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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Madaniya
Diana Nurindrasari
Politeknik Negeri Malang
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Journal : Jurnal Ilmiah Akuntansi dan Finansial Indonesia

 1 
Konstruksi Pengukuran Kinerja Social Enterprise Berbasis Perspektif Deep Ecology Diana Nurindrasari; Ardiansyah Ardiansyah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.158 KB) | DOI: 10.31629/jiafi.v6i1.5145

Abstract

Social Enterprises has been an explosion in methodologies and tools for assessing social performance and impact, but with little systematic analysis and comparison across different approaches. Social Enterprises need to start systemically measuring their performances to support decision-making and ensure the development and sustainability of the environment and society. This paper aims to contribute to the state-of-the-art literature by developing an approach that could be applied by Social Enterprises to measure their results concerning social, environmental, and economic impacts. By embracing interdisciplinary views of accounting and anthropology, we use synchronic-diachronic literature study. This research using deep ecology to construct multidimensional perspective in building the foundation of performance measurement on Social Enterprises.
ANALISIS PENGARUH KINERJA KEUANGAN DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) TERHADAP PENGELUARAN ZAKAT PERUSAHAAN (Studi Kasus Bank Umum Syariah di Indonesia Tahun 2017-2021): (Studi Kasus Bank Umum Syariah di Indonesia Tahun 2017-2021) Tathia Rizki Alika; Diana Nurindrasari; Fatimah Annisa
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.6317

Abstract

This study aims to analyze the effect of the financial performance and Islamic Corporate Social Responsibility (ICSR) on the corporate zakat in sharia commercial banks in 2017-2021. This study uses a quantitative approach with the population of 15 Islamic Commercial Banks in Indonesia registered with the OJK in 2017-2021. The source of data comes from secondary data in the form of financial statements and annual reports contained in each company's website. The samples are 6 Islamic Commercial Banks obtained by using a purposive sampling method. Data analysis used is a multiple linear regression test. The results of this study indicate that partially ROA has no a significant effect on the company's zakat, ROE has a significant effect on the company's zakat, NOM has no a significant effect on the company’s zakat, and Islamic Corporate Social Responsibility (ICSR) has a significant effect on the company's zakat. Meanwhile, simultaneously, the financial performance and Islamic Corporate Social Responsibility (ICSR) have an effect on the company's zakat.
Co-Authors Ardiansyah Dyah Metha Nurfitriasih Erfan Rohadi Fatimah Annisa Hendra Pradibta Novrida Qudsi Lutfillah Nurhasan, Usman Padma Adriana Sari Rakhmat Arianto Rosy Aprieza Puspita Zandra Tathia Rizki Alika