Maqas'id  asy-shari’ah  is relevant koredor as a basis for the development of the system, practice, and sharia banking products. The order of maqas'id asy-shari’ah is the way the light for the journey of <br />sharia banking in answer the question dynamic based on the common good and welfare. The concept of Islamic economy is a prerequisite that must be developed further, not only in the conceptual overtones teapi also in practical overtones, especially in the practice of sharia banking. Islam has been providing textual sources that adequate to provide <br />limitations prioritising man, but it is not enough if not balanced with social inferensi.  The theory maqas'id  asy-shari’ah  in the study of the Islamic economy is a step forward in the development of Islamic economic model that most ideal. This is because the maqas'id asyshari’ah can be used as the tool to help resolve the argument in specify a law in order to achieve the goal of shortening the law.

Islamic Social Reporting (ISR) is a social reporting that involves not only a holistic expectation of the society regarding the role of the companies in the community but also a spiritual perspective. This study objective to obtain empirical evidence about the influences of corporate governance strength, media exposure, firm size, and profitability to the extent of Islamic Social Reporting and to find out the impact of ISR on firm value. To measure the extent of Islamic Social Reporting, the researchers used a checklist that had been developed based on the related rules and previous research. This study employed purposive sampling method from companies listed in Jakarta Islamic Index (JII) during 2012-2015. There are 67 companies which fulfill the criteria as the research samples. Meanwhile, the data analysis was conducted with Generalized Structured Component Analysis (GSCA). GSCA analysis is one of the Structural Equation Modellings (SEM) which is based on component (Component Based SEM). The results of this study show that corporate governance strength and profitability have positive significance on Islamic Social Reporting. However, firm size has negative significance while media exposure has no significant influence on Islamic Social Reporting. Furthermore, ISR is able to mediate the correlations of corporate governance strength, firm size, and profitability towards firm value.

This study aimed to analyze the influence of corporate's characteristics toward carbon emission disclosure and disclosure of carbon emission effect toward firm value. Companies characteristics variable are proxied by firm size, profitability and leverage. The sampling method is a company incorporated in the Jakarta Islamic Index (JII) which amounted of 34 companies. The data used in this study is the annual reports of each companies obtained through the Indonesia Stock Exchange and the hypotheses were tested using multiple regression analysis. The results of this study indicate that the leverage proven that is has significant negative effect toward disclosure of carbon emissions, while profitability and size of the company doesn't have significant influence. Finally, the disclosure of carbon emissions are significantly influence the value of the company. AbstrakPenelitian ini bertujuan untuk menganalisisis penngaruh karakteristik perusahaan terhadap pengungkapan emisi karbon dan pengungkapan efek emisi karbon terhadap nilai perusahaan. Variabel karakteristik perusahaan diproksikan oleh ukuran perusahaan, profitabilitas dan leverage. Metode pengambilan sampel penelitian ini adalah perusahaan yang tercatat dalam Jakarta Islamic Index (JII) yang berjumlah 34 perusahaan. Data yang digunakan adalah laporan tahunan masing-masing perusahaan yang diperoleh melalui Bursa Efek Indonesia (BEI) dan hipotesis diuji dengan menggunakan analisis regresi berganda. Hasil penelitian ini menemukan bahwa leverage terbukti berpengaruh negatif terhadap pengungkapan emisi karbon, sedangkan profitabilitas dan ukuran perusahaan tidak memiliki pengaruh, Dan, pengungkapan emisi karbon berpengaruh signifikan terhadap nilai perusahaan.

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