scholarly journals The Extent of the Commitment of Islamic Banks Operating in the City of Hebron to Disclose Social Responsibility in the Published Financial Statements

2020 ◽  
Vol 4 (1) ◽  
pp. 43-55
Author(s):  
Raed Abueid ◽  
Amani Tbakhi
Keyword(s):  
Social Responsibility ◽  
Financial Statements ◽  
Financial Data ◽  
Monetary Authority ◽  
Islamic Banks ◽  
Social Responsibilities ◽  
Training Courses ◽  
High Degree ◽  
The City

The research aimed to identify the extent of the commitment of Islamic banks in the city of Hebron to disclose social responsibility in the published financial statements, where a questionnaire was designed to answer the study questions. The questionnaires were distributed to all workers in Islamic banks operating in the city of Hebron, and the study concluded that the extent of The commitment of Islamic banks to disclose social responsibility in the financial data published in the city of Hebron was a high degree within its social responsibility, and the results also showed that there are obstacles when Islamic banks in the city of Hebron disclosed their activities in the areas of social responsibility, and the researchers have recommended the necessity of providing training courses for workers In Islamic banks, to introduce them to the strategy of disclosing social responsibility and its importance, as one of the strategies that contribute to achieving excellence in performance in general, and the need for the Monetary Authority to issue special legislation, related to the adoption of Islamic banks to disclose their commitment to social responsibilities due to its implications for the performance of society.

scholarly journals Tingkat Pengungkapan Corporate Social Responsibility Bank Syariah di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 69-82
Author(s):  
Amalia Imroatul Azizah ◽  
Muhammad Nur A. Birton
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Statements ◽  
Islamic Banking ◽  
Islamic Banks ◽  
New Era ◽  
Corporate Social ◽  
Islamic Companies ◽  
Descriptive Method

The implementation of corporate social responsibility has entered a new era is noexception in Islamic companies, especially of Islamic banking. Islamic Social ReportingIndex is one way of measuring and reporting social responsibility for sharia entity. Thisstudy aimed to describe the practice of social responsibility disclosure based IslamicSocial Reporting Index on Islamic banks in Indonesia is associated with the size of theCommercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, thisstudy using Islamic banks data annual report published in 2011-2013. The results showedan increase in items disclosure in each group BUKU. In general, Islamic banks ISRBUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamicbanks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose socialresponsibility in a more specific and detailed than the equity less from Rp 1 trillion.

scholarly journals The Extent of the Obligation for the Islamic Banks Working in Jordan in the Disclosure of the Social Responsibility Accounting in Their Financial Statements

2016 ◽  
Vol 9 (1) ◽  
pp. 180 ◽  
Author(s):  
Hani Ali Aref Al-Rawashdeh ◽  
Atef Aqeel Al-Bawab
Keyword(s):  
Social Responsibility ◽  
Local Community ◽  
Accounting Standards ◽  
Financial Statements ◽  
Social Dimension ◽  
Islamic Banks ◽  
Accounting Disclosure ◽  
Income Statement ◽  
The Social ◽  
Responsibility Accounting

This study aims at identifying the commitment of the Islamic banks working in Jordan to social responsibility as well as the indenturing of the accounting standards to the Islamic banks to disclose their social responsibility in their financial statements. The population of the study consisted of the managers and assistants of the Islamic banks’ branches working in Jordan or their deputies as a random sample was chosen from said population. (35) Questionnaires were distributed from which (30) questionnaires were recollected rating at (86%) of the study sample. The most important results of the study were that the Islamic banks perform their social responsibilities towards the local community in which they work in addition to the fact that the Islamic accounting standards care for accounting disclosure for the social dimension in the financial statements of the Jordanian Islamic banks in a periodical and organized manner. The study presented several recommendations such as the necessity of embedding social information in the basic financial statements and revealing the amounts of Zakat and donations in separate items in the income statement, the granted goodwill loans statement and due Zakat amounts.

The Effect of Slack Resources on Strategic Corporate Social Responsibility (CSR): Empirical Evidence on Indonesian Listed Companies

2017 ◽  
Vol 5 (2) ◽  
pp. 70-75
Author(s):  
Yosefa Sayekti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Statements ◽  
Financial Data ◽  
Slack Resources ◽  
Strategic Csr ◽  
Corporate Social ◽  
A Company ◽  
Absorbed Slack ◽  
Unabsorbed Slack

Objective - This study examines the effect of companies' slack resources on strategic Corporate Social Responsibility ('CSR') and also non-strategic CSR. By analysing the slack resources as a determinant of CSR, it might indicate the companies' priority regarding their strategic CSR as part of companies' strategy. Methodology/Technique - Instead of using profitability as a measure of slack resources, this study employs slack resources as a variable itself as it was developed by Burgeois (1981), based on financial data in the companies' financial statements. Findings - The empirical result of this study indicates that un-absorbed slack resources positively affect the strategic CSR and also non-strategic CSR of a company, while absorbed slack resources do not significantly affect either. Novelty - Unlike previous studies, this study does not use profitability as a proxy of slack resources, but uses slack resources as a variable itself. Type of Paper - Empirical Keywords: Slack Resources; Corporate Social Responsibility; Strategic CSR; Nonstrategic CSR; Slack Resources; Absorbed Slack Resources; Unabsorbed Slack Resources.

scholarly journals The degree of knowledge of teachers of students with learning disabilities in the primary stage of the computer skills of education in Riyadh

2017 ◽  
Vol 1 (11) ◽  
Author(s):  
Suleiman Ibrahim Al Omran
Keyword(s):  
Learning Disabilities ◽  
Learning Difficulties ◽  
Computer Skills ◽  
Students With Learning Disabilities ◽  
Primary Stage ◽  
Training Courses ◽  
The Difference ◽  
High Degree ◽  
The City ◽  
Descriptive Method

This study aimed to identify the degree of knowledge of students with learning difficulties in the primary stage in the computer skills in Riyadh and to identify the extent of the difference in the degree of knowledge of the computer skills of educational teachers of learning difficulties according to the variables of the study, and use the descriptive method. The results of the study were based on the approval of the sample of the study sample (4.12) from (5.00); high degree of knowledge of the teachers of learning difficulties in the primary stage of the computer skills in Riyadh, and the absence of statistically significant differences in the attitudes of the sample of the study about (The degree of knowledge of the teachers of learning difficulties in the primary stage of computer skills in the city of Riyadh) according to the variables of scientific qualification and variable years of experience and variable training courses in the field of computer. In the light of the results, a number of recommendations were made to increase teachers' knowledge of the learning difficulties of this group of students.

scholarly journals Accounting for Social Responsibility and Its Applicability in Islamic banks: An Analytical Study in Saudi Arabia: محاسبة المسؤولية الاجتماعية ومدى تطبيقها في البنوك الاسلامية: دراسة تحليلية في المملكة العربية السعودية

2021 ◽  
Vol 5 (14) ◽  
pp. 151-174
Author(s):  
Reem Mohammed Al-Balawi Reem Mohammed Al-Balawi
Keyword(s):  
Saudi Arabia ◽  
Social Responsibility ◽  
Human Resources ◽  
Community Service ◽  
Analytical Study ◽  
Accounting System ◽  
Islamic Banks ◽  
The Social ◽  
High Degree ◽  
Responsibility Accounting

The study aimed to identify the understanding Islamic banks in Saudi Arabia of the concept of social responsibility accounting, identify the most important obstacles to the application of social responsibility accounting in Islamic banks in Saudi Arabia, and to know the extent to which Islamic banks in Saudi Arabia apply social responsibility accounting with its three areas of (community service, human resources, and customers). The study used the descriptive analytical approach, the sample of the current study consisted of (102) employees of Islamic banks in Saudi Arabia. The results of the study showed that Islamic banks in Saudi Arabia are aware about the concept of social responsibility accounting, and there are many obstacles to the application of social responsibility accounting in banks, and the results showed that the application of banks of the areas of social responsibility accounting (customers, human resources, community service) with a high degree. The study recommended the development of the trends of economic institutions towards the use of the social responsibility accounting system.

Ethical Rules of the Audit Profession and the Role of Compliance in Narrowing the Expectations Gap between Auditors and Financial Statements Users

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Hasan Al qtaish
Keyword(s):  
Financial Statements ◽  
Point Of View ◽  
Expectations Gap ◽  
Expectation Gap ◽  
Training Courses ◽  
The Subject ◽  
Professional Care ◽  
High Degree ◽  
Audit Standards

The aim of the study is to identify the ethical rules of the audit profession and the role of its commitment in narrowing the expectation gap from the point of view of auditors in Jordan. For the purposes of collecting information related to the subject of the study, the researcher used a questionnaire directed to a sample of 44 auditors all subjected to analysis, and the researcher used descriptive statistical methods, and tested (T-test) for a single sample to test hypotheses. One of the results of the study included the role of auditors to adhere to the ethical rules of the audit profession (integrity, propriety, independence, competence, due professional care, and confidentiality of information) and to a high degree in narrowing the expectation gap. The researcher provided a range of recommendations, the most important of which are: the need for supervisors and regulators of the audit profession to hold conferences, training courses, workshops and seminars with the aim of increasing communication, educating and sensitizing users of financial statements on the nature of the work and duties of auditors to reduce the expectation gap. The need to strengthen the auditors' commitment to audit standards in general and the ethics of the audit profession and the rules of professional conduct in particular through the development of scientific curricula and study plans in the accounting departments of Jordanian universities

scholarly journals Implementation of entity financial accounting standars without public accountability (SAK-ETAP) in sharia cooperatives in Bandar Lampung City

2021 ◽  
Author(s):  
Nurmala Nurmala ◽  
D Anggraini ◽  
E Yuniarti
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Financial Data ◽  
Financial Accounting ◽  
Public Accountability ◽  
The Real ◽  
Financial Conditions ◽  
Analysis Technique ◽  
Real Value ◽  
The City

This study aims to analyze the application of SAK-ETAP in Islamic cooperatives inBandar Lampung City in preparing their financial statements. The expected benefit is to assistcooperatives to apply SAK-ETAP in preparing their financial statements so that the financialstatements can describe the real financial conditions of the cooperatives. With this realfinancial condition, the tax paid is close to the real value so that it can increase state/regionalincome. This research is using sharia cooperatives in the city of Bandar Lampung as subjects,especially in Kedaton and Rajabasa districts, with the consideration that the cooperative isclose to Lampung State Polytechnic due to pandemic conditions. The data needed arecooperative financial statements, interviews with supervisors and administrators, and SAKETAP. Sharia cooperative financial data obtained is as much as seven. Of the sevencooperative data that can be processed are 6 cooperative data. The analysis technique used isdescriptive qualitative by comparing the financial statements of Islamic cooperatives with theapplication of SAK-ETAP. The results obtained show that the six cooperatives haveimplemented the processes and procedures for the operation well or are already following theFinancial Accounting Standards for Entities without Public Accountability (SAK-ETAP).

Pengaruh Tingkat Literasi Keuangan Syariah dan Kepercayaan Masyarakat terhadap Minat Menabung di Bank Syariah

2020 ◽  
Vol 3 (2) ◽  
pp. 140-153
Author(s):  
Resti Fadhilah Nurrohmah ◽  
Radia Purbayati
Keyword(s):  
Financial Literacy ◽  
Linear Regression Analysis ◽  
Public Trust ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Confidence ◽  
Islamic Banks ◽  
Variable Level ◽  
Analysis Technique ◽  
The City

The purpose of this study was to study the level of Islamic financial literacy and public confidence in the interest in saving in Islamic banks. The variables in this study are the level of Islamic financial literacy (X1), public trust (X2), and interest in saving (Y).The method of this study is descriptive quantitative approach. The data source of this study are primary data obtained by distributing questionnaires. Respondents taken are residents in the city of Bandung, with samples domiciled in the city of Bandung and at least 17 years old. The data analysis technique uses multiple linear regression analysis. The results showed that the variable level of islamic financial literacy and public trust has positive effect in the interest in saving in Islamic banks. The findings in this study provide a reference to Islamic banks, the level of literacy and public trust regarding interest in saving, therefore Islamic banks must socialize to the public.

Incidence of Stakeholders in the corporate social responsibility of micro, small and medium-sized enterprises of Santa Marta

2018 ◽  
Vol 34 (62) ◽  
pp. 3-19
Author(s):  
Guillen León ◽  
Sergio Afcha
Keyword(s):  
Factor Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Chain ◽  
Training Programs ◽  
Small And Medium Enterprises ◽  
Corporate Management ◽  
Medium Enterprises ◽  
Corporate Social ◽  
The City

This article analyses the perception and application of corporate social responsibility (CSR) practices in a sample of 499 micro, small and medium enterprises (MSMEs) in the city of Santa Marta (Colombia) following the theory of Stakeholders. Specifically, the interdependence technique of exploratory factor analysis was used to determine the most influential Stakeholders in the execution of CSR practices. It was found that Stakeholders related to the value chain, the environment and corporate management favour social responsibility actions in local MSMEs. In contrast, community and government have less influence on the development of social responsibility practices in MSMEs. Additionally, it was found that the size of the business acts as an important moderator of the development of the CSR. Given that there is a distinctive influence of Stakeholders in the development of responsible practices in the MSMEs of Santa Marta, it is suggested that comprehensive training programs on social responsibility be promoted in smaller companies.

Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

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