Etika Pertanggungjawaban Lingkungan Dalam Bingkai Al-Qur’An

Saadah, Naili; Farida, Dessy Noor

doi:10.21043/equilibrium.v7i2.4548

Cited by 2 publications

(2 citation statements)

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“…it has been proven that until now there are still many countries that have not reported their responsibility towards the surrounding environment, and still think that CSR is not mandatory or voluntary. While in Indonesia itself there are still many companies that view CSR as the program of choice, the impact of accountability activities carried out by companies seems to be only a formality, as evidenced by the relatively limited disclosure of CSR programs (Anindita & Hamidah, 2020;Farida, 2016) strengthened by (Saadah & Farida, 2019) which states that there are still many companies that do not pay attention to nature and the environment in their operations. In fact, if referring to the regulations that have been passed by the government, namely the government regulation of the Republic of Indonesia number 47 of 2012 concerning the social and environmental responsibility of limited liability companies, it is clear that social responsibility is an obligation but because there is no regulation that regulates in detail the disclosure items that must be carried out by the entity, it is natural that social and environmental responsibility activities are considered symbolic because there are still many hasn't made a real impact.…”

Section: Introductionmentioning

confidence: 99%

The Embodiment of Corporate Social Accountability in Sharia Enterprise Theory

Saadah

Zakiy²,

Agriyanto³

2023

JISEL

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The issue of disclosure of social responsibility by entities is a theme that has always been debated. This is none other than because the implementation of social responsibility disclosures carried out by companies to date still shows a real impact. It is only natural that stakeholders still question its reality. Answering the doubts of these stakeholders, the company's social responsibility began to become a concern. As proof of the accountability activities that have been carried out, this research is here to explore corporate social responsibility accountability based on the Shariah Interprise Theory (SET) index. Using the research objects of Islamic commercial banks in Indonesia, this research examines the annual reports published by 8 Sharia commercial banks in Indonesia as a source of data. With descriptive qualitative methods through conten analysis as an analysis knife to answer the formulation of the problem, namely how the level of disclosure of social responsibility that has been carried out using the shariah enterprise theory index. The results of the study proved that 8 BUS in vertical accountability to Allah showed that it was in accordance with the components and criteria that had been set in the Shariah Enterprise Theory (SET) index, while accountability to customers, accountability to employees and accountability to nature as a whole in reporting did not fully meet the components Shariah Interprise Theory (SET). Especially in accountability to nature, it is still far from the component of Shariah Interprise Theory (SET).

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Section: Introductionmentioning

confidence: 99%

The Embodiment of Corporate Social Accountability in Sharia Enterprise Theory

Saadah

Zakiy²,

Agriyanto³

2023

JISEL

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“…Of course, the company's operational activities will have an impact on the environment, both in the form of positive and negative impacts. One of the negative impacts of company operations is ecological damage which is caused by increased industrial activity (Saadah & Farida, 2019) Mining companies are one of the corporate sectors that utilize natural resources in their main operational activities. Mining companies have a very high responsibility because in their operational activities many of them take natural resources and some of them are non-renewable natural resources.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Financial Performance, Company Size and Good Corporate Governance on Sustainability Report

Saadah

Agriyanto²,

Warno³

et al. 2020

AAR

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<p><em>Companies often take advantage of existing natural resources as suppliers of the main raw materials that are processed by the company to produce products that will be sold to consumers. The environment where natural resources are located can be interpreted as the area or community around where the company operates. Of course, the company's operational activities will have an impact on the environment, both in the form of positive and negative impacts. This research uses quantitative research methods with descriptive statistical analysis techniques. While the research hypothesis testing was carried out using regression analysis. And the regression analysis used in this research is logistic regression. By using mining companies listed on the Jakarta stock exchange during the 2015-2018 period, 44 sample companies were obtained. Logistic regression test results prove that financial performance has no effect on Sustainability Report, company size has no effect on Sustainability Report, Good Corporate Governance has a significant positive effect on Sustainability Report.</em></p>

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Etika Pertanggungjawaban Lingkungan Dalam Bingkai Al-Qur’An

Cited by 2 publications

References 0 publications

The Embodiment of Corporate Social Accountability in Sharia Enterprise Theory

The Embodiment of Corporate Social Accountability in Sharia Enterprise Theory

The Effect of Financial Performance, Company Size and Good Corporate Governance on Sustainability Report

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