Analisis Penerapan Islamic Social Reporting dan Tata Kelola Lembaga Keuangan Mikro Syariah dalam Mendorong Mobilitas Sosial Nasabah

Rizal Yaya, Kartika Dewi Purnami

Abstract


This research aims to evaluate the implementation of Islamic Social Reporting (ISR) and governance in the Islamic micro-finance institutions in encouraging the movement of social mobility. The object of this study consists of two Islamic microfinance institutions: Islamic Micro Finance (BMT) BIF and Islamic Rural Bank (BPRS) BDW. The subjects of this research were staff and costumers of Islamic microfinance institutions. This research used qualitative descriptive method. Based on the analysis conducted both institutions provide funding for their costumers based on Islamic contract and mostly for working capital. The financing procedure was through collection of customer’s identity, conducting surveys and contract singing. The installment to BMT BIF and BPRS BDW was made by the customers in two ways: the customers pay to the marketing person who came to visit them or the customer comes to the office of BMT BIF and BPRS BDW. Social activities in both institutions are relatively similar such as scholarships, donations for orphans, sponsorship of the institutions related to Muhammadiyah. The social activity reporting format are different in both institution. BMT BIF social responsibility activities are reported specifically in the BMT Annuat General Meeting (RAT), mean while the BPRS BDW has not made specifif social responsibility reporting for their Annual General Meeting. From financing and social responsibility both institutions have been able to assist the movement of social mobility in society, especially in customers, it can be seen from costumers that initially did not have a business then now can have a business and still growing. Moreover, their costumers can survived from moneylenders trap. In terms of ISR compliance reporting for both institutions, the BMT BIF has met 70%-80% compliance, while BPRS BDW 50% compliance.

Keywords


Financing, Social Responsibility, Islamic Social Reporting (ISR), Social Mobility, Poverty

Full Text:

PDF

References


Baskara, IGK, 2013, ”Lembaga Keuangan Mikro di Indonesia”, Jurnal Buletin studi Ekonomi, Vol.18, No.2.

Badan Pusat Statistik (2017), Kemiskinan di Daerah Istimewa Yogyakarta. https://yogyakarta.bps.go.id/subject/23/kemiskinan.html#subjekViewTab4

Buchori, A., 2003, “Kajian Kinerja Industri BPRS di Indonesia”, Buletin Ekonomi Moneter dan perbankan.

Erwanda, Edwin, 2012, “Tanggung Jawab Sosial pada organisasi perbankan Syariah”, Jurnal Akuntansi Universitas Brawijaya.

Finarti, A & Purnama, P. 2015, “Implementasi Maqasid al-Syariah Terhadap Pelaksanaan CSR Bank Islam”, ICOSOPP.

Fitria & Hartanti, 2010, ”Islam Tnggung Jawab Sosial : Studi perbandingan pengungkapan GRI da ISR”. Simposium Pendidikan Nasional Akuntansi XIII Purwokerto. Universitas Jendral Soedirman.

Hardi, A. E., 2013, “Analisis Pemberdayaan Masyarakat Miskin melalui Qardlu Hasan”, Alumni Pasca Sarjana UGM.

Ibrahim, 2015, “Metodologi Penelitian Kualitatif”, Alfabeta

Junaidi, 2015, “Analisis Pengungkapan CSR Perbankan Syariah di Indonesia Berdasarkan Islamic Social Reporting Index”, Jurnal Akuntansi dan Investasi, Vol. 16 No.1.

Khoirudin, A., 2013, “Corporate Governance dan pengungkapan Islamic Social Reporting pada perbankan Syariah di Indonesia”, Jurnal Unnes, ISSN 2252-6765.

Latif, S., 2016, “Pengaruh Mobilitas Sosial terhadap Perubahan Bahasa” Jurnal Pendidikan ISSN 1693-4164, Vol. 14 No 1

Moleong, L, 2006, “Metode Penelitian Kualitatif”, Bandung, Remaja Rosda Karya, Edisi Revisi.

Maali, B., 2006, “Social Reporting by Islamic Banks”, ABACUS, Vol.42, No.2.

Othman, T., 2010, “Islamic Social Reporting Of Listed Companies In Malaysia”, International Business & Economics Research Journal, Vol 9, Number 4.

Rasid, A, 2017, Sekilas tentang lembaga keuangan mikro syariah di Indonesia” https://business-law.binus.ac.id/2017/03/31/sekilas-tentang-lembaga-keuangan-mikro-syariah-di-indonesia/ diakses 23 Juni 2020.

Republika, 2014, OJK Inventarisir Lembaga Keuangan Mikro, https://republika.co.id/berita/ngdj0z/ojk-inventarisir-lembaga-keuangan-mikro.

Wahyuni Sri, 2015, “Studi Tentang Mobilitas Ekonomi Masyarakat Petani Cengkeh di Desa Lingadan Kecamatan Dakopemean Kabupaten Tolitoli” Pendidikan Geografi, Universitas Tadulako.

Yaya, R., Martawireja, A., dan Abdurahim, A. 2013. Akuntansi Perbankan Syariah: Teori dan Praktek Kontemporer. Salemba Empat, Jakarta

Yusuf, S.D., 2014, “Peran Strategis Baitul Maal Wat Tamwil (BMT) dalam peningkatan Ekonomi Rakyat”, Jurnal Al-Mizan. Vol. 10 Nomor 1.

Zuraya, N. 2016, “Lembaga Keuangan Mikro Syariah Bisa Tingkatkan Ekonomi Masayarakat Miskin”, Republika.co.id, 2016, diakses pada Selasa 26 Desember 2016 jam 8.32 WIB. www. BMT-BIF.co.id

www. BPRS BDS.co.id www. OJK.co.id




DOI: https://doi.org/10.18196/jati.030226

Article Metrics

Abstract view : 156 times
PDF - 70 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Jati: Jurnal Akuntansi Terapan Indonesia

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Jati: Jurnal Akuntansi Terapan Indonesia is indexed by :

Office:

Redaksi Jati UMY, Gedung D, Jln. Brawijaya (Lingkar Selatan),
Kelurahan Tamantirto, Kecamatan Kasihan, Kabupaten Bantul, D. I. Yogyakarta

Telp: (0274) 387656
Fax: (0274) 387646
WA: +62 818 0431 3217 (Puspita Dewi)
Email: jati@umy.ac.id

Based on a work at https://journal.umy.ac.id/index.php/jati/index

Creative Commons License
Jati : Jurnal Akuntansi Terapan Indonesia is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.