Developing a corporate integrity model through Islamic Social Reporting (ISR) in Small and Medium-Sized Enterprises(SME) in Indonesia

Setyaningsih, Nina Dwi, Wahidmurni, Wahidmurni ORCID: https://orcid.org/0000-0002-0719-435X, Wahyuni, Nanik and Waeno, Mahamadaree (2024) Developing a corporate integrity model through Islamic Social Reporting (ISR) in Small and Medium-Sized Enterprises(SME) in Indonesia. IQTISHODUNA: Jurnal Ekonomi Islam, 13 (2). pp. 747-770. ISSN 2443-0056

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Abstract

This study proposes a corporate integrity model for Small and Medium Enterprises (SMEs) in Indonesia by applying Islamic Social Reporting (ISR). Rooted in Sharia principles—justice, transparency, and social responsibility—this model aims to enhance integrity in SMEs. The study identifies critical ISR elements suited to the SME context using a Systematic Literature Review (SLR) and bibliometric analysis. Results demonstrate that ISR can improve trustworthiness and public image, contributing to SMEs' sustainability by strengthening stakeholder relationships. Despite its benefits, ISR implementation faces challenges, including resource constraints and limited awareness among SMEs. This study recommends capacity-building and training initiatives to facilitate ISR adoption, supporting a more effective integrity model for Indonesian SMEs

Item Type:	Journal Article
Keywords:	Corporate Integrity; Islamic Social Reporting (ISR); SMEs; Sharia Principles; Indonesia
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Nina Dwi
Date Deposited:	18 Nov 2024 15:26

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