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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds:Manajemen Ide dan Inspirasi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AL-FALAH : Journal of Islamic Economics Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah AkMen JURNAL ILMIAH EKUITAS (Jurnal Ekonomi dan Keuangan) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam ATESTASI : Jurnal Ilmiah Akuntansi NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam El-Barka: Journal of Islamic Economics and Business Economics and Digital Business Review AL-FALAH : Journal of Islamic Economics Jurnal Iqtisaduna Share: Jurnal Ekonomi dan Keuangan Islam Islamic Accounting and Finance Review Balanca : Jurnal Ekonomi dan Bisnis Islam Wadiah : Jurnal Perbankan Syariah Milkiyah: Jurnal Hukum Ekonomi Syariah Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Indonesian Journal of Taxation and Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Abdullah, Muhammad Wahyuddin

Universitas Islam Negeri Alauddin Makassar

Author-ID : 2486312

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Taksonomi Penelitian Akuntansi Syariah: Pencapaian dan Arah Pengembangan Syarifuddin Syarifuddin; Muhammad Wahyuddin Abdullah
Jurnal Iqtisaduna Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v6i2.18489

Penelitian bertujuan untuk memberi gambaran tentang perkembangan akuntansi syariah. Gambaran tersebut sekaligus akan memberikan pemahaman area dan arah penelitian akuntansi selama satu dekade terakhir. Penelitian ini diilhami oleh beberapa peneliti yang menyusun taksonomi penelitian dibidang Akuntansi. Sayangnya hal ini belum diikuti dalam akuntansi syariah. Padahal banyak membantu para peneliti dan sekaligus memunculkan potensi pengembangan penelitian selanjutnya. Penelitian ini menggunakan penedekatan kualitatif dengan metode analisis etnograpi. Ada 10 kategori utama yang berkembang pada penelitian dibidang syariah pada periode tahun 2009 - 2018. Kategori tersebut meliputi; bidang institusi syariah, auditing, sistem informasi akuntansi syariah, pemrosesan informasi akuntansi, Standard setting, sosiologi organisasional, etika Islam dan akuntansi, Sejarah dan perkembangan akuntansi syariah, konsep akuntansi syariah. Hasil observasi juga menemukan adanya dua mainstream utama dalam penelitian akuntansi yaitu; akuntansi syariah berbasis etika Islam dan akuntansi syariah berbasis konsep atau ideology syariah yaitu nash Al Qur’an dan hadist.

FINANCING RISK MEASUREMENT WITH MAQASHID AL-SHARIA QUALITATIVE RISK A. Syathir Sofyan; Salmah Said; Muhammad Wahyuddin Abdullah
Share: Jurnal Ekonomi dan Keuangan Islam Vol 8, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Measurement of financing risk has been dominated by quantitative methods, which insufficiently pay attention to the detailed causes of default risk. So far, the concept of mafsadah in maqashid al-sharia has never been applied in risk management. Thus, the aim of this study is to measure the risk of financing with the qualitative risk assessment method based on maqashid al-sharia by proposing the use of the mafsadah matrix. This research applies qualitative method equipped with a phenomenological approach as observed in Islamic financial institutions in Makassar. Data collection was carried out by observation and interviews with the branch heads, credit analysts, and staff of the Islamic financial institutions. Data analysis and interpretation technique are in line with Miles and Huberman analysis with three stages, namely data reduction, data presentation, and data verification. This study found that there were seventeen risk events with the level of mafsadah tahsiniyyat as many as four events, mafsadah hajiyyyat as many as four events, and mafsadah dharuriyyat as many as nine events. In addition, this research reveals that customers, indeed, fail to pay due to their bad characters and moral hazards (mafsadah dharuriyyat) resulting in liquidity problems in Islamic financial institutions. This is due to the misappropriation of credit committee approval and unresponsive handling of bad financing (mafsadah dharuriyyat) resulting in delays in Islamic financial institutions to further process financing proposals (mafsadah dharuriyyat).==============================================================================================Pengukuran Risiko Pembiayaan dengan Maqashid al-Syariah Qualitative Risk. Pengukuran risiko pembiayaan telah didominasi metode kuantitiatif yang kurang memerhatikan penyebab terjadinya default risk secara detail. Selama ini, konsep mafsadah dalam maqashid al-syariah belum pernah diaplikasikan dalam aspek manajemen risiko. Maka, tujuan penelitian ini adalah untuk mengukur risiko pembiayaan dengan metode qualitative risk assessment yang berbasis maqashid al-syariah dengan menggunakan matriks mafsadah. Penelitian ini adalah penelitian kualitatif dengan pendekatan fenomenologi pada lembaga pembiayaan syariah di Makassar. Pengumpulan data dilakukan dengan observasi dan wawancara terhadap kepala cabang, credit analyst, dan staf karyawan lembaga pembiayaan syariah. Teknik analisis dan interpretasi data menggunakan analisis Miles dan Huberman dengan tiga tahapan, yaitu reduksi data, penyajian data, dan verifikasi data. Penelitian ini menemukan terdapat tujuh belas peristiwa risiko dengan tingkatan mafsadah tahsiniyat sebanyak empat peristiwa, mafsadah hajiyat sebanyak empat peristiwa, dan mafsadah dharuriyat sebanyak sembilan peristiwa. Selain itu, penelitian ini mengungkap bahwa peristiwa nasabah gagal bayar karena karakter buruk dan moral hazard (mafsadah dharuriyat) mengakibatkan masalah likuiditas pada lembaga pembiayaan syariah. Hal ini disebabkan kekeliruan persetujuan pembiayaan oleh credit committee dan penanganan yang tidak responsif atas pembiayaan macet (mafsadah dharuriyat) berakibat keterlambatan lembaga pembiayaan syariah memeroses pengajuan pembiayaan (mafsadah dharuriyat).

Internalisasi Nilai Kearifan Lokal Pobinci-Binciki Kuli pada Usahawan Buton dalam Etika Bisnis Syariah untuk Mewujudkan Kesejahteraan Tamsir Tamsir; Muhammad Wahyuddin Abdullah; Hasaruddin Hasaruddin
Al-Tijary AL-TIJARY VOL. 5, NO. 1, DESEMBER 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

This study aims to interpret the value of local wisdom of the Buton's natives pobinci-binciki kuli through entrepreneurs and then internalize it in sharia business ethics to achieve prosperity and well beings of the people. The approach used in this study is an ethnographic approach that makes Central Buton as a center of research. The findings in this study are the values of the local wisdom of Buton's island natives pobinci-binciki kuli which can be internalized in Islamic business ethics as follows: Defining value, pomae-maeaka (mutual shame) internalized in nature siddiq (integrity), internalized in value poma-maasiaka (love one another) internalized in nature fatonah (Intelligence), internalized in values of popia-piara (mutual protection) internalized in nature of amanah (trustworthy) and the value of poangka-ngkataka (mutual support) internalized in nature tabligh (communicative). These are the identities inherent in the Prophet Muhammad. when running a business. Therefore, sharia business ethics in real terms have been applied by the people of Central Buton through the local wisdom of Buton's natives, known as the pobinci binciki kuli. These values have brought Central Buton’s entrepreneurs to achieve prosperity oriented to the world and hereafter.

MANAJEMEN RISIKO DI PERBANKAN SYARIAH Akbar. C; Eril; Muhammad Wahyuddin Abdullah; Murtiadi Awaluddin
Milkiyah: Jurnal Hukum Ekonomi Syariah Vol. 1 No. 2 (2022): Milkiyah: Jurnal Hukum Ekonomi Syariah, August 2022
Publisher : Rumah Jurnal STAIN Majene

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46870/milkiyah.v1i2.230

Risks in doing business are always faced by all companies including Islamic banks. At its level, Islamic banks have a more complex level of risk compared to companies engaged in other sectors. This research aims to examine the concept of risk management implemented in Islamic banking. The type of this research is library research by finding and collecting references that are relevant to the topic of study. Data analysis is carried out by data reduction, data presentation, and drawing conclusions. The findings of this study are that the types of risks common in Islamic banking consist of financing risk, benchmark risk, liquidity risk, operational risk and market risk. The risk management process in Islamic banking must use the principle of prudence so that it is easier to identify, search, manage and measure risks. The risk management process in Islamic banking is carried out by identifying risks, evaluating and measuring risks, and managing risks. Risk management is essential for Islamic banks so that the banking market quickly increases its market share. REFERENCES Abbas, A. (2019). Analisis laporan keuangan perbankan syariah. Abbas, A., Rayyani, W. O., & Purnamasari, R. (2020). SHARIA BANKS AND THEIR BUSINESS EARNINGS: AN EMPIRICAL EXPLORATORY OF THE CASE OF INDONESIA. Airlangga International Journal of Islamic Economics and Finance, 3(1), 31-41. Alfi Yandra, Dina Maidani. 2021. “Strategi Manajemen Menghadapi Risiko Operasional Pada Pt Bank Pembiayaan Rakyat Syariah (Bprs) Haji Miskin Pandai Sikek.” Jurnal Manajemen Dan Profesional 2(1):12–31. doi: 10.32815/jpro.v2i1.760. Fasa, Muhammad Iqbal. 2016. “Manajemen Risiko Perbankan Syariah Di Indonesia.” Studi Ekonomi Dan Bisnis Islam I(2):36–53. Fathony, Alvan, and Hibatur Rohmaniyah. 2021. “Manajemen Resiko Pembiayaan Murabahah Perbankan Syariah.” Studi Islam Dan Mu’amalah 9(1):26–33. Mauludin, M. Soleh. 2020. “Analisa Manajemen Resiko Untuk Mengurangi Moral Hazard Nasabah Pembiayaan Murabahah BRI Syariah Pare.” El-Faqih: Jurnal Pemikiran Dan Hukum Islam 6(2):75–79. Mukhlishin, Ahmad, and Aan Suhendri. 2018. “Analisa Manajemen Risiko (Kajian Kritis Terhadab Perbankan Syariah Di Era Kontemporer).” An-Nisbah: Jurnal Ekonomi Syariah 5(1):257–75. doi: 10.21274/an.2018.5.1.257-275. Nelly, Roos, Saparuddin Siregar, and Sugianto Sugianto. 2022. “Analisis Manajemen Risiko Pada Bank Syariah: Tinjauan Literatur .” Reslaj : Religion Education Social Laa Roiba Journal 4(4):918–30. doi: 10.47467/reslaj.v4i4.1008. Pramudya, Ady Wena, and Puji Sucia Sukmaningrum. 2020. “Implementasi Manajemen Resiko Pembiayaan Mudharabah Pada Koperasi Jasa Keuangan Syariah (Studi Kasus Pada Koperasi Jasa Keuangan Syariah Al Abrar).” Jurnal Ekonomi Syariah Teori Dan Terapan 7(1):162. doi: 10.20473/vol7iss20201pp162-172. Rahmawati, Iroh, Universitas Banten Jaya, Budi Mulyati, and Universitas Banten Jaya. 2021. “Analisis Manajemen Resiko Perbankan Dal Am Meminimalisir Non Performing Finance.” Journal of Islamic Economics, Finance and Banking 5(1):1–21. Ramadiyah, Rizki. 2014. “Model Sistem Manajemen Resiko Perbankan Syariah Atas Transaksi Usaha Masyarakat.” Menara Riau 13(2):220–48. Susanti, E., W. Sugianto, A. I. Sabillah, and ... 2019. “Analisa Pengaruh Manajemen Resiko Dan Perilaku Kerja Aman Terhadap Kinerja Pekerja Shipyard Kota Batam.” SNISTEK (3):79–84. Syarofi, Muhammad. 2022. “Implementasi Manajemen Risiko Pada Lembaga Keuangan No-Bank Syariahh (Studi Kasus Analisi Unit Simpan Pinjam Pola Syariah AUSATH Banyuwangi).” Keuangan Dan Perbankan Syariah 1:1–13. Trisadini. U. 2013. “Pengelolaan Risiko Pembiayaan Di Bank Syariah.” Jurnal Hukum 3(2):408–28.

Determinan Keuntungan Bagi Hasil Dengan Penguatan Dana Pihak Ketiga Pada Bank Umum Syariah Widya Astuti; Muhammad Wahyuddin Abdullah; Trimulato
WADIAH Vol. 7 No. 1 (2023): Wadiah: Jurnal Perbankan Syariah
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/wadiah.v7i1.303

This study aims to describe the Determinants of Profit Sharing by Strengthening Third Party Funds at Islamic Commercial Banks in Indonesia. The population and sample used in this study are Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) in 2015-2020. This research is a type of quantitative research using multiple linear regression analysis and moderated regression analysis (MRA). The source of data used in this research is secondary data, which has been presented by certain institutions. The data collection technique used was purposive sampling in determining the sample. The data analysis technique used is descriptive quantitative using the SPSS application. The results of the study state that mudharabah financing has a negative effect on profit sharing, musyarakah financing has a positive effect on profit sharing, ijarah financing has a positive effect on profit sharing, third party funds (DPK) cannot strengthen the effect of mudharabah financing on profit sharing, third party funds Third party funds (DPK) can strengthen the effect of musharaka financing on profit sharing, and third party funds (DPK) cannot strengthen the effect of ijarah financing on profit sharing.

Amanah Metaphor in Medical Waste Prevention Effects Environmental Cost Accounting Muhammad Wahyuddin Abdullah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.100

This study aims to determine the application of environmental cost accounting in Islamic Hospitals which is framed in the concept of the metaphor of Amanah as an effort to prevent medical waste that can damage the environment. The object of this research is the Faisal Islamic Hospital in Makassar. This study is qualitative approach with a case study approach. The results showed that Faisal Islamic Hospital has maintained and maintained the environment in accordance with Standard Operating Procedures (SPO). Faisal Islamic Hospital has implemented environmental cost accounting which includes identification, recognition, measurement, presentation, and disclosure. The policies implemented by the hospital are a form of vertical accountability to Allah swt and horizontal accountability to humans and the environment. The theoretical and practical benefits of this research are as material for further research that can be developed by their respective ideas and creativity and can be used as material for hospital considerations regarding the application of Environmental Cost Accounting as a form of social responsibility towards the environment, especially in terms of hospital waste management.

Akuntabilitas Sosial Bank Syariah Dalam Perspektif Metafora Amanah (Studi Islamic Social Reporting pada PT BPRS Bahari Berkesan Ternate) Sri Rahayu Marajabessy; Muhammad Wahyuddin Abdullah; Roby Aditiya
Jurnal Ilmiah Akuntansi dan Keuangan Vol 2, No 1 (2023)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.937 KB)

Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi. Jenis dan metode data yang digunakan dalam penelitian ini adalah data subjek dan primer. Teknik analisis data yang digunakan penelitian ini yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Kemudian untuk menguji keabsahan data dalam penelitian ini digunakan dengan metode triangulasi. Hasil dari penelitian ini menunjukkan bahwa pelaksanaan Islamic Social Reporting dapat dibuktikan terhadap pendanaan & investasi, produk & jasa, karyawan, masyarakat, lingkungan, dan tata kelola perusahaan seperti pengelolaan zakat, produk seperti produk PAHALA (Program Hemat Pelajar), pembangunan pemanfaatan air hujan, pembagian sembako, dan program lainnya. PT BPRS Bahari Berkesan melaksanakan Islamic Social Reporting sebagai akuntabilitas sosial bank Syariah dalam metafora amanah yaitu hubungan manusia dengan Allah, manusia dengan manusia dan manusia dengan alam. Selain itu, dapat menjadikan hal tersebut sebagai kebutuhan publik dan membantu pemegang amanah. Implikasi dari penelitian ini bagi PT BPRS Bahari Berkesan Ternate agar tetap dapat melaksanakan tanggung jawab sosial yang telah diamanahkan.

PENGARUH AKUNTANSI LINGKUNGAN DAN AUDIT LINGKUNGAN TERHADAP SOSIAL EKONOMI MASYARAKAT DENGAN BUDAYA CENNING RARA SEBAGAI PEMODERASI Munadirah; Muhammad Wahyuddin Abdullah; Puspita H. Anwar
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i2.27297

Abstrac, This study aims to analyze the influence of the influence of environmental accounting and environmental audit on the socio-economic community with the Cenning Rara culture as moderating at PT. Indonesian Chocolicious. This research is a quantitative research with a causal approach. Primary data sources are obtained by distributing and tabulating Likert-scale questionnaires while secondary data sources are through scientific references such as journals, books, articles, and others. The data analysis method used is multiple linear regression analysis and moderated regression analysis. The results showed that: 1) Environmental accounting has a positive effect on the socio-economic community. That is, the existence of environmental accounting is able to direct companies to be able to present environmental management that is able to have a good impact on the socio-economic community; 2) Environmental audit has a positive effect on the socio-economic community. Thus, the presence of an environmental audit as an effort to evaluate environmental accounting can be a means to ensure that the management and programs run by the company are related to the socio-economic community in accordance with applicable standards and regulations; 3) Rara cenning culture is able to make companies better in implementing environmental accounting in order to accommodate and significantly improve the social economy of the community; and 4) Rara cenning culture is able to make companies serious in evaluating the management and programs they run related to their suitability to the socio-economic needs of the community, standards and applicable regulations. Abstrak, Penelitian ini bertujuan untuk menganalisis pengaruh Pengaruh Akuntansi Lingkungan dan Audit Lingkungan Terhadap Sosial Ekonomi Masyarakat Dengan Budaya Cenning Rara Sebagai Pemoderasi pada PT. Chocolicious Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausalitas. Sumber data primer diperoleh dengan membagikan dan melakukan tabulasi kuisioner berskala likert sedangkan sumber data sekunder melalui referensi ilmiah seperti jurnal, buku, artikel, dan lainnya. Metode analisix data yang digunakan adalah analisis regresi linear berganda dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa: 1) Akuntansi lingkungan berpengaruh positif terhadap sosial ekonomi masyarakat. Artinya, dengan adanya akuntansi lingkungan mampu mengarahkan perusahaan agar mampu menghadirkan pengelolaan lingkungan yang mampu memberikan dampak baik bagi sosial ekonomi masyarakat; 2) Audit lingkungan berpengaruh positif terhadap sosial ekonomi masyarakat. Dengan demikian, kehadiran audit lingkungan sebagai upaya mengevaluasi akuntansi lingkungan dapat menjadi sarana yang memastikan bahwa pengelolaan dan program yang dijalankan oleh perusahaan terkait dengan sosial ekonomi masyarakat sesuai dengan standar dan regulasi yang berlaku; 3) Budaya cenning rara mampu membuat perusahaan lebih baik dalam menerapkan akuntansi lingkungan guna mewadahi dan meningkatkan sosial ekonomi masyarakat secara signifikan; dan 4) Budaya cenning rara mampu membuat perusahaan bersungguh dalam melakukan evaluasi terhadap pengelolaan dan program yang mereka jalankan terkait dengan kesesuaiannya terhadap kebutuhan sosial ekonomi masyarakat, standar, dan regulasi yang berlaku.

Mengungkap Akuntabilitas dan Transparansi Pengelolaan Dana Desa dalam Mewujudkan Good Financial Governance di Tengah Pandemi Covid-19 (Studi Pada Desa Kaliang di Pinrang) Nurindah Nurindah; Muhammad Wahyuddin Abdullah; Nur Rahma Sari
Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): Juni 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i1.2023a2

Tujuan penelitian ini adalah untuk mengetahui akuntabilitas dan transparansi pengelolaan dana desa di Desa Kaliang di tengah pandemi covid-19 dan pengelolaan dana desa Kaliang dalam mewujudkan good financial governance di tengah pandemi covid-19. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Sumber data yang digunakan adalah data primer yang diperoleh langsung dari informan melalui metode observasi, wawancara, dan data sekunder diperoleh dari jurnal dan buku. Temuan dari penelitian ini menunjukkan bahwa: (1) Akuntabilitas pengelolaan dana desa di Desa Kaliang sudah menerapkan prinsip akuntabilitas yang didukung prinsip kualitas kerja, produktifitas, kedisiplinan, dan kepuasan masyarakat. (2) Pengelolaan dana desa di Desa Kaliang sudah memenuhi prinsip transparansi. Hal ini dapat dibuktikan dari adanya pemasangan baliho rancangan program kerja sehingga masyarakat mendapatkan informasi mengenai anggaran alokasi dana desa. (3) Tata kelola keuangan yang baik di pemerintahan desa (good financial governance) karena pemerintah desa Kaliang dituntut untuk selalu memberikan yang terbaik untuk masyarakat dan mempertanggungjawabkan amanah yang dipercayakan sepenuhnya kepada mereka.

Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Pengungkapan Islamic Social Reporting dengan Dewan Pengawas Syariah Sebagai Variabel Moderasi (Studi Empiris pada Bank Umum Syariah di Indonesia) Murliani Musa; Muhammad Wahyuddin Abdullah; Abdul Wahid Haddade
Jurnal Iqtisaduna Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v9i1.36044

This study aims to determine the effect of profitability, leverage and company size on the disclosure of Islamic Social Reporting. This research is a quantitative research with a causal approach. Purposive sampling method as many as 13 Islamic Commercial Banks in Indonesia. Multiple linear regression analysis for the hypothesis of profitability, leverage and firm size on disclosure of Islamic Social Reporting. And analysis of regression moderation with the absolute difference value approach for the hypothesis of profitability, leverage and company size on disclosure of Islamic Social Reporting which is moderated by the sharia supervisory board. The results of the study with multiple linear regression analysis show that profitability, leverage and firm size have a positive effect on disclosure of Islamic Social Reporting. Analysis of the moderating variable with the absolute difference value approach shows that the sharia supervisory board is able to strengthen the influence of profitability, leverage and company size on disclosure of Islamic Social Reporting.

Co-Authors Abdul Wahid Haddade Ahmad Zikri Dwiatmaja Akbar. C Ali Djamhuri Amiruddin Kadir Amiruddin, Muhammad Fauzi Aniq Akhmad Ali Bawafie Asse, Ambo Atika Rizki Atika Bukhari Bukhari chairul ihsan burhanuddin Damayanti, Elok Eril Fahrun Rijal Fitra Analia Hasaruddin Hasaruddin Hasaruddin Hasaruddin Jamal, Angriani Jupaing jupaing Khomayny, Muchlish Kurnaemi Anita Latifah Lanonci Lince Bulutoding, Lince Lisna Warliana Muchlish Khomayny Muhammad Fauzi Amiruddin Muhammad Nirwan Idris Muhammad Nur Abdi Mukhtar Lutfi Munadirah Murliani Musa Murtiadi Awaluddin Muslimin Kara Nur Rahma Sari Nurindah Nurindah Nurul Faqiha Yasin Puspita H. Anwar Puspita Hardianti Anwar Ridwan Ridwan Rijal, Fahrun Roby Aditiya Saiful Muchlis Salmah Said Salmah Said, Salmah Sofyan, Syathir Sri Rahayu Marajabessy Sri Wahyuni Syahruddin Kadir Syamsuddin Syamsuddin Syarifuddin Syarifuddin Syarifuddin Syarifuddin Tamsir Tamsir Tamsir, Tamsir Trimulato Widya Astuti

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