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KUALITAS DAN KUANTITAS PELAPORAN TANGGUNG JAWAB SOSIAL PERBANKAN SYARIAH DI INDONESIA BERBASIS SHARIAH ENTERPRISE THEORY

Septian Yudha Kusuma, Sudarman Sudarman

Abstract

This study aims to provide an overview of the level of reporting and the quality and quantity of social responsibility on Islamic Banking in Indonesia. The instrument in this study used previous research with the development of several reporting items from regulation in Indonesia.This research is a descriptive research using content analysis method and index approach covering 6 categories, namely environment, labor practices, health and safety, social and community development, product responsibility, investment and finance, and corporate governance. The number of Islamic Banks used in the research is 11 Banks. The results show the level of social responsibility reporting of Islamic Banking for the period of 2012 by 42% and 44% in 2013 with the most reporting theme is corporate governance. The majority of the reporting quantities of social responsibility activities gets very well score. Quality reporting of social responsibility activities scored poorly in 2012 only qualitatively and improved very well in 2013 with complete reporting; they are qualitative, monetary and non monetary in annual report.

Keywords

corporate social responsibility; islamic banking; level of reporting; quality of reporting; and quantity of reporting

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Full Text: PDF (Bahasa Indonesia)

DOI: 10.21043/equilibrium.v5i2.2773