Shariah Enterprise Theory in CSR Disclosure: A Path to Sustainable Reporting

Gamal Abdul Nasir Makatita*  -  Universitas Muhammadiyah Yogyakarta, Indonesia
Armin Rusli Makatita  -  Universitas Islam Negeri Alauddin Makassar, Indonesia
Jessika Gafur Lamba  -  Universitas Islam Negeri Alauddin Makassar, Indonesia

(*) Corresponding Author
DOI: 10.21580/economica.2024.15.2.22596

This research examines the application of Sharia Enterprise Theory (SET) in Corporate Social Responsibility (CSR) disclosure to enhance sustainability reporting. Using a qualitative approach, this study analyzes secondary data, including relevant journal articles. Sharia Enterprise Theory posits that corporate social responsibility extends beyond specific individuals to include accountability to Allah SWT as the ultimate owner. The theory emphasizes that responsibility should address the interests of broader stakeholders, including God, humanity, and nature, with Allah as the highest stakeholder. The concept of sustainability reporting emerged to foster ethical accountability by incorporating environmental, social, and governance aspects alongside economic considerations. Continuous CSR disclosure in sustainability reports requires adherence to standardized guidelines to ensure comprehensive reporting on CSR activities.

Keywords: Accountability; Corporate Social Responsibility; Sharia Enterprise Theory; Stakeholders; Sustainability Reporting

  1. Alifi, R., & Wibowo, D. (2022). Pengelolaan Keuangan Pada Usaha Mikro Berdasarkan Economic Entity Concept ( Studi Pada Usaha Mikro Di Kelurahan Jambangan ). Jurnal Ilmu Dan Riset Akuntans, 11(9), 1–14.
  2. Basriyani, A., Panggabean, N. Z., & Tanjung, A. (2023). Akuntansi Syariah : Konsep , Historis Dan Implementasi. Kapital Deli Sumatera, 2(1), 1–13.
  3. Bukhori, M. R. T., & Sopian, D. (2017). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 2(1), 35.
  4. Cendika, F. B. (2021). The Objectives Of Sustainability Reporting And Accounting In Sharia. 6(2), 1072–1090.
  5. Disemadi, H. S., & Prananingtyas, P. (2020). Kebijakan Corporate Social Responsibility (CSR) Sebagai Strategi Hukum Dalam Pemberdayaan Masyarakat Di Indonesia. Jurnal Wawasan Yuridika, 4(1), 1.
  6. Febriyanti, G. A. (2021). Jurnal Akuntansi Dan Pajak Pengaruh Sustainability Reporting Terhadap Nilai Perusahaan Dengan Leverage Sebagai Variabel Moderating. Jurnal Akuntansi Dan Pajak.
  7. Gongshan, C., Yuan, N., Lu, Y., & Yudong, G. (2020). On Production Process Optimization Based On Queuing Theory—Take Enterprise A As An Example. 435(Ichssr), 263–271.
  8. Hardi, E., & Chairina, C. (2019). The Effect Of Sustainibility Reporting Disclosure And Its Impact On Companies Financial Performance. Journal Of Wetlands Environmental Management, 7(1), 67.
  9. Hermawan, S., Restu, D., & Rini, W. (2016). Pengelolaan Dana Zakat, Infaq, Dan Shadaqah Perspektif Shariah Enterprise Theory. Riset Akuntansi Dan Keuangan Indonesia, 1(1), 2016.
  10. Irawan, F., & Muarifah, E. (2020). Analisis Penerapan Corporate Social Responsibilty (Csr) Dalam Perspektif Sharia Enterprise Theory. Minhaj: Jurnal Ilmu Syariah, 1(2), 149–178.
  11. Ismul Aksan, Doddy Setiawan, E. G. (2019). Research Development Related To Implementation Of Financial. International Journal Of Economics, Business And Accounting Research, 3(4), 420–434.
  12. Izza, M., & Farina, K. (2021). Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah. Jurnal Riset Akuntansi Dan Bisnis, 7(1), 1–10.
  13. Lee, H. Y., & Yeager, D. S. (2020). Adolescents With An Entity Theory Of Personality Are More Vigilant To Social Status And Use Relational Aggression To Maintain Social Status. Social Development, 29(1), 273–289.
  14. Meldona, Riska, N. A., Rochayatun, S., & Nurdin, F. (2020). Corporate Social Responsibility Disclosure Through Sharia Enterprise Theory. 135(Aicmbs 2019), 171–179.
  15. Mu’alifah, L., Afifudin, & Hidayati, I. (2024). Analisis Profit Sharing Ratio , Zakat Performance Ratio Dan Equitable Distribution Ratio Terhadap Kinerja Bank Syariah. Warta Ekonomi, 7(1), 270–280.
  16. Musthafa, T. F., Triyuwono, I., & Adib, N. (2020). Application Of Asset Revaluation By The Public Assessment Office: A Reflection Of Sharia Accounting, Shari’Ah Enterprise Theory. International Journal Of Economics, Business And Accounting Research (IJEBAR), 4(03), 16–26.
  17. Novarela Dori Dan Mulia Sari Indah. (2016). Pelaporan Corporate Social Responsibility Perbankan Syariah Dalam Perspektif Syariah Enterprise Theory (Studi Kasus Pada Laporan Tahunan PT Bank Syariah Mandiri). Jurnal Akuntansi Dan Keuangan Islam, 2(2), 145–160.
  18. Nurbaeta, Muchlis, M., & Anwar, P. H. (2024). Pemahaman Pendapatan, Pengeluaran Dan Penyajian Laporan Keuangan Dalam Yayasan Pendidikan Islam Dengan Penerapan ISAK 35. Journal Of Economic Education And Entrepreneurship Study (JE3S), 5(1), 100–116.
  19. Nurmitananda, M. N. H., Santoso, R. B., & Primasatya, R. D. (2024). Analisis Profitabilitas Perbankan Syariah Terdaftar Pada Bursa Efek Indonesia Pada Periode 2020-2021. Owner: Riset & Jurnal Akuntansi, 8(1), 345–354.
  20. Nursanty, I. A., Kartini, E., Yuliati, N. N., & Fariantin, E. (2023). Cinta Kasih Akuntansi Dalam Jaringan Realitas Profetik-Ilahiyat. JESYA : Jurnal Ekonomi & Ekonomi Syariah, 6(1), 931–940.
  21. Pramiana, O., & Anisah, N. (2018). Implementasi Corporate Social Responsibility (Csr) Dalam Prespektif Shariah Enterprise Theory. Eksis, 13(2), 1–14.
  22. Pravdiuk, N., Pokynchereda, V., & Pravdiuk, M. (2019). The Human Capital Of An Enterprise: Theory And Assessment Methodology. Baltic Journal Of Economic Studies, 5(2), 176.
  23. Putra, T. A. P. S., Tusholihah, M., Retnawati, K., & Maje, G. I. L. (2019). Dampak Dan Upaya Penerapan IFRS Pada Pelaporan Keuangan Terhadap Perusahaan Di Indonesia. Jural Ilmiah Akuntansi Dan Keuangan Fair Value, 1(2), 235–249.
  24. Rismadara, R. B., & Anggraini, D. T. (2023). Determinan Pembayaran Zakat Bank Umum Syariah Di Indonesia. Media Riset Bisnis Ekonomi Sains Dan Terapan, 1(2), 1–11.
  25. Rofelawaty, B. (2014). Analisis Praktik Pelaporan Berkelanjutan (Sustainability Reporting) Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Aplikasi Manajemen, 12(2), 258–268.
  26. Ruddin, P. (2018). Analisis Corporate Social Responsibility Perbankan Syariah Berdasarkan Shariah Enterprise Theory. Jurnal Akuntansi STIE Muhammadiyah Palopo, 04(02), 25.
  27. Salampessy, Z., & Juneferstina, M. (2023). Menyelami Konsep Kesatuan Usaha Dalam Teori-Teori Akuntasi. Jurnal Administrasi Terapan, 2(1), 218–224.
  28. Samino Hendrianto, Nursimah Dara, & Ahmad Bustomi. (2022). Analisis Perbandingan Kinerja Keuangan Antara Pendekatan Laporan Laba Rugi Dengan Shari’ate Value Added Statement (SVAS) Pada Koperasi Syariah Benteng Mikro Indonesia. Jurnal Multidisiplin Madani, 2(4), 1895–1914.
  29. Triyuwono, I. (2003). Konsekuensi Penggunakan Entity Theory Sebagai Konsep Dasar Standar Akuntansi Perbankan Syari’ah. Jaai, 7(1), 37–51.
  30. Widiyono, T. (2020). Theoretical Foundation And Philosophy Of Group Of Companies As Legal Entity. Icri 2018, 2378–2382.
  31. Ye, N., Kueh, T. B., Hou, L., Liu, Y., & Yu, H. (2020). A Bibliometric Analysis Of Corporate Social Responsibility In Sustainable Development. Journal Of Cleaner Production, 272, 122679.
  32. Yosep Dwi Kristanto, & Russasmita Sri Padmi. (2020). Analisis Data Kualitatif : Penerapan Analisis Jejaring Untuk Analisis Tematik Yang Cepat , Transparan , Dan Teliti. 1–21.
  33. Zaluchu, S. E. (2020). Di Dalam Penelitian Agama. Jurnal, 4, 28–38.

Open Access Copyright (c) 2024 Economica: Jurnal Ekonomi Islam

Economica: Jurnal Ekonomi Islam
Published by the Institute of Islamic Economic Research and Development (LP2EI), Faculty of Islamic Economics and Business Universitas Islam Negeri Walisongo Semarang
Jl Prof. Dr. Hamka Kampus III Ngaliyan Semarang 50185
Phone: +62 858-7654-4666
Website: https://febi.walisongo.ac.id/
Email: economica@walisongo.ac.id

ISSN: 2085-9325 (Print)
ISSN: 2541-4666 (Online)
DOI: 10.21580/economica

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

Get a feed by atom here, RRS2 here, and OAI Links here.

apps