Analisis Pengungkapan CSR Perbankan Syariah di Indonesia Berdasarkan Islamic Social Reporting Index
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Abstract
The aim of this study was to analyze the implementation of Corporate Social Responsibility (CSR) as measured using an ISR index throughout Sharia banks in Indonesia using content analysis method. This study specifically analyzes the theme of financing and investment, governance and civil society organizations because the theme is considered the most appropriate for the social responsibility disclosure based on Islamic principles and rules. ISR analysis performed with reference to the 2014 annual report published by each Islamic bank. The results showed that BMI, BSM and BNIS scored the highest 91% and lowest scores are BRIS scored 54%.
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Junaidi, J. (2016). Analisis Pengungkapan CSR Perbankan Syariah di Indonesia Berdasarkan Islamic Social Reporting Index. Journal of Accounting and Investment, 16(1), 75–85. Retrieved from https://journal.umy.ac.id/index.php/ai/article/view/1349
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Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
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Accounting and Auditing Organization for Islamic Financial Institutions. 2010. Accounting, Auditing and Governance Standards for Islamic Financial Institutions, AAOIFI, Standard No. 7 on CSR
Ahzar, F. dan R. Trisnawati. 2013. Pengungkapan Islamic Social Reporting pada Bank Syariah di Indonesia. Proceding seminar nasional, Universitas Muhammadiyah Surakarta (UMS).
Aribi dan Gao, 2011. Narrative disclosure of corporate social responsibility in Islamic financial institutions. Managerial Auditing Journal, 27, 13-27.
Ayub, Muhammad. 2007. Understanding Islamic Finance, Jakarta : Gramedia
Baydoun, N. dan R. Willet. 2000. Islamic Corporate Report.Abacus, 36 (1), 71-90.
Carroll, A. B. 1991. The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders. Business Horizons, 39-48.
Dowling, J. and Pfeffer, J. 1975. Organiza-tional Legitimacy: Social Values And Organizational Behavior. Pacific Sociological Journal Review, 18, 122 -136.
Dusuki, A. W dan N. I. Abdullah. 2007. Maqasid al- Shari`ah, Maslahah, and Corporate Social Responsibility. The AmericanJournal of Islamic Social Sciences, 24, 1-13.
Dusuki, A. W dan H. A. Dar. 2007. Stakeholders’ Perceptions of Corporate Social Responsibility of Islamic Banks : Evidence from Malaysian Economy Advances in Islamic Economic and Finance. Jeddah : IRTI.
El-Hawary, D., W. Grais, dan Z. Iqbal. 2004. Regulating Islamic Financial Institutions : The Nature of the Regulated. World Bank Policy Research Working Paper 3227
Elkington, J. 1997. Enter The Triple Bottom Line of 21th Century Business. Capstone: Oxford
Farouk, S. dan R. Lanis. 2005. Banking on Islam ? Determinants of Corporate Social Responsibility Disclosure. Paper dipresentasikan di The 6 th International Conference on Islamic and Finance, Jakarta.
Farook, S. 2007. On CSR of Islamic Financial Institutions’,Islamic Economic Studies, 15 (1), 31-46.
Fauziah, K. 2013. Analisis Pengungkapan Tanggung Jawab Sosial Perbankan Syariah Di Indonesia Berdasarkan Islamic Social Reporting (ISR) Indeks. Jurnal Dinamika Akuntansi, 5 (1), 65-83.
Fitria, S. dan D. Hartanti. 2010). Islam dan Tanggung Jawab Sosial : Studi Perbandingan Pengungkapan berdasarkan Global Reporting Initiative Indeks dan Islamic Social Reporting Indeks. Paper di Presentasikan di Simposium Nasional Akuntansi XII, Purwokerto.
Freeman, R. E, 1984, stakeholder theory of the modern corporation.New York: Englewood Cliffs, Prentice Hall.
Shahul, H. 2007. IFRS Vs AAOIFI : The Clash of Standar ?”, MPRA Paper No . 12539
Haniffa, R. 2002. Social Reporting Disclosure-An Islamic Perspective. Indonesian Management and Accounting Research, 1, 128-146.
Haniffa, R. dan M. Hudaib. 2004. Disclosure Practise of IslamicFinancial Institutions: An Exploratory Study. Working Paper No. 04/32, Bradford School of Management, University of Bradford : UK
Haniffa, R, dan M. Hudaib. 2007. Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports. Journal of Business Ethics. 13 (3), 75-88.
Harahap, S. S. 2003. The Disclosure of Islamic Values–Annual Report : The Analysis of Bank Muamalat Indonesia’s Annual Report. ManagerialFinance, 29 (7), 70-89.
Hassan, A dan S.S. Harahap. 2010. Exploring corporate social responsibility disclosure: the case of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 203-227.
Kamla, R. dan H. G. Rammal. 2010. Social Reporting By Islamic Banks : Does Social Justice Matter ?”
Karim, A. 2009. Bank Islam : Analisis Fiqh dan Keuangan. Jakarta: Raja Grafindo Persada.
Kartini, D. 2009. Corporate Social Responsibility: Transformasi Konsep Sustainability Management dan Implementasi di Indonesia, Jakarta : Refika Aditama
Lewis, L dan J. Unerman. 1999. Ethical Relativism: A Reason for Differences in CSR”, Critical Perspective in Accounting , 521-547
Maali, B., P. Casson dan C. Napier. 2006. Social Reporting by Islamic Bank. Abacus, 42 (2), 266-289.
Hadi, N. 2009. Social Responsibility : Kajian theorical framework dan perannya dalam riset di bidang Akuntansi. Jurnal Ekonomi dan Bisnis, 4 (8), 45-53.
Othman, R dan M. T. Azlan. 2010. Islamic Social Reporting of Listed Companies in Malaysia. Faculty of Accountancy, Universiti Teknologi MARA, Malaysia. Research Journal of Internatıonal Studıes
Rahma, N. 2013. Analisis penerapan Islamic Social Reporting Index dalam pengungkapan Corporate Social Responsibility perbankan syariah Indonesia. Skripsi, Universitas Islam Negeri Sunan Kalijaga.
Republik Indonesia, 2007, Undang-undang Nomor 40 Tahun 2007 tentang Perrseroan Terbatas
Republik Indonesia, 2008, Undang-undang Nomor 21 Tahun 2008 tentang Perbankan Syariah
Sairally, S. 2005. Evaluating the ‘Social Responsibility’ of Islamic Finance : Learning From the Experiences of Socially Responsible Investment Funds. The 6th International Confrence on Islamic Economic andFinance.
Sofyani H., I. Ulum. D. Syam. S. W. Latifah. 2012. Islamic Social Reporting Index sebagai Model Pengukuran Kinerja Sosial Perbankan Syariah (Studi Komparasi Indonesia dan Malaysia), Jurnal Dinamika Akuntansi, 4 (2), 36-46.
Sulaiman, M. 2001. Testing a model of Islamic corporate financial reports: some experimental evidence. IIUM Journal of Economics and Management, 9 (2), 115-39.
Yusuf, M. Y. dan Z. Bahari. 2012. Islamic Corporate Social Responsibility in Islamic Banking; Toward Poversty Alleviation. Paper di presentasikan di 8th International Conference On Islamic Economics And Finance.
Accounting and Auditing Organization for Islamic Financial Institutions. 2010. Accounting, Auditing and Governance Standards for Islamic Financial Institutions, AAOIFI, Standard No. 7 on CSR
Ahzar, F. dan R. Trisnawati. 2013. Pengungkapan Islamic Social Reporting pada Bank Syariah di Indonesia. Proceding seminar nasional, Universitas Muhammadiyah Surakarta (UMS).
Aribi dan Gao, 2011. Narrative disclosure of corporate social responsibility in Islamic financial institutions. Managerial Auditing Journal, 27, 13-27.
Ayub, Muhammad. 2007. Understanding Islamic Finance, Jakarta : Gramedia
Baydoun, N. dan R. Willet. 2000. Islamic Corporate Report.Abacus, 36 (1), 71-90.
Carroll, A. B. 1991. The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders. Business Horizons, 39-48.
Dowling, J. and Pfeffer, J. 1975. Organiza-tional Legitimacy: Social Values And Organizational Behavior. Pacific Sociological Journal Review, 18, 122 -136.
Dusuki, A. W dan N. I. Abdullah. 2007. Maqasid al- Shari`ah, Maslahah, and Corporate Social Responsibility. The AmericanJournal of Islamic Social Sciences, 24, 1-13.
Dusuki, A. W dan H. A. Dar. 2007. Stakeholders’ Perceptions of Corporate Social Responsibility of Islamic Banks : Evidence from Malaysian Economy Advances in Islamic Economic and Finance. Jeddah : IRTI.
El-Hawary, D., W. Grais, dan Z. Iqbal. 2004. Regulating Islamic Financial Institutions : The Nature of the Regulated. World Bank Policy Research Working Paper 3227
Elkington, J. 1997. Enter The Triple Bottom Line of 21th Century Business. Capstone: Oxford
Farouk, S. dan R. Lanis. 2005. Banking on Islam ? Determinants of Corporate Social Responsibility Disclosure. Paper dipresentasikan di The 6 th International Conference on Islamic and Finance, Jakarta.
Farook, S. 2007. On CSR of Islamic Financial Institutions’,Islamic Economic Studies, 15 (1), 31-46.
Fauziah, K. 2013. Analisis Pengungkapan Tanggung Jawab Sosial Perbankan Syariah Di Indonesia Berdasarkan Islamic Social Reporting (ISR) Indeks. Jurnal Dinamika Akuntansi, 5 (1), 65-83.
Fitria, S. dan D. Hartanti. 2010). Islam dan Tanggung Jawab Sosial : Studi Perbandingan Pengungkapan berdasarkan Global Reporting Initiative Indeks dan Islamic Social Reporting Indeks. Paper di Presentasikan di Simposium Nasional Akuntansi XII, Purwokerto.
Freeman, R. E, 1984, stakeholder theory of the modern corporation.New York: Englewood Cliffs, Prentice Hall.
Shahul, H. 2007. IFRS Vs AAOIFI : The Clash of Standar ?”, MPRA Paper No . 12539
Haniffa, R. 2002. Social Reporting Disclosure-An Islamic Perspective. Indonesian Management and Accounting Research, 1, 128-146.
Haniffa, R. dan M. Hudaib. 2004. Disclosure Practise of IslamicFinancial Institutions: An Exploratory Study. Working Paper No. 04/32, Bradford School of Management, University of Bradford : UK
Haniffa, R, dan M. Hudaib. 2007. Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports. Journal of Business Ethics. 13 (3), 75-88.
Harahap, S. S. 2003. The Disclosure of Islamic Values–Annual Report : The Analysis of Bank Muamalat Indonesia’s Annual Report. ManagerialFinance, 29 (7), 70-89.
Hassan, A dan S.S. Harahap. 2010. Exploring corporate social responsibility disclosure: the case of Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 3(3), 203-227.
Kamla, R. dan H. G. Rammal. 2010. Social Reporting By Islamic Banks : Does Social Justice Matter ?”
Karim, A. 2009. Bank Islam : Analisis Fiqh dan Keuangan. Jakarta: Raja Grafindo Persada.
Kartini, D. 2009. Corporate Social Responsibility: Transformasi Konsep Sustainability Management dan Implementasi di Indonesia, Jakarta : Refika Aditama
Lewis, L dan J. Unerman. 1999. Ethical Relativism: A Reason for Differences in CSR”, Critical Perspective in Accounting , 521-547
Maali, B., P. Casson dan C. Napier. 2006. Social Reporting by Islamic Bank. Abacus, 42 (2), 266-289.
Hadi, N. 2009. Social Responsibility : Kajian theorical framework dan perannya dalam riset di bidang Akuntansi. Jurnal Ekonomi dan Bisnis, 4 (8), 45-53.
Othman, R dan M. T. Azlan. 2010. Islamic Social Reporting of Listed Companies in Malaysia. Faculty of Accountancy, Universiti Teknologi MARA, Malaysia. Research Journal of Internatıonal Studıes
Rahma, N. 2013. Analisis penerapan Islamic Social Reporting Index dalam pengungkapan Corporate Social Responsibility perbankan syariah Indonesia. Skripsi, Universitas Islam Negeri Sunan Kalijaga.
Republik Indonesia, 2007, Undang-undang Nomor 40 Tahun 2007 tentang Perrseroan Terbatas
Republik Indonesia, 2008, Undang-undang Nomor 21 Tahun 2008 tentang Perbankan Syariah
Sairally, S. 2005. Evaluating the ‘Social Responsibility’ of Islamic Finance : Learning From the Experiences of Socially Responsible Investment Funds. The 6th International Confrence on Islamic Economic andFinance.
Sofyani H., I. Ulum. D. Syam. S. W. Latifah. 2012. Islamic Social Reporting Index sebagai Model Pengukuran Kinerja Sosial Perbankan Syariah (Studi Komparasi Indonesia dan Malaysia), Jurnal Dinamika Akuntansi, 4 (2), 36-46.
Sulaiman, M. 2001. Testing a model of Islamic corporate financial reports: some experimental evidence. IIUM Journal of Economics and Management, 9 (2), 115-39.
Yusuf, M. Y. dan Z. Bahari. 2012. Islamic Corporate Social Responsibility in Islamic Banking; Toward Poversty Alleviation. Paper di presentasikan di 8th International Conference On Islamic Economics And Finance.