Maqashid Syari'ah in Practical Sustainability Report: A Case Study of BUMN in South Sumatra

Farhan, Muhammad and Kusumawardani, Media and Bashir, Abdul and Soediro, Achmad (2021) Maqashid Syari'ah in Practical Sustainability Report: A Case Study of BUMN in South Sumatra. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 5 (2). pp. 173-190. ISSN 2581-2904

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Official URL: http://sijdeb.unsri.ac.id/index.php/SIJDEB/article...

Abstract

The purpose of this study was to determine the effect of economic, environmental and social aspects on the form of disclosure of maqashid syari’ah in the sustainability report company’s. The data used is individual data with a sample of 352 people who work for state-owned companies operating in the South Sumatra region. This study uses quantitative methods by applying multiple linear regression models. The findings in this study indicate that jointly the indicators adopted from the Global Reporting Initiative (GRI) grouped on economic, environmental, and social aspects have a significant and positive effect on the disclosure of Maqashid Syari'ah in the sustainability reports. The implication of this research implicitly reveals that GRI indicators covering economic, environmental, and social aspects in companies have a big role in realizing goodness while avoiding bad, or benefit (maslahat) and rejecting madharat.

Item Type:	Article
Subjects:	B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > BP1-253 Islam B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > BP176-181 The five duties of a Moslem. Pillars of Islam H Social Sciences > HC Economic History and Conditions > HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. H Social Sciences > HN Social history and conditions. Social problems. Social reform > HN1-995 Social history and conditions. Social problems. Social reform
Divisions:	01-Faculty of Economics > 60201-Development Economics (S1) 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Muhammad Farhan
Date Deposited:	20 Sep 2021 03:06
Last Modified:	20 Sep 2021 03:06
URI:	http://repository.unsri.ac.id/id/eprint/53936

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