Assessing The Effectiveness of Sharia-Based SustainabilityReporting Model in Enhancing Islamic Social Finance for Sustainable Development and Planning of Village Assets: A Case Study of Sumberdodol Village
This research analyzes the role of a Sharia-compliant sustainability reporting model in increasing the effectiveness of Islamic social finance for sustainable development and village asset management in Sumberdodol Village. The study employs a descriptive quantitative approach , which integrates questionnaire surveys and structured interviews with the BUMDES management. The results showed that compliance with Sharia law brings considerable improvements concerning a business’s financial management, accountability, and transparency. In particular, the results observed improved transparency and accuracy in financial reporting, accountability in asset management, and a focus on social responsibility coupled with strategic planning as core elements of financial management. The study concludes that the Sharia-compliant sustainability reporting model successfully enhances Islamic social finance for sustainable development and village asset management in rural areas while also offering pragmatic approaches to the management of village assets.
Authors
- Muhtadin Amri
- Yunaita Rahmawati
- Choirul Daroji
- Ajeng Wahyuni
- Eka Rahayu
Institutions
- Islamic University (BD)
- Universitas Merdeka Ponorogo (ID)
- University of Islamic Studies (PK)
Publication Details
- Journal
- International Journal of Accounting and Economics Studies
- Published
- 2025-08-15
- DOI
- https://doi.org/10.14419/gc076q42
- Primary Topic
- Islamic Finance and Banking Studies
- Type
- article
- Field-Weighted Citation Impact
- 0.00