THE OBJECTIVES OF SUSTAINABILITY REPORTING AND ACCOUNTING IN SHARIA
Downloads
Sustainability reporting and accounting practices spread by thousands companies attract Muslim researchers' to affirm the sharia foundation on this issue. The purpose of this study is to straighten the basic objectives of sharia sustainability accounting and reporting. The technique was discourse analysis, by identifying comparisons the thought flows of standart about conventional and sharia sustainability reporting and accounting which were then examined based on the Qur'an. The results showed, the basic objectives of sharia sustainability reporting and accounting are; (1) accountability and (2) introspection. The results of this study have a theoretical contribution to the justification of differences in the meaning of the basic objectives of reporting and conventional and Islamic sustainability accounting. The results of the research can be a motivation for the Financial Services Authority (OJK) together with the Sharia Accounting Standards Board (DSAS) and the Indonesian Ulema Council (MUI) to hasten the formulation of sharia sustainability reporting and accounting standards that are suitable with the conditions in Indonesia, making it easier for business people to learn and apply the concept of sharia reporting and accounting for sustainability.
Downloads
Ahmed, A. A. A. 2012. Accounting in Islamic Perspective: A Timely Opportunity
a Timely Challenge. ASA University Review. Vol.6 No.2. Pp.11–31.
Askari, H., Iqbal, Z., Krichene, N., and Mirakhor, A. 2014. Understanding
Development in an Islamic Framework. Islamic Economic Studies. Vol. 22
No.1. Pp.1–36.
Chriss, J. J. 2019. Weber's Protestant Ethic Thesis in Five Steps. Academicus
International Scientific Journal. Vol. 20 No.20. Pp.51-65.
Ciptakarya. 2016. Konsep Pembangunan Keberlanjutan. Diakses melalui
http://sim.ciptakarya.pu.go.id
Desiana. 2018. Pelaporan Corporate Social Responsibility (CSR) Perbankan
Syariah dalam Perspektif Syariah Entreprise Theory (Studi Kasus pada
Laporan Tahunan Bank BRI Syariah). Jurnal Akuntansi. Vol.13 No.1.
Pp.1-18.
Edusaham. 2019. Tabel Indikator Indeks ISR (pengungkapan Islamic Social
Reporting). Diakses melalui https://www.edusaham.com/2019/02/tabelindikator-
indeks-isr-pengungkapan-islamic-social-reporting.html
Endrawati, L., and M. Jacky. 2014. Analisis Diskursus Media Pada Kasus
Hubungan Seks Incest. Paradigma. Vol.2 No.2. Pp. 1-21.
Ernawati, dan Ritta Setiyati. 2017. Wawasan Qur'an tentang Ekonomi (Tinjauan Studi
Penafsiran Tematik Al-Qur'an. Jurnal Ekonomi. Vol.8 No.2. Pp.51– 65.
Ethan, Max Weber. 2016. The Protestant Work Ethic and the Spirit of Capitalism.
Diakses melalui https://www.ethanhein.com/wp/2016/the-protestant-workethic-
and-the-spirit-of-capitalism/
Fatmawati, and Sukriah, N. 2017. Refleksi Realitas "Sustainability” dalam Praktik
Sustainability Reporting: Perspektif Shariah Enterprise Theory; Prosiding
Seminar Hasil Penelitian (SNP2M). Pp.129-134.
Global Reporting Initiative. 2021. Enabling companies to report on the SDGs.
Diakses melalui https://www.globalreporting.org.
Gustani. 2015. Islamic Social Reporting (ISR) sebagai Model Pelaporan CSR
Institusi Bisnis Syariah. Diakses melalui https://www.iaei-pusat.org
Hartati, Marti. 2018. Kajian Sinergi Oposisi Biner Formulasi dengan Tujuan
Dasar Laporan Keuangan Akuntansi Syari'ah. Jurnal Parameter. Vol. 3
No. 1. Pp.32-47.
Ismail, M. S., Ramli, A., dan Darus, F. 2014. Environmental Management
Accounting Practices and Islamic Corporate Social Responsibility
Compliance: Evidence from ISO 14001 Companies. Procedia - Social and
Behavioral Sciences. Vol.145 No.2. Pp.343–351.
Kalbarini, Y. K. 2018. Implementasi Akuntabilitas dalam Sharia Enterprise
Theory di Lembaga Bisnis Syariah (Studi Kasus: Swalayan Pamella
Yogyakarta). Al-Tijary, Jurnal Ekonomi dan Bisnis Islam. Vol. 4 No. 1.
Pp. 48-62.
Lako, Andreas. 2018. Akuntansi Hijau: Isu, Teori, dan Aplikasi. Salemba Empat.
Jakarta.
Mais, R. G., Ganis, E., Rahman, A. F., Mulawarman, D.A. 2017. Tanggung Jawab
Sosial Perusahaan: Aktualisasi Ajaran Jaudatul Ada (Penyelesaian yang
Baik) dalam Bisnis (Studi Kasus Bsm). Jurnal Reviu Akuntansi dan
Keuangan. Vol. 7 No.1. Pp.1-12.
Masyhuri. 2019. Analisis Kritis Terhadap Pemikiran Max Weber (Perspektif
Islam). Jurnal Pemikiran dan Ilmu Keislaman. Vol. 2 No.2. Pp.390-409.
Menyah, K. Stewardship Theory. Encyclopedia of Corporate Social
Responsibility (2013): 2322–2329. https://doi:10.1007/978-3-642-28036-
_107
Mullet, D. R. 2018. A General Critical Discourse Analysis Framework for
Educational Research. Journal of Advanced Academics. Vol. 29 No.2.
Pp.116-142.
Muslim. 2015. Varian-Varian Paradigma, Pendekatan, Metode, dan Jenis
Penelitian Dalam Ilmu Komunikasi. Wahana. Vol. 1 No.10. Pp.77–85.
Pratiningsih, and Alimatus, S. 2016. Pengaruh Pelatihan Goal Setting Terhadap
Efikasi Diri Manajer Tingkat Menegah Di Pt Bat Yogyakarta. Insight
Jurnal Ilmiah Psikologi. Vol. 18 No. 2. Pp.191.
Putra, N. E. 2018. Akuntansi Syariah Sebagai Landasan Transaksi Keuangan dan
Kontrak Kerjasama Berbasis Syariah. Jakarta: FEB UI.
Rokhlinasari, Sri. 2016. Teori –Teori dalam Pengungkapan Informasi Corporate Social
Responbility Perbankan. Diakses melalui https://www.syekhnurjati.ac.id
Setiatin, Tuti. 2019. Formulasi Tujuan Dasar Laporan Keuangan Akuntansi
Syariah. Jurnal Ekonomak. Vol. 5 No. 3. Pp.26-44.
Setiawan, N. A. 2017. Pengaruh Pelatihan Penetapan Tujuan (Goal Setting) Untuk
Meningkatkan Motivasi Belajar Agama Islam Pada Mahasiswa. Al-Adyan:
Jurnal Studi Lintas Agama. Vol. 12 No.1. Pp. 112-129.
Sukadi, R. S. J. 2018. Goal-setting in Islamic Banking: The Effects of Personality
and Perceptions of the Goal-Setting Process on Job Satisfaction and
Service Performance. Prosiding Industrial Research Workshop and
National Seminar. Vol 9 No.2. Pp.28-46.
Sunarsih, U., and Ferdiyansyah. 2017. Determinant of the Islamic Social
Reporting Disclosure. Al-Iqtishad: Journal of Islamic Economics. Vol. 9
No. 1. Pp.69-80.
Sustainability Accounting Standard Board. 2018. SASB Materiality Map®.
Diakses melalui https://materiality.sasb.org/
Sustainability Accounting Standard Board. 2020. GRI and SASB Announce
Collaboration. Diakses melalui https://www.sasb.org/
Sustainability Accounting Standard Board. n.d. Organizations Lisencing SASB.
Diakses melalui https://www.sasb.org/
Triyuwono, Iwan. 2015. Akuntansi Syariah: Perspektif, Metodologi dan Teori.
Jakarta: PT. Rajagrafindo Persada.
Triyuwono, Iwan. 2016. Taqwa: Deconstructing Triple Bottom Line (TBL) to
Awake Human's Divine Consciousness. Pertanika Journal 0f Social
Science and Humanities. Vol. 24 No.2. Pp.89-103.
Vitolla, F., and Rubino, M. 2017. Legitimacy theory and sustainability reporting.
Evidence from Italy. 10 th Annual Conference of the EuroMed Academy
of Business. Global and national business theories and practice: bridging
the past with the future.
Copyright (c) 2021 Jurnal Riset Akuntansi Dan Bisnis Airlangga
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
