Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)

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Islamic Perspective on University Sustainability Reporting

Authors
Alia Ariesanti, Gugus Irianto, Eko Ganis Sukoharsono, Erwin Saraswati
Corresponding Author
Alia Ariesanti
Available Online February 2019.
DOI
10.2991/aicar-18.2019.39How to use a DOI?
Keywords
accountability; islamic university; sustainability reporting; accounting
Abstract

Almost all parties involve sustainability’s issue, including universities. Universities have a critical role in sustainable development agenda. To strengthen its commitment to support the agenda, the university must prepare sustainability reporting. Sustainability reporting is a media of accountability to stakeholders, which informs them of the positive and negative impacts on economic, environmental and social aspects. However, the existing sustainability reporting standards cannot be applied to Islamic universities, because they cannot accommodate accountability to Allah. This paper aims to explain the necessary religious disclosure on sustainability reporting for Islamic University. A study of Universitas Ahmad Dahlan, Indonesia was conducted. Data were generated from in-depth interviews, review of documentary materials and observation, their website and from articles published in this field. This study found that sustainability reporting is activities that comply with the religious belief and the vision of the university. By doing so, Islamic university is able to fulfill obligations to Allah, society, the environment, and self. through the preparation of sustainability reporting.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
February 2019
ISBN
10.2991/aicar-18.2019.39
ISSN
2352-5428
DOI
10.2991/aicar-18.2019.39How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Alia Ariesanti
AU  - Gugus Irianto
AU  - Eko Ganis Sukoharsono
AU  - Erwin Saraswati
PY  - 2019/02
DA  - 2019/02
TI  - Islamic Perspective on University Sustainability Reporting
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 182
EP  - 185
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.39
DO  - 10.2991/aicar-18.2019.39
ID  - Ariesanti2019/02
ER  -