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

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.

Influence of profitability on responsibility accounting disclosure – Empirical study of Vietnamese listed commercial banks

Corporate social responsibility is the development trend in globalization. Businesses need to be accountable to shareholders. An organization should handle the relationship between community, economic, and social factors. The disclosure of responsibility accounting information by businesses has important implications for information users as well as stakeholders. The paper is intended to verify the influence of profitability on the disclosure of responsibility accounting of all listed commercial banks in Vietnam. The paper employs time series data for 2015–2019 and uses the ordinary least square method to test the model. Five independent variables related to profitability are examined. The results of the study show that ROA and ROE have a positive influence on responsibility accounting disclosure. Thereby, the state agencies of Vietnam need to promulgate regulations of responsibility accounting disclosure according to international standards and strictly control the disclosure of Vietnamese commercial banks to improve the quality of the information in the context of international integration.

Responsibility Accounting on Amil Zakat Organization

Responsibility accounting carried out by organizations in the business sector is based more on material budgets. This budget is in the form of accumulated costs at the responsibility center that is used to assess management performance. Islam explains that accountability based on al-Mishbah's interpretation has a broad essence. Responsibility accounting includes the relationship between humans and humans (material), environmental (social), and Creator (spiritual). This research uses a qualitative method with an exploratory case study approach. The case study approach was chosen because the context of accountability accounting is an important understanding related to phenomena that occur in the field. The exploratory type case study approach was chosen with the aim of the researcher to reconstruct the existing accounting responsibility in Nurul Hayat Surabaya in accordance with the terminology at the Al Mishbah interpretation. The results obtained that Nurul Hayat Surabaya has a vertical relationship to the Creator, horizontal to direct stakeholders and indirect stakeholders, as well as a commitment that is in line with the four characteristics of Rasullullah. So according to the thought of the accounting accountability reconstruction researchers, what happened could be that in Nurul Hayat Surabaya, it could be in accordance with al-Mishbah's interpretation of tijarah. Responsibility accounting is material, social and spiritual.

The importance of implementing the responsibility accounting features in Jordanian public companies in limiting the occupational fraud from the point of view of internal auditors and external auditors

This paper was conducted to determine the importance of applying the features of responsibility accounting in Jordanian shareholding companies in limiting occupational fraud from the point of view of internal auditors and external auditors. It focuses on comparing their opinions and attitudes towards this issue. The study used a questionnaire that was designed and distributed to a random sample of 98 internal auditors who were shareholders of the firms and 93 external auditors who audited the accounts of the companies. The data collection tool included paragraphs about the seven features of responsibility accounting represented like dividing the organizational structure of the company into responsibility centers, and the existence of a system of delegation to the managers of responsibility centers with their powers in the shareholding. Statistical analysis of the data was performed using the SPSS statistical package. It was found that there is a role to adopt and apply all the features of responsibility accounting in Jordanian shareholding companies from the point of view of both internal and external auditors in limiting occupational fraud. The study recommended the adoption of an accounting system in companies that are in line with responsibility accounting given their role in limiting occupational fraud. The study also sheds light on the importance of external auditors giving attention to reviewing and evaluating the organizational environment and administrative procedures in the company to ensure that they are consistent with integrity and honesty.

The Role of Social Responsibility Accounting Impact in Supporting Competitive Advantage for Industrial Establishment (Filed Study on the Company Matthew Petroleum)

The study examined the role of impact of social responsibility accounting in supporting the competitive advantage in industrial firms. The problem of study raised the following question: Did the disclosure of social responsibility cost help to support competitive advantage. The study aimed to Disclosing the cost of charitable donations helps to support the competitive advantage of industrial facilities. The study used the analytical descriptive method and for achieving the objectives of the study, the hypotheses below were tested as follows: the first hypothesis Disclosing the costs of social responsibility helps to support competitive advantage. The second hypothesis was The size of the expected return from the adoption of social responsibility helps to support the competitive advantage of industrial structures. The findings found that Disclosing the cost of disability training programs helps to support the competitive advantage of industrial facilities. The most important recommendations indicated that the industrial firms should increase their interest in serving the community in which working by providing jobs opportunities and share in supporting activities and social, cultural, healthy and sport services

Pengaruh Akuntansi Pertanggungjawaban pada Efektivitas Pengendalian Biaya dengan Motivasi Kerja sebagai Pemoderasi

A shopping center has extensive operational activities so that managers are unable to control costs without the help of other parties. Required application of responsibility accounting in helping to actualize the delegation of authority and responsibility in order to achieve effective cost control. The purpose of this study is to obtain empirical evidence about the effect of the application of accountability accounting on the effectiveness of cost control with work motivation as a moderating research. This study was conducted by taking the population of shopping centers in Gianyar Regency. Through the saturated sampling method the researcher obtained 37 research samples. The analysis technique used is Moderate Regression Analysis. The results obtained are the responsibility of accounting has a positive effect on the effectiveness of cost control. And work motivation is able to moderate the relationship between the application of responsibility accounting to the effectiveness of cost control. Keywords: Responsibility Accounting; Cost Control; Work Motivation.

The Implementation of Liability Accounting on Managerial Performance in PT. Telkom Tbk, Medan Branch

This study aims to examine the effect of the application of responsibility accounting on managerial performance. The sample used in this study were 35 respondents. Data obtained by purposive sampling method. Data collection was carried out using a questionnaire. A total of 35 questionnaires were sent and 35 questionnaires were returned. The research hypothesis was tested using a simple regression method with the help of SPSS (Statistical Product and Service Solutions). Based on the results of this study, it can be concluded that the application of responsibility accounting has a significant effect on managerial performance.