Electronic Theses and Dissertation

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

ONLINE SUSTAINABILITY REPORTING PADA ORGANISASI FILANTROPI ISLAM : MODEL DAN IMPLEMENTASI DI INDONESIA Oleh : Fadhil Ismi NPM : 2201203010020 Pembimbing : 1. Ratna Mulyany, BACC., MSACC 2. Prof. Dr. Heru Fahlevi, S.E., M.Sc., Ak., CA ABSTRACT Studi ini bertujuan untuk mengembangkan model pelaporan keberlanjutan daring untuk organisasi filantropi Islam berdasarkan konsep syariah maqashid. Studi ini juga menganalisis perspektif ahli terhadap model yang diusulkan dan mengukur tingkat praktik pelaporan keberlanjutan daring di kalangan filantropi Islam di Indonesia. Dalam mengembangkan model ini, peneliti menggunakan konsep yang dikembangkan oleh peneliti sebelumnya dan mengintegrasikannya dengan standar nasional dan internasional yang relevan termasuk GRI (Global Reporting Initiative), INPAS (International Non-Profit Accounting Standard), pedoman pelaporan keberlanjutan filantropi Indonesia, dan PSAK 401. Studi ini mengevaluasi 28 Organisasi Filantropi Islam terpilih. Organisasi filantropi yang terpilih didasarkan pada anggota yang terdaftar di Asosiasi Filantropi Indonesia. Tinjauan kritis dilakukan secara bersamaan dengan studi ahli untuk memvalidasi dan meningkatkan model untuk mengembangkan pelaporan keberlanjutan daring. Sementara itu, metode analisis konten digunakan untuk menilai dan mengevaluasi akuntabilitas organisasi filantropi Islam terpilih. Temuan menunjukkan bahwa hanya sejumlah kecil organisasi filantropi Islam yang telah menerapkan pelaporan keberlanjutan daring. Keyword : Sustainability Reporting, Sustainability, Islamic Philanthroy Organizations, Framework, Perspective, Reporting Framewrok