期刊名称：Sriwijaya International Journal of Dynamic Economics and Business
印刷版ISSN：2581-2904
电子版ISSN：2581-2912
出版年度：2021
卷号：5
期号：2
页码：173-190
DOI：10.29259/sijdeb.v1i2.173-190
语种：English
出版社：Fakultas Ekonomi Universitas Sriwijaya
摘要：The expectations of various parties regarding accounting in the future are to produce relevant, reliable and comparable information for all parties in assessing and making economic decisions that are more friendly to society and the environment. Factors that must be owned by an entity as a form of concern for the entity towards an environment are: (1). Having attention to the environment (Environmental awareness) itself, then followed by; (2). The organization's involvement in environmental issues (Environmental Involvement). The follow-up of these two factors are; (3). Environmental Reporting, lastly enhanced by; (4). Environmental Auditing which measures and evaluates organizational performance. These activities are formulated into a Suistainability Report, which is compiled in combination with the company's Annual Report or a separate report. The essence of the theory of maqashid al-syari'ah is to realize goodness as well as to avoid badness, or to benefit (mashlahat) and reject madharat. The object of this study were 2 state-owned companies operating in the South Sumatra region with 352 respondents involved. This research uses quantitative methods with primary data. The dependent variable was maqashid syariah, while the independent variable was economic categories, environment categories, and social categories with indicators adopted from Global Reporting Innitiative (GRI). The results of this study indicate that the economic categories, environment categories, and social categories have a positive influence on maqashid syariah.
