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.

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.

scholarly journals THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT

2017 ◽  
Vol 14 (02) ◽  
pp. 120
Author(s):  
Syahril Syahril ◽  
Isnani Yuli Andini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Objective Analysis ◽  
The Social ◽  
Corporate Social ◽  
And Control ◽  
Descriptive Qualitative

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.Keywords: Internal Accountant, Corporate Social Responsibility, Hospital

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 IPTEKS STANDAR AKUNTANSI KEUANGAN NO. 28 PADA PT ASURANSI ADIRA DINAMIKA CABANG MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Natasia Iroth ◽  
Greyshella Sesdi Mamangkey ◽  
Lidia M Mawikere
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Important Thing ◽  
Head Office ◽  
Insurance Contracts ◽  
Income Statement ◽  
Accrual Basis ◽  
Basis Method ◽  
Branch Office ◽  
Work Orders

Insurance is an institute who have important role in the economy. Companies are asked to manage and compile their financial statements, because that is an important thing that will greatly affect the company's productivity. For this reason, in every company have to apply be valid accounting standards to make information that is can understood by wearer of financial statements. In the presentation of financial statements, the income statement is a very important component, especially for calculation’s company expenses and income. Then it is necessary to recognize and record properly and in accordance with be valid standards. The aim of this research is to analyze the conformity of recognition of company income and expenses and PSAK No. 28 concerning Accounting for loss insurance contracts. The method used is the analysis of profit and loss statements with components in which the income and expense of PT Asuransi Adira Dinamika branch of Manado with PSAK No. 28. From the results of this study it was concluded that PT Asuransi Adira Dinamika Manado branch has recognized revenue and expenses appropriately according to standards, namely revenues recognized at the time of issuance of policies (contracts) and claims expenses recognized as expenses when issuing work orders (SPK) from headquarters. The company applies the accrual basis method in recognition of revenues and expenses, where transactions are recorded and reported at the time of the event and not when cash or cash equivalents are received (paid). Each company transaction is inputted systemically from the branch office to the head office in accordance with the detailed classification.Keywords : Revenue, Expense, Insurance, PSAK. N0 28

scholarly journals The Future of The Profession of Accountant Sharia Enter MEA In 2017

2017 ◽  
pp. 31
Author(s):  
Agus Arwani
Keyword(s):  
Social Responsibility ◽  
Agency Theory ◽  
Conflict Of Interest ◽  
Science And Technology ◽  
Accounting Standards ◽  
Financial Statements ◽  
The Other ◽  
The Future ◽  
The Right ◽  
The Impact

Accountants are the actors who contribute to the establishment and implementation of accounting as a structure. On the other hand the consequences of the application of modern accounting shows the impact of a less than satisfactory. Facts show the number of accounting manipulation scandal that hit the company's financial statements and the low awareness of their social responsibility and the environment implies that very large changes in accounting principals. Accounting reality is part of how accountants take on the role. Deviations reality always brings accountants as party central is how actors and structures form mutually met. Habitus actor '' greedy '' met with accounting (capitalism) as a structure that legitimize it. In reality accountant (agent) looks so lost in the shackles of capitalism, so the agency theory in the form of a conflict of interest, it seems to shift the basis of mutual symbiosis between the interests of management and accountants. Accountants must be returned khittah her as a sovereign profession, he is an ideologue as Rausyan Fikr. All forms of deep-an accountant in worship, glorify the '' number '' in the sense of making all tasks as tasks (treatises) '' prophetic '' to map the right stakeholders fairly and correctly. This can only take place within the frame sovereign  and raise awareness of the Godhead (fervently) to put God at the summit toward accountability. Readiness accountant sharia in entering the MEA in 2017 with preparing the capabilities and expertise of sharia-based accounting standards IFRS, Accounting Sharia must understand the risks of sharia, sharia accounting should be standardized SDI International, science and technology capabilities accountant sharia be reliable.

Crowdfunding success: the role of co-creation, feedback, and corporate social responsibility

2019 ◽  
Vol 26 (3) ◽  
pp. 449-466
Author(s):  
Leonardo Mastrangelo ◽  
Sonia Cruz-Ros ◽  
Maria-Jose Miquel-Romero
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Qualitative Comparative Analysis ◽  
Social Dimension ◽  
Financial Success ◽  
Content Type ◽  
Four Dimensions ◽  
The Social ◽  
Corporate Social ◽  
Personal Success

Purpose The purpose of this paper is to investigate the factors that determine two forms of crowdfunding campaign success: success in securing the necessary financial resources and personal success in terms of the entrepreneur’s satisfaction. Specifically, it studies factors linked to the relationship between entrepreneurs and funders (co-creation and feedback) and factors linked to the campaign’s content (dimensions of corporate social responsibility (CSR)). Design/methodology/approach An empirical study of 52 crowdfunding entrepreneurs was conducted. Data were gathered using a structured questionnaire. Fuzzy-set qualitative comparative analysis was performed. Findings For financial and personal success, all factors, except the social dimension of CSR, are necessary conditions. Two configurations are sufficient for entrepreneurs to achieve financial success. The first configuration that is sufficient for personal success is the same as the first configuration for financial success. The second configuration for personal success is similar to the second configuration for financial success, except that it also includes financial success itself. Research limitations/implications Entrepreneurs should invest in CSR and seek to improve the quality of their relationships with their funders. Crowdfunding platforms should design and manage co-creation and feedback tools that are capable of providing deep knowledge of users’ opinions and concerns whilst generating value. The limitations of this study are that only the reward-based crowdfunding model was considered, and the data covered just two platforms. Originality/value This study contributes to the literature by presenting empirical analysis of the factors that influence financial success and personal success in reward-based crowdfunding. It examines aspects that strictly refer to the content of the project and aspects that refer to the entrepreneur–funder relationship. Specifically, the roles of the four dimensions of CSR were considered. Moreover, the fsQCA method provides a fresh approach to research in this area.

Classification of profit-sharing investment accounts

2017 ◽  
Vol 10 (3) ◽  
pp. 351-370 ◽  
Author(s):  
Aprilia Beta Suandi
Keyword(s):  
Financial Reporting ◽  
Sample Selection ◽  
Accounting Standards ◽  
Financial Statements ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Content Type ◽  
Current Accounting ◽  
Islamic Financial Institutions

Purpose The purpose of this paper is to examine the classification of profit-sharing investment accounts (PSIAs) under various accounting standards, and determine whether Islamic banks maintain uniform practices when the same accounting standards are applied. It also aims to determine whether Islamic banks consider investment account holders (IAHs) important financial statement users by disclosing necessary information pertaining to PSIAs. Design/methodology/approach A sample composed of financial statements from 63 Islamic banks from 15 countries is compared with respect to the information related to PSIAs. Findings The results show heterogeneity of classification for PSIAs. Applying the same standards does not lead to the uniform classification of PSIAs when banks apply International Financial Reporting Standards, while financial statements applying Financial Accounting Standards by the Accounting and Auditing Organization for Islamic Financial Institutions are more similar. The perplexity in classifying PSIAs brings obscurity on the treatment for PSIA-related accounts, particularly returns attributable to IAHs. The fact of fewer disclosures pertaining to PSIAs in Islamic banks – which apply accounting standards not specifically tailored to Islamic finance – suggests that IAHs receive less attention under those accounting standards. Research limitations/implications The main limitation relates to the lack of financial statements available online and the possibility of sample selection bias toward larger Islamic banks. Originality/value This research contributes to the limited literature on accounting for PSIAs, and reveals the diversity of reporting methods for unique transactions in Islamic banks and the insufficiency of current accounting standards to guide them, which create possible challenges of comparability.

scholarly journals The Analysis of Students’ Opinions about the Social Responsibility Of Ukrainian Universities

2021 ◽  
Vol 12 (2) ◽  
pp. 527-538
Author(s):  
Kateryna Tryma
Keyword(s):  
Social Responsibility ◽  
Local Community ◽  
State University ◽  
Social Functions ◽  
Teaching And Research ◽  
Social Mission ◽  
Research Activities ◽  
The Social ◽  
The University ◽  
Civic Universities

Aim. The paper is aimed to investigate the students’ opinion about the social responsibility carried out by higher education institutions (HEIs) in Ukraine. Nowadays social responsibility has become one of the key characteristics of modern HEIs. Ukrainian universities are trying to become 'civic universities', i.e., institutions which contribute to the development of the local community. The students, as key stakeholders of the university activities, also take part in this process. Methods. To investigate the social responsibility of the Ukrainian HEIs, the case study method is used in the present paper: the case of Mariupol State University and its social functions within the city are highlighted. The online survey was applied to investigate the level of students’ awareness of the university social functions and the role played by the university in the local community. Materials published by the university and the results of the survey have been analysed to test the hypothesis that students consider Mariupol State University to be a socially responsible university which cooperates with the local community. Results. The students’ opinion on the social functions carried out by Mariupol State University is that this local university has strong ties with the local community and authorities and perform its social mission. However, the social functions of the university, according to the students, are limited by teaching and research activities. Few students consider social responsibility of the university in a wider context. Conclusion. On the example of the MSU the paper shows that modern universities in Ukraine perform social functions and try to become truly civic universities to contribute to the development of the local communities in cooperation with different stakeholders. Nevertheless, students as a key stakeholder of the university activities still consider social responsibility of the university primarily aimed at teaching and research.

scholarly journals La responsabilidad social en el mapa estratégico de las universidades públicas

2009 ◽  
pp. 157 ◽  
Author(s):  
Montserrat Núñez Chicharro ◽  
Inmaculada Alonso Carrillo
Keyword(s):  
Social Responsibility ◽  
Internal Control ◽  
Bologna Process ◽  
Social Dimension ◽  
Cultural Changes ◽  
The Social ◽  
Strategy Map ◽  
Fast Adaptation ◽  
Definition Of ◽  
The Impact

Los cambios acaecidos en los últimos años en el entorno socio-económico y cultural global, determinan la necesidad de una rápida adaptación de la Universidad que pone a prueba sus rígidas estructuras. La dimensión social del proceso de Bolonia debe considerarse desde una perspectiva estratégica, es decir, debe analizarse la repercusión que, las políticas correctoras de las deficiencias detectadas por los grupos de interés, tienen en relación con el desarrollo de la misión de las universidades.<br />El desarrollo actual del concepto de Responsabilidad Social y de los modelos de divulgación de la misma, son una oportunidad para incorporar los aspectos sociales del proceso de cambio dado que se incluyen dentro de la triple perspectiva. En este sentido debemos estudiar la dimensión social desde un marco más amplio que es la Responsabilidad Social de la Universidad.<br />La misión de la Universidad está definida en la mayor parte de los casos en términos de Responsabilidad Social, sin embargo las herramientas de control interno no explican la relación entre los factores claves de la responsabilidad social y el grado de cumplimento de su misión, por ello proponemos un mapa estratégico que muestre las relaciones causales de los factores que inciden en dicho cumplimiento.<br /><br />The major socio-economic and cultural changes of the last few years emphasize the necessity for a fast adaptation of University, which puts its rigid structure to the test. The social dimension of the Bologna Process must be considered from a strategic perspective, that is, we must analyse the impact of the policies aimed at correcting the deficiencies noticed by the interest groups, in relation to the degree of completion of the mission of universities. The current definition of the concept of Social Responsibility and its models of divulgation represent an opportunity to integrate the social aspects of the process of change as these are included within the triple perspective. In this sense, we must study the social dimension in a wider framework which is the University Social Responsibility. The mission of university is defined in most cases in terms of Social Responsibility; however, the tools for internal control do not evidence the connection between the key factors for Social Responsibility and the degree of accomplishment of university's mission. For this reason, we propose a strategy map which shows the causal relationships of those factors which have a bearing on such accomplishment.<br />

scholarly journals Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA)

2016 ◽  
Vol 7 (1) ◽  
pp. 163
Author(s):  
Agus Arwani
Keyword(s):  
Social Responsibility ◽  
Agency Theory ◽  
Conflict Of Interest ◽  
Science And Technology ◽  
Accounting Standards ◽  
Financial Statements ◽  
The Other ◽  
Other Hand ◽  
The Right ◽  
The Impact

Accountants are the actors who contribute to the establishment andimplementation of accounting as a structure. On the other hand theconsequences of the application of modern accounting shows the impact ofa less than satisfactory. Facts show the number of accounting manipulationscandal that hit the company’s financial statements and the low awarenessof their social responsibility and the environment implies that very largechanges in accounting principals. Accounting reality is part of how accountants take on the role. Deviations reality always brings accountants as party central is how actors and structures form mutually met. Habitus actor ‘’ greedy ‘’ met with accounting (capitalism) as a structure that legitimize it. In reality accountant (agent) looks so lost in the shackles of capitalism, so the agency theory in the form of a conflict of interest, it seems to shift the basis of mutual symbiosis between the interests of management and accountants. Accountants must be returned khittah her as a sovereign profession, he is an ideologue as Rausyan Fikr. All forms of deep-an accountant in worship, glorify the ‘’ number ‘’ in the sense of making all tasks as tasks (treatises) ‘’ prophetic ‘’ to map the right stakeholders fairly and correctly. This can only take place within the awareness frame of the Godhead (fervently) to put God at the summit toward accountability. Readiness accountant sharia in entering the MEA in 2016 with preparing the capabilities and expertise of sharia-based accounting standards IFRS, Accounting Sharia must understand the risks of sharia, sharia accountingshould be standardized SDI International, science and technology capabilitiesaccountant sharia be reliable

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