Pengungkapan Corporate Social Responsibility Pada Perbankan Syariah Di Indonesia

Eriandani, Rizky and Syafridda, Irene (2011) Pengungkapan Corporate Social Responsibility Pada Perbankan Syariah Di Indonesia. Simposium Riset Ekonomi. ISSN 978-602-9188-38-7

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Abstract

Islamic Banking has two important role within the society, which are in religious and financial aspect. In religious aspect the Islamic Banking has responsibility to operate according to Sharia, the Islamic law of human conduct. There are still very few of research conduct regarding the disclosures of CSR (Corporate Social Responsibility) for Sharia Banking Industry in Indonesia. Therefore, this research aim to provide Index Social Disclosures derived from the combination of earlier research and regulation or law from Bank Indonesia that related to the disclosures of CSR. The CSR disclosures of Bank Sharia in Indonesia will be examine based on content analysis of the sharia banking industry annual report. By classifying the type of disclosures based on the index that have been made, this research conclude that after being applied on 8 (eight) Islamic Bank in Indonesia, only half of them, provide appropriate CSR disclosures (more than 50%).Another interesting finding, that Islamic Bank in Indonesia has the tendency not to disclose items or issues that stimulate negative image on user of the financial statement perspective such us: Unlawful Transaction from Islamic Perspective that represent in Qardh Hassan Report.

Item Type: Article
Uncontrolled Keywords: Islamic Banking, Sharia, Corporate Social Responsibility
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Karyono
Date Deposited: 12 Oct 2012 02:15
Last Modified: 12 Oct 2012 02:15
URI: http://repository.ubaya.ac.id/id/eprint/1169

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