilitas, ukuran bank, kepemilikan institusional, leverage serta komisaris independen sebagai variabel moderating sementara untuk variabel terikat adalah Islamic Social Reporting (ISR). Hasil dari penelitian ini menunjukan bahwa secara parsial, profitabilitas, ukuran bank, kepemilikan isntitusional dan leverage yang memiliki pengaruh terhadap tingkat pengungkapan Islamic Social Reporting, sedangkan untuk uji moderasi hanya profitabilitas, kepemilikan institusional dan leverage yang dimoderasi oleh komisaris independen dalm melakukan pengungkapan Islamic Social Reporting.
The purpose of this study is to determine the calculation of the cost of production and selling price setting process at PT. Istiqamah Prima Sejahtera. Calculating the cost of production for the full costing method and setting the selling price using a cost plus pricing. This type of research is quantitative research. Based on the characteristics of the issues raised by the researchers, the study is classified as a quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and the data contains information on the production costs of companies during the month of September 2016. As for the secondary data obtained from books, journals, internet or other media which supported this research. From the analysis of the data, the results showed that the company's calculation of the cost of production is lower than the production cost price calculation using a full costing method. Cost of production is calculated using a method that is equal Rp85.472 company and according to the full costing method that is equal to Rp85.962. This is because in the calculation of factory overhead cost companies do not take into account some costs into the cost of production as the cost of maintenance and maintenance of production equipment, and the cost of depreciation on a shredded fish product. In addition, setting the selling price of the company only to estimate the selling price calculations per kg of shredded fish with a mark-up rate of 40%, amounting to Rp120,000 to set the selling price on the packaging of 100 grams, 250 grams and 500 grams. While using the cost plus pricing method with a mark up of 40% lower than the selling price according to the company in the amount of USD 12 683. (100 grams), Rp 30,488 (250 grams), and USD 60 798 (500 grams). So, setting the selling price should be done precisely because the price is too high will make the product less competitive, while the sale price is too low will lead to losses for the company.
This study aims to discover the role of Accounting Sharia courses in college against
This research is based on the antipasti community to the mosque management who usually do not understand financial management and are less transparent. This study aims to determine the application of accountability and transparency of mosque financial management based on the principles of trust and fathanah at Istiqomah Sugihwaras mosque. This research is a type of qualitative research. This study uses the Phenomenology approach where this research is carried out by explaining the existing phenomena by developing concepts and gathering facts through data as a means of supporting and seeing and relating to the reality that is in its implementation.The results of this study indicate that, Accountability and financial transparency of the Istiqomah Sugihwaras Mosque is in good condition, and is accountable to fellow administrators, mosque worshipers and to Allah. Judging from the Friday share report, Friday's Charity Box report, and monthly donors have been arranged as well as possible and announced every Friday. Istiqomah Mosque does not apply the principle of fathanah as seen from the ordinary court structure and dual positions in the mosque management so that the financial management of the mosque is not good. Transparency of the Istiqomah Mosque only relies on announcements every Friday before Friday prayers. So it is very necessary for training or guidance in financial management, especially non-profit financial institutions and is very much needed with the use of media such as notice boards as a means to communicate the results of the performance of takmir mosques.
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