The Development of Islamic Social Reporting As a Concept of Social Accountability Based on Sharia

Cahya, Bayu Tri; Hanifah, Umi; Marpaung, Muslim; Lubis, Irsyad

doi:10.18502/kss.v3i14.4301

Cited by 2 publications

(3 citation statements)

References 7 publications

(8 reference statements)

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“…The ISR program is carried out to create benefit for Islamic banks with fair transactions without harming any party and products that are free of usury (Shandy Utama, 2019). With the implementation of this ISR, the purpose of operating a sharia entity is not only to seek profit but also to create social welfare, economic justice and public benefit in accordance with the maqhasid sharia (Soediro and Meutia, 2018;Tri Cahya et al, 2019). This is in line with research conducted by Yadiat et al, (2017) and Atiqah and Rahma (2018) which state that ISR has a positive and significant effect on maqashid sharia.…”

Section: Islamic Social Reporting (Isr) and Maqashid Sharia Performan...supporting

confidence: 83%

Maqasid Sharia-Based Performance Improvement Model: A Case Study in Islamic Banks in Indonesia

Kartika

Kiryanto

Cahyaningtyas

2022

IJIBE

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This study aims to develop and analyze a maqosid sharia-based performance improvement model for Islamic banks in Indonesia. First, a comprehensive and relevant literature review is carried out to form a performance improvement model based on maqasid sharia. Furthermore, the model is tested empirically using statistical tests. The results show that Islamic social reporting (ISR) has a positive role in increasing maqasid sharia. Islamic corporate governance (ICG) likewise has a positive function in expanding Islamic social reporting. Islamic social reporting (ISR) does not mediate the relationship between Islamic corporate governance (ICG) and maqasid sharia. Islamic social reporting (ISR) does not mediate the relationship between Islamic corporate governance (ICG) and maqasid sharia. The implication of this result shows that Islamic commercial banks should give more consideration to the level of accomplishment of maqasid sharia, with the application of Islamic corporate governance (ICG) and the better implementation of Islamic social reporting (ISR) under the objectives of sharia banks. Regulators need to make policies in the form of incentives for Islamic banking to carry out their operations optimally and further realize maqasid sharia. The findings of this research have implications for policymakers, the need for a policy on the mandatory implementation of Islamic corporate governance (ICG). This study builds a model that can improve performance based on Islamic maqosid in Islamic banks in Indonesia.

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Section: Islamic Social Reporting (Isr) and Maqashid Sharia Performan...supporting

confidence: 83%

Maqasid Sharia-Based Performance Improvement Model: A Case Study in Islamic Banks in Indonesia

Kartika

Kiryanto

Cahyaningtyas

2022

IJIBE

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“…For example, 'HIV prevalence', which could indicate the occurrence of extramarital sexual relationships, is out of the index. Various authors have contributed to shariah-based indexation, for example Ali and Hasan (2011), 22 Ali, Tohirin and Ismail (2014), Ashraf (2016), 23 28 However, the emphasis of these studies has been on economic security and other issues, while ignoring the main objectives of shariah. This paper fills this gap and develops a uniform shariah-based development index from the available indicators of development accepted globally.…”

Section: Literatures On the Objectives Of Shariahmentioning

confidence: 99%

“…Several authors have proposed different procedures for developing a shariahbased index of development. Recent examples in the literature include, Ali and Hasan (2011), 9 Ali, Tohirin and Ismail (2014), Ashraf (2016), 10 Ho et al (2014), 11 Alaabed et al (2016), 12 Rusydiana and Firmansyah (2018), Hasan et al (2018), 13 Ibrahim et al (2019), 14 Alias et al (2019), 15 Al Rahahleh et al (2019), 16 Cahya et al (2019) 17 and Azmat et al (2020) 18 among others. However, these papers failed to develop a unified model which can incorporate the 'means' for achieving those objectives.…”

Section: Introductionmentioning

confidence: 99%

A Unified Model of Shariah Indices for Human Development and Prosperity

Atiq-ur-Rehman

Bhatti

2021

ICR Journal

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In recent years, several attempts have been made to measure human prosperity using shariah objectives. These, however, have failed to propose a unified model that incorporates the ‘means to achieve these objectives’. This paper attempts to fill this gap by arguing that a large proportion of shariah-led prosperity measures are in line with the United Nations’ Millennium and Sustainable Development (MSD) goals to achieve global development targets and reduce poverty. This paper proposes a global unified model for a human development index that identifies existing development data that can be utilised in accordance with the objectives of shariah. The proposed model attempts to build a bridge between shariah-based Islamic development indices and MSD goals to achieve prosperity via religiosity.

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The Development of Islamic Social Reporting As a Concept of Social Accountability Based on Sharia

Abstract: .

Cited by 2 publications

References 7 publications

Maqasid Sharia-Based Performance Improvement Model: A Case Study in Islamic Banks in Indonesia

Maqasid Sharia-Based Performance Improvement Model: A Case Study in Islamic Banks in Indonesia

A Unified Model of Shariah Indices for Human Development and Prosperity

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