印度尼西亚伊斯兰金融机构的零浪费核算及其在实现可持续发展目标中的作用

IF 1 Q3 ECONOMICS Etikonomi Pub Date : 2020-09-28 DOI:10.15408/ETK.V19I2.15538
Yaser Taufik Syamlan, M. Mukhlisin
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引用次数: 1

摘要

本研究旨在提出印度尼西亚伊斯兰金融机构的零浪费会计模型,以及它与实现可持续发展目标的关系。由于研究的性质是探索性的,因此研究采用了解释性方法,这对于用“令人信服”的方法来验证研究至关重要,而不是对数据的可靠性、有效性和结果的概括进行实证测量。调查结果表明,零浪费会计符合伊斯兰教法的精神,伊斯兰教法已成为伊斯兰金融机构成立宗旨的一部分。零浪费会计的来源和用途声明应成为额外披露的内容之一。本文揭示了会计准则制定者对零浪费会计的必要性。JEL分类:G20,G52,Q56如何引用:Syamlan,Y.T.和Mukhlisin,M.(2020)。印度尼西亚伊斯兰金融机构的零浪费会计及其在实现可持续发展目标中的作用。Etikonomi:Jurnal Ekonomi,19(2),xx–xx。https://doi.org/10.15408/etk.v19i2.15538.
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Zero Waste Accounting for Islamic Financial Institutions in Indonesia and Its Role in Achieving Sustainable Development Goals
This study aims to propose a model of Zero Waste Accounting in Islamic Financial Institutions in Indonesia and how it is relevant to the achievement of Sustainable Development Goals (SDGs).  Due to the nature of the research that is exploration thus the research adopts interpretative approach that is essential to validate the research with “convincingness” approach rather than positivist measures of the reliability, validity of data and the generalization of results. The finding documents that Zero Waste Accounting is in vein with the spirit of Maqashid ul-Shariah that has been embedded as a part of the purpose of Islamic financial institution establishment. Statement of Sources and Uses of Zero Waste Accounting should become one of the additional disclosures. The paper sheds a light the need on Zero Waste Accounting for the accounting standard setters. JEL Classification : G20, G52, Q56 How to Cite: Syamlan, Y. T., & Mukhlisin, M. (2020). Zero Waste Accounting in Islamic Financial Institutions in Indonesia and Its Role in Achieving Sustainable Development Goals. Etikonomi: Jurnal Ekonomi , 19(2), xx – xx. https://doi.org/10.15408/etk.v19i2.15538.
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来源期刊
Etikonomi
Etikonomi ECONOMICS-
自引率
12.50%
发文量
29
审稿时长
12 weeks
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