Diskursus Islamic Social Reporting sebagai Akuntabilitas Berbasis Syariah

Bayu Tri Cahya

Abstract


Abstract: Islamic Discourse on Islamic Social Reporting as Sharia Based Accountibility. This article seeks to reveal representations of sharia-based accountability in the concept of Islamic Social Reporting (ISR) as an effort to provide relevant information in accordance with the spiritual needs of Muslim decision-makers. This study is conducted by literature study based on Islamic framework and previous research results. From these reviews, it provides evidence that accountability is crucial to making responsive attitudes to entities, in which they gain authority and recognize that there must be an accountability attitude to be undertaken. Sharia-based accountability is needed for the Muslim community to demonstrate accountability to fellow human beings, society and God. Implementation of ISR as a form of accountability is based on the principles and philosophies extracted from the Quran and sunah as a guide in various life activities. Therefore, the implementation of ISR is based on spiritual and transcendental elements which are believed to be able to solve and mitigate social problems, both within a business entity and in society, especially for the empowerment of people’s economy and humanism.


Keywords


accountability; Islamic Social Reporting; spiritual perspective

Full Text:

PDF

References


Abdillah, Muhammad Abi, Sunan ibnu Majjah, Istanbul: Dar Da’wah, 1992.

Arsad, Syahiza, Roshima Said, Haslinda Yusoff, Yusuf Haji-Othman dan Rahayati Ahmad, “The Relationship between Islamic Corporate Social Responsibilityand Firm’s Performance: Empirical Evidence from Shari’ah Compliant Companies”, European Journal of Business and Management, Vol.6, No.36, 2014.

Cahya, Bayu Tri dan Umi Hanifah, “Meretas Aktualitas Islamic Social Report: Sebagai Corporate Social Responsibilities Framing Berbasis Syariah (Dalam Pendekatan Filosofis)”, Jurnal BISNIS, Vol. 4, No. 1, Juni 2016.

Cahya, Bayu Tri, “Islamic Social Report: Ditinjau Dari Aspek Corporate Governance Strength, Media Exposure Dan Karakteristik Perusahaan Berbasis Syariah Di Indonesia Serta Dampaknya Terhadap Nilai Perusahaan”, Disertasi, Medan: Program Doktor Ekonomi Syariah Pascasarjana UINSU, 2017.

Cahya, Bayu Tri, A. Nuruddin dan A. Ikhsan, “Islamic Social Reporting: From the Perspectives of Corporate Governance Strength, Media Exposure and the Characteristics of Sharia Based Companies in Indonesia and its Impact On Firm Value” IOSR Journal Of Humanities And Social Science (IOSR-JHSS,) Vol. 22, Issue 5, Ver. 10, May. 2017.

Dusuki, A. W. and I.A. Nurdianawati, “Maqasid al-Shari’ah, Maslahah and Corporate SocialResponsibility”. The American Journal of Islamic Social Sciences, Vo. 24, No. 1, 2007.

Farook, S., M. Kabir Hassan, M and R. Lanis,“Determinants of corporate social responsibility disclosure: the case of Islamic banks”,Journal of Islamic Accounting and Business Research,Vol. 2, No. 2, 2011.

Farook, Sayd,“Social Responsibility for Islamic Financial Institutions: Laying Down a Framework”. Journal of Islamic Economics, Banking and Finance, 2009.

Fitria, Sorayadan Dwi Hartanti. Islam Dan Tanggung Jawab Sosial :“Studi Perbandingan Pengungkapan Berdasarkan Global Reporting Initiative Indeks Dan Islamic Social Reporting Indeks”. Purwokerto: Simposium Nasional Akuntansi 13, 2010.

Ghazâli, Abu Hamid Muhammas ibn Muhammad al-, Al-Mustafa, Beirut: Dar Ihya al-Turâth al-`Arabi, 1997.

Haniffa, R.,“Social Reporting Disclosure-An Islamic Perspective”, Indonesian Management & Accounting Research , Vol. 2, 2002.

Hassan, A. and S. Syafri Harahap,“Exploring corporate social responsibility disclosure: the case of Islamic banks”,International Journal of Islamic and Middle Eastern Finance and Management, Vol. 3, No. 3, 2010.

Islahi, A.A., Economic Concept of Ibn Taymiya, London: Islamic Foundation, 1988.

Ikhsan, Arfan, Sukma Lesmana dan Atma Hayat, Teori Akuntansi” , Jakarta: Citapustaka Media, 2015.

Katsîr, Ibnu, Lubâbut tafsir min Ibnu Katsîr, diterjemahkan tafsir Ibnu Katsir oleh M. Abdul Ghoffar E.M., Abdurrahim Mu’thi, Abu Ihsan Al-Atsari; pengedit, M Yusuf Harun et al, Bogor: Pustaka Imam Asy-Syafi-I, 2004

Kamal, H. Mohd, Worldview Orientation and Ethics: A Muslim Perspective. In Ethics in Business and Management Islamic and Mainstream Approcahes, London: Asean Academic Press, 2002.

Kamla, R. and H. G. Rammal,“Social reporting by Islamic banks: does social justice matter? Accounting, Auditing and Accountability Journal”, Vol. 26, No. 6, 2013.

Maali, B.,P. Cassonand C Napier,"Social Reporting by Islamic Banks", ABACUS,Vol.42, No. 2, 2006.

Naisaburiy, Imam Abi al-Husain Muslim bin al-Hajjaj al-Qusyairi an-, Shahih Muslim, Beirut: Dar al-Kitab al-Imaniyah,1995.

Othman, Rohana and A. M. Thani, “Islamic social reporting of listed companies in Malaysia”. International Business & Economics Research Journal, Vol 9, No. 4, 2010.

Othman, Rohana, A. Md. Thani, dan E.K. Ghani, “Determinants of Islamic Social Reporting Among Top Shari¬ah-Approved Companies in Bursa Malaysia”, Research Journal of International Studies, Vol. 12, 2009.

Ruslinda, S, “Realising Maqasid Al-Shariah in Islamic Financial Planning”. The 4E JournalIslamic Finance, January-March, 2011.

Saridona, Resa dan Cahyandito,Martha Fani, “Social Performance of Indonesia Islamic Banking: Analysis of Islamic Social Reporting Index” , International Conference on Economics and Banking, 2015.

Shahata, Shauqi Isumail, Financial Accounting from the Islamic point of view (nazariya al-muhasaba al-maliya min manzur islami), Cairo:al-zahra al a’lam al-arabi, 1988.

Shawkani , Al-, Irshsad al-fuhul, Beirut: Mu’assasat al-Kutub al-Thaqafiyyah.1995.

Siwar, C. dan M. T. Hossain “An analysis of Islamic CSR concept and th opinion of Malaysian managers”, Management of Environmental Quality: An International Journal, 2009.

Sofyani, H. I. Ulum, Daniel Syam dan Sri Wahyuni L, “Islamic Social Reporting Index Sebagai Model Pengukuran Kinerja Sosial Perbankan Syariah (Studi Komparasi Indonesia Dan Malaysia)”, Jurnal Dinamika Akuntansi, Vol. 4, No. 1, Maret 2012.

Sofyani, Hafiez “Islamic Social Reporting Perbankan Syariah Di Indonesia, Malaysia Dan Saudi Arabia: Sebuah Studi Menggunakan Anova”, Summary Research, Fakultas Ekonomika dan Bisnis. Universitas Gadjah Mada, Yogyakarta, 2014.

Somogyi, J. Do, “The in the Quran and Hadith”, Muslim Word, Vol 52, 1962.

Suhendi, Hendi, Fiqh Muamalah, Bandung: Gunung Djati Press, 1997.

Watt, W. Montgomery “The Influennce of Islam on Medieval Europe (Chichukai Sekai no Isurama)”, terj.Wataru Miki, Tokyo: Chikuma Shobo, 1972.

Yusuf, Muhammad Yasir, Islamic Corporate Social Responsibility (I-CSR) pada lembaga keuangan syariah: Teori dan Praktik, Depok: Kencana, 2017.




DOI: http://dx.doi.org/10.29300/madania.v22i1.882

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Indexing by :

_______________________________________________


Creative Commons License
Madania: Jurnal Kajian Keislaman is published UIN Fatmawati Sukarno Bengkulu and distributed with permission under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License..

__________________________________________________

Madania: Jurnal Kajian Keislaman
Universitas Islam Negeri Fatmawati Sukarno Bengkulu
Jl. Raden Fatah, Pagar Dewa Kota Bengkulu 38211
Bengkulu, Sumatra Indonesia