ANALISIS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERBANKAN SYARIAH DI INDONESIA BERDASARKAN ISLAMIC SOCIAL REPORTING INDEKS
| Main Authors: | Fauziah, Khusnul, Yudho J., Prabowo |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
, 2013
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| Subjects: | |
| Online Access: |
https://journal.unnes.ac.id/nju/index.php/jda/article/view/2559 https://journal.unnes.ac.id/nju/index.php/jda/article/view/2559/2612 |
Daftar Isi:
- Penelitian ini dilakukan untuk membandingkan pengungkapan tanggungjawab sosial bank syariah di Indonesia berdasarkan pada indeks Islamic Social Reporting (ISR). Obyek dari penelitian ini adalah tujuh bank syariah di Indonesia. Penelitian ini menggunakan laporan tahunan tahun 2011 yang dipublikasikan pada masing-masing bank. Analisis data menggunakan analisis isi. Hasil penelitian menunjukkan skore indek IRS tertinggi adalah Bank Muamalat Indonesia dengan skore 73% dan skore terendah adalah Bank Panin Syariah dengan skore 41%. This research is intended to compare the social responsibility disclosure of Islamic banking in Indonesia based on the Islamic Social Reporting (ISR) index. The object of this research is taken from seven Islamic bankings in Indonesia. This research use the data from the annual report which was published in 2011 by the banks. The content analysis is implemented for analyzing the data. The results show that the highest score of social responsibility disclosure is Bank Muamalat Indonesia with the score of 73% and the lowest score is Panin Bank Syariah with the score of 41%.