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STUDI EKSPLORASI PRAKTIK CORPORATE SOCIAL RESPONSIBILITY SERTA MOTIF YANG TERKANDUNG DIDALAMNYA (KASUS PERUSAHAAN GO PUBLIK DIBURSA EFEK INDONESIA) Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 5, No 9 (2010)
Publisher : Universitas Wahid Hasyim

This article describes the scope of practice of social responsibility sejauhmanan conducted by the company, what the underlying motive, as well as the availability of coverage the company made the disclosure in the report tahuanan. The research on this topic empirically based argument that echoes of the past decade It was not followed konsiten by the company in implementing social responsibility, as accountability and openness. The came a series of questions, why is there a company inconsistent behavior, there is a motive behind it, what and how can any portrait of the implementation of social responsibility that has been The results showed that the availability of corporate accountability and openness in annula report are at a higher gap, ie there are companies doing with full disclosure kesereiusan, even the number of social disclosures reach 600 items. On the other hand, there are also companies simply do disclosure obligations suggested by the rules, even the number of social pengungakapn less than 30 items. The reason that companies use in tersebuit disclosure is a trade of cost and benefit, which, more economic motives as tendencius. The Company made further disclosures using large part because of social pressure system (system epproech). Viewed from the aspect of social responsibility strategy implementation, there are three approaches, namely: (1) philantrppic, (2) semi-productive partnerships, and (3) productive partnership. Keywords: Social Responsibility, Motive Aprroarch, System Approch, Philantrpic; Community Development. Keywords: Social.

Investasi Keuangan Haji Melalui Sukuk Negara : Model Maqashid Al-Syari’ah Husnurrosyidah Husnurrosyidah; Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 15, No 2 (2020): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v15i2.3787

Penelitian ini menggunakan metode deskriptif argumentatif. Investasi dana haji ke dalam sukuk sesuai dengan prinsip syariah berdasarkan akad ijarah, mudarabah, musyarakah, istishna’, salam dan akad lainnya atau kombinasi akad sepanjang tidak bertentangan dengan prinsip syariah serta diawasi oleh DSN-MUI dan OJK. Konsep maqashid al-syari’ah yang terdiri atas dimensi al-din, al-nafs, al-aql, al-nasl dan al-mal telah terdapat pada keseluruhan manfaat sukuk sehingga terpenuhinya kebutuhan-kebutuhan daruriyyat, hajiniyat dan tahsiniat dalam investasi sukuk. Oleh karena itu, berdasarkan model maqashid al-syari’ah investasi sukuk pada dana haji Indonesia merupakan investasi yang bernilai maslahah. Kata Kunci : Sukuk; Dana Haji; Maqashid Al-Syari’ah. Abstract This research method uses descriptive argumentative. The hajj fund investment into sukuk is in accordance with sharia principles based on the ijarah, mudarabah, musyarakah, istishna', salam and other contract agreements or contract combinations not conflict with sharia principles and there are supervised by DSN-MUI and OJK. The concept of maqashid al-syari'ah which consists of the dimensions of al-din, al-nafs, al-aql, al-nasl and al-mal has been found in all the benefits of sukuk so that the needs of daruriyyat, hajiniyat and tahsiniat are met in sukuk investment. Therefore, sukuk based on the maqashid al-syari'ah model for Indonesian hajj fund investment because there are maslahah value. Keywords : Sukuk; Hajj Fund; Maqashid Al-Syari’ah.

Perkembangan Behavioral Accounting Wujud Open Ended Ilmu Akuntansi sebagai Sosok Social Science Nor Hadi; Ernawati Budi Astuti
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2006)
Publisher : Universitas Wahid Hasyim

The shift of accountancy dicipline has been clearly marked over the past two decades. Normative accountancy that has triumphed for a few decades and has been an icon in accounting practices has gained criticism from many parties, both practitioners and academics. It wa due tothe fact that normative accountancy which is based on researches cannotbe implemented in every day lives. Concequently, a new insight is offering a new understanding of descriptive accountancy in real life.The shift of behaviour accounting is closely related to its epistemology underpinnings, where accounting is not a mono method in nature, but it is actually multi method. That is, whitin its epistemology design, which is the way dicipline is designed,accounting is recognizingand embracing many paradigms.Therefore, accounting is an open ended dicipline that is openended in nature toward social science theories, such as sociology, anthropology and psychology,especially when it is the non positivistic epistemology that is being used as its cornerstone in accounting development researches. This is where normative accounting emerged and developed to explain the phenomenon naturally.The area of behaviral accounting development into: (1) The antecedents and consequences of using acoounting information to evaluate subordinate performance; (2) The role of budget participation in organization control; (3) The consequences of incentive compensation contrancting; (4) The antecedents and consequences of effective control and budgetting system design.

SOCIAL RESPONSIBILITY : KAJIAN THEORETICAL FRAMEWORK, DAN PERANNYA DALAM RISET DIBIDANG AKUNTANSI Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 4, No 8 (2009)
Publisher : Universitas Wahid Hasyim

Past decades, the issue of corporate social responsibility very debated, demanding move corporate orientation from shareholder to stakeholder orientation. Implementation of social responaibility, described in social theories such as ethics theory, legitimacy theory, stakeholder theory, contracting theory, political theory and much more. In the perspective of legitimacy theory, companies existancies can not avoid the existence of stakeholders who are the parties to the mutual influence of the company. To that end, the company must maintain the congruence of interests between the company-of stakeholders (stakeholder theory).Corporate social responsibility is increasingly penetrated by no limits, apparently has an important role in the development of accounting, which is increasingly rampant social accounting studies (social accounting). That, of giving legitimacy of accounting as a social science that is open to the development of field phenomenon. The real manifestation of accounting response to social issues is increasingly widespread social studies Consequences of disclosure in relation to economics. Most developments do not question the aspect of social accounting matters: (a) why the company conducts social reported; (b) what are the social content of the report gives the signal to company performance, (3) what are the dimensions of corporate social performance measures, (4) whether effective enough social responsibility and meet the expectations of stakeholders, and (5) whether the most appropriate approach in the implementation of social responsibility.Key words: Corporate Social Responsibility, legitimation, stakeholder

Menggagas Rekonstruksi Akuntansi Syariah Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2006)
Publisher : Universitas Wahid Hasyim

The birth of PSAK No. 59 has made pro and contra on the application.The background was pessimist on one side and optimist on the other, that it was urgent to prevail the syariah accounting. Artikel ini konsistensi penggunaan standar akuntansi perbankan syari’ah PSAK No. 59 pada bank berbasis syari’ah termasuk unit bisnis bank umum yang beroperasi berbasis syari’ah”

DISPARITIES CSR IMPLEMENTATION IN DEVELOPING COUNTRIES: CSR PRACTICES IN STATE-OWNED COMPANIES AT THE INDONESIAN STOCK EXCHANGE Nor Hadi; Khanifah Khanifah; Agus Triyani
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 1 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i1.8683

Corporations have yet to maximally realize their social responsibility in Indonesia. This study seeks to understand companies' reporting of their corporate social responsibility (CSR) programs, as well as investigate the optimal forms and strategies for CRS. Primary and secondary data were collected; the former through interviews with ten corporate actors (CEOs and CSR directors), and the latter through a reading of corporations' annual reports for 2019. Analysis shows that an economic rationale, oriented towards calculating the costs and benefits of programs, is one major reason for CSR falling short of its potential. Further exacerbating the issue, lax government regulations have given corporations significant space in interpreting the best practices. To ensure optimal CSR implementation, an integrated support system may be used, one capable of pressuring corporations through the threat of litigation. Such an integrated support system model would enable government development programs to be integrated with CSR, and to be realized synergistically and sustainably. This article is limited to the perspectives of external stakeholders (governmental, non-governmental, and community actors), and thus further research is necessary to uncover internal perspectives and achieve a more comprehensive understanding.

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