This study aims to assess the extent and quality of corporate social responsibility (CSR) disclosure practices of Shari’ah Compliant Companies (ShCCs) in Indonesia. Further, the study examines the factors influencing the extent and quality of CSR disclosure of ShCCs in Indonesia. A checklist comprising of 33 items was constructed to measure the extent and quality of disclosure. Using data from the year 2014 annual reports of 100 ShCCs in Indonesia, the results showed that the extent and quality of CSR disclosure among ShCCs in Indonesia were low with more than half of the sample companies scored less than 50% for extent of disclosure and all sample companies scored less than 50% for quality of disclosure. The multiple regression analysis revealed that award and leverage had an impact on the extent and quality of CSR disclosure. The findings indicate the need for improvement in the disclosure practice in annual reports of ShCCs. The relevant regulatory authority may issue guidelines and monitor companies’ compliance to the guidelines to assist companies in enhancing CSR disclosure. Continuous and concerted efforts by the regulatory authority and ShCCs are necessary to ensure achievement of social transparency and accountability. This in turn may propel the development of Islamic capital market to the next level.

The purpose of this study is to analyze the potential contribution of Islamic banking to development of Halal tourism and the enhancement of local community welfare in rural area.The present study employs a critical analytic approach based on extensive review and discussing the possible contribution of Islamic banking to development of Halal tourism and the local communities in rural area.As discussed in the paper there are some strategies for Islamic banking in the rural area. First, Islamic banking can establish special purpose vehicle to run the microfinance scheme in the rural area in order to minimize the potential risks. Second, some financing mechanisms also can be run by the Islamic banks both sources from internal and external resources, such as participatory modelmusyarakah and mudharabah and third parties fund -zakah, infaq, sadaqah and waqf.Last, the branchless banking strategy is also proposed but with a certain intermediations should be firstly done by the Islamic banks, such as social and financial intermediation.

The purposes of this study is to assess the extent of Anti-Corruption Disclosure (ACD) practices of Indonesian Companies. Further, the study examines the board characteristics influencing the extent of ACD of Indonesian companies. A checklist consists of 40 items was adopted from Joseph et al. (2016) in order to assess the extent of ACD. Sustainability and annual reports of 2018 from 72 companies in Indonesia were used for the data of the study. The results showed that the extent of ACD were considerably good, as more than half of the sample companies scored more than 50% for extent of ACD. This results is also higher than other countries, such Malaysia and some Gulf Cooperative Council countries. The multiple regression analysis revealed that board meeting had an impact on the extent of ACD. The findings indicate that there should be more improvement for the content of sustainability report to accommodate the information relating to anti-corruption initiatives practiced by the companies. The regulatory authority may play significant role in advising and assisting the companies to enhance the content of sustainability report. In addition, the frequent of board meeting could be strategically managed to overcome the issues relating to anti-corruption and bribery initiatives.

Fair play is a mental attitude that shows the dignity of chivalry in sports. The value of fair play underlies the formation of attitudes, and then attitudes become the basis of behavior. So it can be concluded that fair play provides equal chances of winning for both teams. This type of research is descriptive research research not intended to test certain hypotheses, but only describes "what is" about a variable, symptom or situation". The data collected in this study is data in the form of numbers, so this research is called descriptive quantitative research. Its standard deviation is 5,536. The minimum score is 55 and the maximum score is 80. The scoring norms are presented in the following table: low 0% From these results it can be concluded that students of SMAN 1 Rajabasa have a high sportsmanship attitude, therefore they always instill a sportsman spirit. This is shown during training by following a patterned training system, training discipline, practicing spirit, obeying the rules, and having a sense of tolerance and respect for friends and playing opponents, so that the category of very high level of sportsmanship is in SMAN 1 Rajabasa students..

<p><em>In Indonesia, the number of Shari’ah Compliant Companies (ShCCs) has risen since the release of a fatwa that encourages the growth of the Islamic Capital Market (ICM) in the country. ShCCs are expected to be transparent in disclosing information in their annual reports. Besides non-financial information, the ShCCs also need to provide more information on compliance with Islamic teaching in their reports. This action is to fulfill their responsibility and accountability to society. This study aims to assess the extent and the quality of the Corporate Social Responsibility (CSR) disclosure in the annual reports of ShCCs of Indonesia. The data were collected from the 2014 annual report of 100 ShCCs in Indonesia. To measure the extent and quality of CSR disclosure, a checklist comprising 33 items was constructed. This study used descriptive statistics and reliability tests as the primary statistical tests. The results showed that the extent and quality of CSR disclosure among ShCCs in Indonesia are low. </em><em>It suggests that ShCCs maintain the narrative disclosure stage rather than promote verifiable CSR information. Hence, companies must intensify the quality of CSR disclosure by providing CSR information in both quantitative and qualitative forms.</em><em></em></p>