DOES EXISTING ISLAMIC SOCIAL REPORTING INDEX BETTERTO ARTICULATE SHARIA VALUE?
نویسندگان
چکیده
Purpose: This study aims to investigate the Islamic Social Reporting index whether it reflects sharia value implementation within companies listed in Jakarta Index compare Sustainability Award winner. Design/methodology/approach: Data was taken from and those whom awarded as first second place Award. research uses quantitative approach test consistency of Sharia implemented JII Sustainable Awardee companies. Using content analysis, hypothesis is one sample t-test. Findings: shows that there ISR disclosure difference between SRA awardee The outperforms companies, which claimed holding running business. paper contributes stakeholder literature by reshape based on shariah relation social responsibility practices. findings are noteworthy investor concern with through concise consistent rules. provides insights how organization manage redesign its indexing using more advanced methodology well adapted instead adopted other guidelines without sufficient methods. There items company naturally does not want disclose. So, cannot be detected information disclosed company. As a result, measurements may become biased. Originality: give additional insight even assessment need reconstruct provide fruitful for investor. We recommend considering method reflect value.
منابع مشابه
The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS
According to some accountants, financial reporting in the islamic countries should be based on fairness, goodness and morality. This study examined the possibility of modifying the conventional framework for reporting in line with Islamic accounting objectives and to adapt the process of recognition and reporting financial events in accordance with the Shari'a principles. The research method is...
متن کاملArticulate Your Skills and Accomplishments
These action verbs can be used in writing resumes and cover letters and in formulating answers for potential interview questions. Begin descriptions of " what " you did with action verbs for greater impact. accompanied confronted exchanged managed researched achieved conserved executed mapped resolved acted considered expanded marketed restituted adapted constructed expedited measured responded...
متن کاملThe value of reporting cases
W hen I wrote my first case report and it was published in a premiere medical journal (1), I was thrilled. The acceptance meant the world to me. It was a remarkable case with a unique combination of coexisting problems. Most importantly, we thought it was a one-of-a-kind case of cryptococcal infection emerging in a Cushingoid patient who had become adrenally excessive by virtue of an ACTHsecret...
متن کاملThe “New Economy of Terror:” The Financing of Islamist Terrorism
This paper exposes the “roadmap” of how modern Islamist terrorism is financed, through both legitimate and illegitimate means: the networks and linkages between financing obtained on the one hand through sympathetic Islamic governments, Islamic charities and banks, seemingly legitimate businesses operating as fronts, and on the other hand through criminal activities running the full gamut from ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: International journal of advanced research
سال: 2022
ISSN: ['2707-7802', '2707-7810']
DOI: https://doi.org/10.21474/ijar01/14478