ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR): GREEN ACCOUNTING MODEL APPROACH IN ISLAMIC UNIVERSITY

Tantina Haryati Student of Doctoral Program in Accounting, Airlangga University, Surabaya
Muslich Anshori Airlangga University, Surabaya
Basuki Airlangga University, Surabaya

Abstract

Introduction. Islamic Corporate social responsibility (ICSR) and social reporting has become a critical issue for many companies due to the increase of public awareness about the impacts of companies on society and environment. The form of Islamic social responsibility is such as an ethical policy that carries ethics and norms by the context of an Islamic perspective, namely carrying out practices by an Islamic social responsibility framework based on maqashid sharia. The purpose of this research were 1) how is the implementation of green accounting in IUSR based on maqashid sharia at Islamic University Social Responsibility, 2) how is the implementation model of green accounting in IUSR based on maqashid sharia at Islamic University Social Responsibility. Method. This research was qualitative research with case studies, namely by interview and documentation. Result. The results of this study were can be explained through the lens of legitimacy theory which supports Islamic banks’ engagements in social responsibility practices and disclosure to seek and maintain their license for operation in the community. Conclusion. Also include non-Islamic banks to examine the effects of Shariah on the tendency toward ICSR reporting and A new implementation model for Islamic University Social Responsibility in terms of environmental sustainability, especially regarding environmental accounting, Islamic university social responsibility, and Maqasid Syariah.

 

 

 

Keywords:

Islamic Corporate social responsibility (ICSR), Green Accounting, Islamic University Social Responsibility, Maqashid Sharia.

 

 

 


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References



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