Islamic Social Reporting (ISR) is a standard for reporting the social performance of sharia-based companies. Specifically, this index is an extension of social performance reporting that includes community expectations not only regarding the role of companies in the economy, but also the role of companies from a spiritual perspective, which emphasizes social justice related to the envir…
Goal : To describe the implementation of asset valuation data collection and reporting into the ELSA PK system of the Ministry of Finance at KJPP Karmanto & Rekan Surabaya Branch, identify technical and administrative challenges, and evaluate the system’s effectiveness in improving work efficiency and regulatory compliance. Methods : This study employed a qualitative descriptive method using …
Objectives : This study aims to analyze the effect of the implementation of PSAK 109 on the realization of zakat revenue, focusing on the level of compliance of BAZNAS Province in presenting financial reports in accordance with the standard. This accounting standard plays an important role in ensuring transparency and accountability in the management of zakat, as well as evaluating the …
Objectives : This design aims to create an accounting information system based on Artificial Intelligence and a website to improve efficiency, accuracy, and security in the recording and financial reporting process. In designing this system, the researchers attempted to demonstrate how AI integration can identify risks, detect transaction errors, and strengthen the quality of the re…
Goal : The purpose of this study was to analyze the application of SIMBA at BAZNAS Indramayu Regency and analyze the factors that influence the optimization of SIMBA in zakat management in Indramayu Regency. Methods : This study uses qualitative methods with data collection techniques, namely interviews, observation, and documentation. The scope of the discussion in this study is to e…
Tujuan : Tesis ini bertujuan untuk menganalisis apakah Intellectual Capital dan Islamic Social Reporting berpengaruh terhadap kinerja keuangan perbankan syariah di Malaysia, Arab Saudi dan Indonesia dari tahun 2018 sampai dengan tahun 2022. Metode : Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan data penelitian ini menggunakan purposive sampling yang diuji da…
Penelitian ini bertujuan untuk menguji pengaruh dan penggunaan indeks Internet Financial Reporting (IFR) terhadap transparansi laporan keuangan pada 5 perusahaan perbankan syariah yang terdaftar di Bursa Efek Indonesia pada periode 2017-2022 yang dijadikan objek pada penelitian ini. Dengan menggunakan metode penelitian deskriptif dan metode analisis konten, analisis data yang diperoleh …
"Tujuan : Penelitian ini bertujuan untuk menguji apakah Intellectual Capital dapat berpengaruh terhadap Sustainability Reporting Disclosure, serta menguji apakah Sharia Governance sebagai variabel moderasi mampu memoderasi hubungan Intellectual Capital terhadap Sustainability Reporting Disclosure. Metodologi : Penelitian ini menggunakan data sekunder yang terdiri dari sustainability …
Firman Jofani, 2023, Dampak Islamic Intellectual Capital Dan Islamic Social Reporting Terhadap Maqashid Syariah Performance: Peran Moderasi Islamic Corporate Governance. Thesis: Magister Ekonomi Syariah, Program Pascasarjana Institut Agama Islam Tazkia. Pembimbing: I. Dr. Endri, S.E., M.E, CA; II Dr. Eng.Saiful Anwar, S.E., M.Si., Ak. Latar Belakang – Bank Dunia meramal perekonomian g…
"Objectives : This study aims to determine the level of accountability, transparency and success of ZMOs in managing zakat funds through the application of internet reporting and assessment of ZMO financial performance. Methods : Research analysis method used is content analysis and prime performance measurement of the financial performance section issued by Indonesia Magnificence of…