MODEL DAN IMPLEMENTASI DI INDONESIA Fadhil Ismi Primary Author mixed material bibliography Banda Aceh Program Studi Magister Akuntansi 2026

Theses

ONLINE SUSTAINABILITY REPORTING IN ISLAMIC PHILANTHROPIC ORGANIZATIONS : MODELS AND IMPLEMENTATION IN INDONESIA By : Fadhil Ismi NPM : 2201203010020 Supervisor : 1. Ratna Mulyany, BACC., MSACC 2. Prof. Dr. Heru Fahlevi, S.E., M.Sc., Ak., CA ABSTRACT This study aims to develop an online sustainability reporting model for islamic philanthrophic organizations based on maqashid sharia concept. It further analyzes expert perspective on the proposed model and measures the level of online sustainability reporting practices on the proposed model and measures the level of online sustainability reporting among Islamic Philanthropic in Indonesia. In developing the model researcher used the concept developed by the previous reseacher and integrates them with relevant national and international standars including GRI (Global Reporting Initiative, INPAS (Internasional Non-Profit Accounting Standar), Indonesia philanthropy sustainability reporting guidelines, dan PSAK 401. This study evaluates 28 selcted Islamic Philanthropic Organizations. The selected philanthrophic organizations are based on member registered with the Indonesia Philanthropy Association. A critical review was carried out simultaneously with expert study to validate and improve the model to develop the online sustainability reporting. Meanwhile, the content analysis method was used to asses and evaluate the accountability of the selected Islamic philanthropic organizations. The findings reveal that only limited number of Islamic philanthropic organizations have implemented online sustainability reporting. This is caused by several factors, namely, the unavailability of annual reports on the organization’s website, the unavailability of additional information on the organization’s website or website that cannot be accessed at all. Keyword : Sustainability Reporting, Sustainability, Islamic Philanthroy Organizations, Framework, Perspective, Reporting Framewrok 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 1714851 2026-04-20 17:00:28 2026-04-21 09:14:35 machine generated