Pengungkapan Corporate Social Responsibility (CSR) berbasis Islamic Social Responsibility (ISR) Pada Bank Umum Syariah di Indonesia
Keywords:
CSR; Bank Umum Syariah; ISR
Abstract
Pengungkapan CSR dapat mewakili peluang strategis untuk meningkatkan keuntungan perusahaan. Bank Umum Syariah (BUS) memahami CSR bagian yang tidak terpisahkan dari aktivitas operasional. Islamic Social Responsibility (ISR) digunakan sebagai item indikator mengukur pelaksanaan CSR pada entitas berbasis syariah. Tujuan penelitian ini untuk mengukur perbandingan pengungkapan ISR Bank Umum Syariah. Sampel adalah Bank umum Syariah di Indonesia, periode tahun 2019-2022. Temuan penelitian menyatakan tingkat pengungkapan ISR sebagian besar Bank Umum Syariah tergolong informatif. Bank Umum Syariah menyadari pentingnya pelaksanaan CSR untuk kelangsungan dan keberlanjutan ektistensi perusahaan.
References
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Febriayanti, Heni. Ari Kamayanti. Nur Indah Riwajanti. (2022). Islamic Social Reporting dan Islamic Corporate Governance sebagai Penentu Nilai Perusahaan. Imanensi: Jurnal Ekonomi, Manajemen dan Akuntansi Islam 7(1), 1-12
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Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349.
Handayani, Yuniorita Indah. (2017). Implementation of ISlamics Social Reporting In Islamic Banks Malaysia. Journal of Management and Business, Vol.16, No. 2, 80-97
Jati, Kuat Waluyo, Linda Agustina, Indah Muliasari, Diah Armeliza. (2020). Islamic Social Reporting Disclousure As A Form Of Social Responsibility of Islamics Banks In Indonesia. Banks and Bank Systems, Volume 15, Issues 2, 47-55
Jufriadi. Abdul Rahman Mus. Amir mahmud. Imaduddin. Lydia Megawati.(2020). Contribution of Islamic Social Reporting toward the Improvemnet of All-Encompassing Financial Management. Hongkong Journal of Social Scienes, Vol 60 Autum/Winter
Khaerniani, Baiq Nurul. Asyari hasan. (2022). Implementasi program CSR dalam meningkatkan Loyalitas Nasabah pada Bank Syaroiah. Junal Ilmiah Ekonomi Islam, 8(3), 2022, 2867-2874.
Othman, R., Thani, A. M., & Ghani, E. K. (2009). Determinants of Islamic social reporting among top Shariah-approved companies in Bursa Malaysia. Research Journal of International Studies, 12(10), 4-20
Othman, R., & Thani, A. M. (2010). Islamic Social Reporting Of Listed Companies In Malaysia. International Business & Economics Research Journal ,3, 135-144. 9 Number 4.
Nofriato & Suardi. (2015). Bank Syariah dan Pemberdayaan Corporate Social Responsibility: Peran dan Fungsi Bank Syariah Perspektif filosofi Sosio -Ekonomi. Akademika, Vol 20, No 02, 261-276
Suchman, M. C. (1995) Managing Legitimacy: Strategic and Institutional Approaches.
Sugiyono (2014) Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Wahyuni, Sri. (2018). Islamic Social Reporting Disclosure and Dterminant Factors: Empirical Evidance From Islamics Banks in Indonesia. Advances in Social Science, Education and Humanities Research, Volume 231, 389-392
Zanariyatun, Apip. Ai Nur Bayinah. Oni Sahroni. (2016). Pengungkapan Corporate Social Responsibilitu (CSR) Bank Umum Syariah berdasarkan Islamic Social Reporting Indeks (Indeks ISR). Jurnal Akutansi dan Keuangan Islam Vol. 4, , No. 1, 85-104.
Fitria, S., & Hartanti, D. (2010). Islam dan Tanggung Jawab Sosial: Studi Perbandingan Pengungkapan Berdasarkan Global Reporting Initiative Indeks dan Islamic Social Reporting Indeks. Simposium Nasional Akuntansi XIII. Purwokerto.
Fremeen, R. E. (1984) ‘A Stakeholder Approach to Strategic Management’, SSRN Electronic Journal. doi: 10.2139/ssrn.263511.
Fremeen, R. E. (1984) ‘A Stakeholder Approach to Strategic Management’, SSRN Electronic Journal. doi: 10.2139/ssrn.263511.
Febriayanti, Heni. Ari Kamayanti. Nur Indah Riwajanti. (2022). Islamic Social Reporting dan Islamic Corporate Governance sebagai Penentu Nilai Perusahaan. Imanensi: Jurnal Ekonomi, Manajemen dan Akuntansi Islam 7(1), 1-12
Haniffa, R. (2002). Social reporting disclosure: An Islamic perspective. Indonesian Management & Accounting Research, 1(2), 128-146
Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349.
Handayani, Yuniorita Indah. (2017). Implementation of ISlamics Social Reporting In Islamic Banks Malaysia. Journal of Management and Business, Vol.16, No. 2, 80-97
Jati, Kuat Waluyo, Linda Agustina, Indah Muliasari, Diah Armeliza. (2020). Islamic Social Reporting Disclousure As A Form Of Social Responsibility of Islamics Banks In Indonesia. Banks and Bank Systems, Volume 15, Issues 2, 47-55
Jufriadi. Abdul Rahman Mus. Amir mahmud. Imaduddin. Lydia Megawati.(2020). Contribution of Islamic Social Reporting toward the Improvemnet of All-Encompassing Financial Management. Hongkong Journal of Social Scienes, Vol 60 Autum/Winter
Khaerniani, Baiq Nurul. Asyari hasan. (2022). Implementasi program CSR dalam meningkatkan Loyalitas Nasabah pada Bank Syaroiah. Junal Ilmiah Ekonomi Islam, 8(3), 2022, 2867-2874.
Othman, R., Thani, A. M., & Ghani, E. K. (2009). Determinants of Islamic social reporting among top Shariah-approved companies in Bursa Malaysia. Research Journal of International Studies, 12(10), 4-20
Othman, R., & Thani, A. M. (2010). Islamic Social Reporting Of Listed Companies In Malaysia. International Business & Economics Research Journal ,3, 135-144. 9 Number 4.
Nofriato & Suardi. (2015). Bank Syariah dan Pemberdayaan Corporate Social Responsibility: Peran dan Fungsi Bank Syariah Perspektif filosofi Sosio -Ekonomi. Akademika, Vol 20, No 02, 261-276
Suchman, M. C. (1995) Managing Legitimacy: Strategic and Institutional Approaches.
Sugiyono (2014) Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Wahyuni, Sri. (2018). Islamic Social Reporting Disclosure and Dterminant Factors: Empirical Evidance From Islamics Banks in Indonesia. Advances in Social Science, Education and Humanities Research, Volume 231, 389-392
Zanariyatun, Apip. Ai Nur Bayinah. Oni Sahroni. (2016). Pengungkapan Corporate Social Responsibilitu (CSR) Bank Umum Syariah berdasarkan Islamic Social Reporting Indeks (Indeks ISR). Jurnal Akutansi dan Keuangan Islam Vol. 4, , No. 1, 85-104.
Published
2024-06-30
How to Cite
Syafaat, M. (2024). Pengungkapan Corporate Social Responsibility (CSR) berbasis Islamic Social Responsibility (ISR) Pada Bank Umum Syariah di Indonesia . Jariyah: Jurnal Ilmu Akuntansi Dan Keuangan Syariah, 1(2), 149-162. https://doi.org/10.24239/jariyah.v1i2.3134.150-163
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