{"id":"https://openalex.org/W2901729142","doi":"https://doi.org/10.29300/madania.v22i1.882","title":"Diskursus Islamic Social Reporting sebagai Akuntabilitas Berbasis Syariah","display_name":"Diskursus Islamic Social Reporting sebagai Akuntabilitas Berbasis Syariah","publication_year":2018,"publication_date":"2018-07-03","ids":{"openalex":"https://openalex.org/W2901729142","doi":"https://doi.org/10.29300/madania.v22i1.882","mag":"2901729142"},"language":"id","primary_location":{"id":"doi:10.29300/madania.v22i1.882","doi":"https://doi.org/10.29300/madania.v22i1.882","is_oa":true,"landing_page_url":"https://doi.org/10.29300/madania.v22i1.882","pdf_url":"https://ejournal.iainbengkulu.ac.id/index.php/madania/article/download/882/pdf","source":{"id":"https://openalex.org/S4210169326","display_name":"MADANIA JURNAL KAJIAN KEISLAMAN","issn_l":"1410-8143","issn":["1410-8143","2502-1826"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315004","host_organization_name":"IAIN Bengkulu","host_organization_lineage":["https://openalex.org/P4310315004"],"host_organization_lineage_names":["IAIN Bengkulu"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"MADANIA: JURNAL KAJIAN KEISLAMAN","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.iainbengkulu.ac.id/index.php/madania/article/download/882/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5000885405","display_name":"Bayu Tri Cahya","orcid":"https://orcid.org/0000-0001-9277-5740","observed_orcids":["https://orcid.org/0000-0001-9277-5740"]},"institutions":[{"id":"https://openalex.org/I4210150796","display_name":"IAIN Kudus","ror":"https://ror.org/05vhdrp61","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210150796"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Bayu Tri Cahya","raw_affiliation_strings":["IAIN KUDUS"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"IAIN KUDUS","institution_ids":["https://openalex.org/I4210150796"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5000885405"],"corresponding_institution_ids":["https://openalex.org/I4210150796"],"apc_list":null,"apc_paid":null,"fwci":3.0341,"has_fulltext":true,"cited_by_count":8,"citation_normalized_percentile":{"value":0.9204157,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"22","issue":"1","first_page":"49","last_page":"49"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.3352000117301941,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.3352000117301941,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.30219998955726624,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0617000013589859,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-social-reporting","display_name":"Islamic social reporting","score":0.9150000214576721},{"id":"https://openalex.org/keywords/islamic-accountability","display_name":"Islamic accountability","score":0.5080000162124634},{"id":"https://openalex.org/keywords/islamic-discourse","display_name":"Islamic discourse","score":0.45899999141693115},{"id":"https://openalex.org/keywords/qur-an-and-sunnah","display_name":"Quran and Sunnah","score":0.6190000176429749},{"id":"https://openalex.org/keywords/humanism","display_name":"humanism","score":0.6359999775886536},{"id":"https://openalex.org/keywords/economic-empowerment","display_name":"economic empowerment","score":0.7609999775886536}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.888597846031189},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.793236255645752},{"id":"https://openalex.org/C168702047","wikidata":"https://www.wikidata.org/wiki/Q482752","display_name":"Sharia","level":3,"score":0.5684981346130371},{"id":"https://openalex.org/C20555606","wikidata":"https://www.wikidata.org/wiki/Q868575","display_name":"Empowerment","level":2,"score":0.563340425491333},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4840485453605652},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4707931578159332},{"id":"https://openalex.org/C153606108","wikidata":"https://www.wikidata.org/wiki/Q46158","display_name":"Humanism","level":2,"score":0.45635464787483215},{"id":"https://openalex.org/C85940911","wikidata":"https://www.wikidata.org/wiki/Q484181","display_name":"Fiqh","level":4,"score":0.42855918407440186},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3849455714225769},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.35334518551826477},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.33403274416923523},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.28325003385543823},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.1174217164516449},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.10329166054725647}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.29300/madania.v22i1.882","doi":"https://doi.org/10.29300/madania.v22i1.882","is_oa":true,"landing_page_url":"https://doi.org/10.29300/madania.v22i1.882","pdf_url":"https://ejournal.iainbengkulu.ac.id/index.php/madania/article/download/882/pdf","source":{"id":"https://openalex.org/S4210169326","display_name":"MADANIA JURNAL KAJIAN KEISLAMAN","issn_l":"1410-8143","issn":["1410-8143","2502-1826"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315004","host_organization_name":"IAIN Bengkulu","host_organization_lineage":["https://openalex.org/P4310315004"],"host_organization_lineage_names":["IAIN Bengkulu"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"MADANIA: JURNAL KAJIAN KEISLAMAN","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:44a05e6f4d1044a28805a41eeae60eda","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/44a05e6f4d1044a28805a41eeae60eda","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Madania, Vol 22, Iss 1, Pp 49-62 (2018)","raw_type":"article"},{"id":"pmh:oai:ojs.ejournal.iainbengkulu.ac.id:article/882","doi":null,"is_oa":true,"landing_page_url":"https://ejournal.iainbengkulu.ac.id/index.php/madania/article/view/882","pdf_url":null,"source":{"id":"https://openalex.org/S4210169326","display_name":"MADANIA JURNAL KAJIAN KEISLAMAN","issn_l":"1410-8143","issn":["1410-8143","2502-1826"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315004","host_organization_name":"IAIN Bengkulu","host_organization_lineage":["https://openalex.org/P4310315004"],"host_organization_lineage_names":["IAIN Bengkulu"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"MADANIA: JURNAL KAJIAN KEISLAMAN; Vol 22, No 1 (2018): JUNE; 49 - 62","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.29300/madania.v22i1.882","doi":"https://doi.org/10.29300/madania.v22i1.882","is_oa":true,"landing_page_url":"https://doi.org/10.29300/madania.v22i1.882","pdf_url":"https://ejournal.iainbengkulu.ac.id/index.php/madania/article/download/882/pdf","source":{"id":"https://openalex.org/S4210169326","display_name":"MADANIA JURNAL KAJIAN KEISLAMAN","issn_l":"1410-8143","issn":["1410-8143","2502-1826"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315004","host_organization_name":"IAIN Bengkulu","host_organization_lineage":["https://openalex.org/P4310315004"],"host_organization_lineage_names":["IAIN Bengkulu"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"MADANIA: JURNAL KAJIAN KEISLAMAN","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2901729142.pdf","grobid_xml":"https://content.openalex.org/works/W2901729142.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W177153213","https://openalex.org/W1492949431","https://openalex.org/W1968740240","https://openalex.org/W2042978039","https://openalex.org/W2099353013","https://openalex.org/W2160099437","https://openalex.org/W2553546534","https://openalex.org/W2620926454","https://openalex.org/W2802137836","https://openalex.org/W3122390133"],"related_works":["https://openalex.org/W2928801439","https://openalex.org/W2099353013","https://openalex.org/W3216205804","https://openalex.org/W2905495242","https://openalex.org/W7216366162","https://openalex.org/W3021558600","https://openalex.org/W3092687175","https://openalex.org/W3000144684","https://openalex.org/W7118066948","https://openalex.org/W4322629380"],"abstract_inverted_index":{"Islamic":[0,3,23,52],"Discourse":[1],"on":[2,51,119,144],"Social":[4,24],"Reporting":[5,25],"as":[6,27,112,130],"Sharia":[7],"Based":[8],"Accountibility.":[9],"This":[10,43],"article":[11],"seeks":[12],"to":[13,30,68,72,88,99,102,152,155],"reveal":[14],"representations":[15],"of":[16,22,40,110,115,140,173],"sharia-based":[17],"accountability":[18,65,86,92,101,116],"in":[19,34,74,133,167],"the":[20,37,96,120,126,138,171],"concept":[21],"(ISR)":[26],"an":[28,85],"effort":[29],"provide":[31],"relevant":[32],"information":[33],"accordance":[35],"with":[36],"spiritual":[38,145],"needs":[39],"Muslim":[41,97],"decision-makers.":[42],"study":[44,49],"is":[45,66,93,117,142],"conducted":[46],"by":[47],"literature":[48],"based":[50,118,143],"framework":[53],"and":[54,79,107,122,128,146,157,166,176],"previous":[55],"research":[56],"results.":[57],"From":[58],"these":[59],"reviews,":[60],"it":[61],"provides":[62],"evidence":[63],"that":[64,81],"crucial":[67],"making":[69],"responsive":[70],"attitudes":[71],"entities,":[73],"which":[75,149],"they":[76],"gain":[77],"authority":[78],"recognize":[80],"there":[82],"must":[83],"be":[84,89,153],"attitude":[87],"undertaken.":[90],"Sharia-based":[91],"needed":[94],"for":[95,170],"community":[98],"demonstrate":[100],"fellow":[103],"human":[104],"beings,":[105],"society":[106],"God.":[108],"Implementation":[109],"ISR":[111,141],"a":[113,131,163],"form":[114],"principles":[121],"philosophies":[123],"extracted":[124],"from":[125],"Quran":[127],"sunah":[129],"guide":[132],"various":[134],"life":[135],"activities.":[136],"Therefore,":[137],"implementation":[139],"transcendental":[147],"elements":[148],"are":[150],"believed":[151],"able":[154],"solve":[156],"mitigate":[158],"social":[159],"problems,":[160],"both":[161],"within":[162],"business":[164],"entity":[165],"society,":[168],"especially":[169],"empowerment":[172],"people\u2019s":[174],"economy":[175],"humanism.":[177]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-11-29T00:00:00"}