ANALISIS PENGUNKAPAN TANGGUNG JAWAB SOSIAL PADA PERBANKAN SYARIAH BERDASARKAN TAWHIDIC APPROACH

2012 ◽  
Vol 6 (1) ◽  
pp. 13
Author(s):  
Rizky Eriandani
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Banking Industry ◽  
Financial Statement ◽  
Islamic Banking ◽  
Negative Image ◽  
The Social ◽  
Corporate Social

Corporate social responsibility (CSR) has emerged and developed rapidly as a field of study. Many Western theoreticians have attempted to provide theoretical, moral and ethical groundings for CSR initiatives. There are still very few of research conduct regarding the disclosures of CSR) for Sharia Banking Industry i n Indonesia. This study aims to analyze the reporting of corporate social responsibility (CSR) in Islamic banking based on Tawhidic approach. The CSR disclosures of Bank Sharia in Indonesia will be examine based on content analysis of the sharia banking industry annual report. These results show that the social responsibility reporting of 9 (nine) Bank Syariah is still very limited, voluntarily, and still far from complying with tawhidic theory). 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 as: Unlawful Transaction from Islamic Perspective that represent in Qardh Hassan Report.

Corporate social responsibility disclosure on the websites of coffee chains in Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Public Attention ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Csr Disclosure ◽  
Social And Environmental Responsibilities ◽  
Corporate Social

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

scholarly journals Tingkat Pengungkapan Corporate Social Responsibility Bank Syariah di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 69-82
Author(s):  
Amalia Imroatul Azizah ◽  
Muhammad Nur A. Birton
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Statements ◽  
Islamic Banking ◽  
Islamic Banks ◽  
New Era ◽  
Corporate Social ◽  
Islamic Companies ◽  
Descriptive Method

The implementation of corporate social responsibility has entered a new era is noexception in Islamic companies, especially of Islamic banking. Islamic Social ReportingIndex is one way of measuring and reporting social responsibility for sharia entity. Thisstudy aimed to describe the practice of social responsibility disclosure based IslamicSocial Reporting Index on Islamic banks in Indonesia is associated with the size of theCommercial Bank Based on Business Activities (BUKU). Using comparative descriptive method by means of content analysis on the elements of financial statements, thisstudy using Islamic banks data annual report published in 2011-2013. The results showedan increase in items disclosure in each group BUKU. In general, Islamic banks ISRBUKU 2 disclosure scores higher than group Islamic banks BUKU 1. That is, the Islamicbanks with equity of more than Rp 1 trillion to less than Rp 5 trillion disclose socialresponsibility in a more specific and detailed than the equity less from Rp 1 trillion.

scholarly journals Corporate Social Responsibility dan Zakat Perusahaan dalam Perspektif Hukum Ekonomi Islam

2016 ◽  
Vol 16 (2) ◽  
pp. 229-240
Author(s):  
A. Chairul Hadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Services ◽  
Banking Industry ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Legal Entity ◽  
Economic Law ◽  
Islamic Economic ◽  
Corporate Social

Corporate Social Responsibility and Zakat of Company in the Perspective of Islamic Economic Law. Awareness of social responsibility by companies (corporate social responsibility) is increasing today. Almost every company has a board focusing on social services. In the Islamic banking industry, this social responsibility gets serious attention. The study revealed that besides allocating social funds, Islamic banks allocate funds for zakat of company as an obligation of a legal entity (syakhshiyyah hukmiyyah).DOI: 10.15408/ajis.v16i2.4453

scholarly journals THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR), BASED ON THE MAQASID AL-SHARIAH IN MALAYSIA AND MENA REGION

2021 ◽  
Vol 3 (7) ◽  
pp. 114-126
Author(s):  
Nur Hanisah Razali ◽  
Nizam Jaafar ◽  
Ismail Ahmad
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Financial Institution ◽  
Islamic Banks ◽  
Mena Region ◽  
Csr Reporting ◽  
Corporate Social ◽  
Sustainability Report

Islamic Banking works in an economy and achieving the ideal position of Shariah financial institution requires continuous improvement and indicators. The right values and environment of a bank that is operating based on Shariah are important to ensure that the delivery services could be executed in the best manner possible. Islamic Bank therefore should embed with social and the charity work network for the purpose of its corporate social responsibility to the community. The fundamental issue which is due to the lack of focus on prioritising the social objective of Islamic organisations based on Shariah leads to the inadequacy of conventional CSR theories to underpin CSR practices of Islamic organisations. The existing concept of CSR is grounded on western perspectives, and it will be a great implication to delve into CSR within the Islamic perspectives. Therefore, the objective of this study to examine the extent of CSR based on Maqasid Al Shariah in terms of four dimensions of the Islamic Banks sector between Malaysia and the MENA region for the period of 2013 to 2018. This study employed a content analysis method to collect quantitative data on CSR based on Maqasid Al-Shariah in the Bank Islam annual report and stand-alone sustainability report. The content analysis was carried out to achieve this objective. The investigation on the content is based on CSR reporting in their annual report and stand-alone sustainability report according to what has been provided by the banks. The results of the analyses provide significant insight into the amount and nature of CSR among Islamic Banks across sectors. Generally, the CSR activities cover all organization activities related to the organization and its various stakeholder. Finally, through mean score ranking for CSRD items shows that there was a mixed ranking for CSR based on Maqasid Al-Shariah dimension and element in Malaysia and MENA region.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DALAM BINGKAI SYARIAH

2020 ◽  
Vol 5 (2) ◽  
pp. 165-171
Author(s):  
Arditi Annisa H ◽  
Nuraini Nuraini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Future Studies ◽  
Interesting Insight ◽  
Enterprise Theory ◽  
Csr Disclosure ◽  
Corporate Social

Research in corporate social responsibility (CSR) has long been established yet there are still new dimensions for its discussion within the Islamic perspective. This study undertakes the investigation of CSR within the Islamic banking industry utilizing the Shariah Enterprise Theory (SET). It seeks to identify whether the factors of size, profitability and shariah compliance may play role in the disclosure of CSR by Islamic banks in Indonesia. All registered Islamic banks in Indonesia publishing their annual report for the period of 2011-2016 were employed as samples of this study. The findings demonstrated that some of the sampled banks have provided extensive and informative disclosure of CSR. Simulteanously the three studied variables consisting of size, profitability and shariah compliance were found to influence the CSR disclosure. Nevertheless, partially while bank size and profitability were found to influence the CSR disclosure yet there was no influence of shariah compliance towards CSR disclosure. This gives an interesting insight for further examination in future studies

Determinants and outcome of Islamic corporate social responsibility (ICSR) adoption in Islamic banking industry of Pakistan

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Syed Asim Ali Bukhari ◽  
Fathyah Hashim ◽  
Azlan Bin Amran
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Positive Relationship ◽  
Banking Industry ◽  
Islamic Banking ◽  
Bank Branch ◽  
Content Type ◽  
Bank Branches ◽  
Islamic Bank ◽  
Corporate Social

Purpose The purpose of this study is to empirically examine the determinants and outcomes of Islamic corporate social responsibility (ICSR) adoption in Islamic bank branches in Pakistan. The research framework examines the influence of stakeholder’s pressure on ICSR adoption. It also analyses the relationship between ICSR adoption and intangible outcomes achieved by the Islamic bank branch. Design/methodology/approach A total of 400 questionnaires were distributed through a mail survey to Islamic bank branches in Pakistan. The respondents of the study were the branch manager of Islamic bank branches in Pakistan. A simple random sampling technique was used and resulted in the collection of 293 usable questionnaires. SMART PLS was used to statistically analyse the data using partial least squares structural equation modelling approach. The measurement and structural models were analysed. Findings The results indicate a significant and positive relationship between Shariah supervisory board pressure, competitor pressure and ICSR adoption in Islamic bank branches. A moderate strength positive relationship was found out between top management pressure and ICSR adoption. Results reveal that customer pressure and community pressure have an insignificant influence on ICSR adoption. Data analysis shows that the adoption of ICSR practices have a significant and positive influence on an Islamic bank branch’s Intangible outcomes. Research limitations/implications The sample size was relatively small because of the limited time duration. Originality/value The construct of ICSR has not been extensively researched upon especially through empirical studies. Limited research exists in the area of factors than can influence Islamic bank branches to adopt ICSR practices and currently no empirical research has focussed on the intangible outcomes that can be achieved through ICSR adoption by an Islamic bank branch. The limited study exists in the Pakistan context as well, which is a rapidly growing Islamic banking industry.

Measuring corporate social responsibility in Islamic banking: what matters?

2020 ◽  
Vol 13 (3) ◽  
pp. 357-388
Author(s):  
Muhammad Bilal Zafar ◽  
Ahmad Azam Sulaiman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Customer Service ◽  
Customer Relationship ◽  
Islamic Banking ◽  
Content Type ◽  
Five Dimensions ◽  
The Social ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This paper begins with a challenge to explore the scope and dimensions of corporate social responsibility (CSR) in Islamic banking and design a CSR disclosure index, which may gauge the level of CSR disclosure in Islamic banking. Design/methodology/approach It adopts a two-fold approach to develop the CSR disclosure index for Islamic banking, such as “identification” and “prioritization.” In the ambit of identification, it relies on the existing literature related to CSR and Islamic banking. However, it undertakes analytical hierarchy process (AHP) method for prioritization through the sample of 104 experts related to Islamic banking of Pakistan. Findings It concludes the CSR index for Islamic banking contains five dimensions, including 79 items across 20 sub-dimensions. The results of AHP indicate that the CSR dimensions are important for Shariah governance, employee, community, customer and environment. Moreover, within dimensions, the most important sub-dimensions are Shariah compliance, customer service and quality, green investing/banking, customer relationship, training and development and poverty alleviation. Practical implications The CSR disclosure index of this study has important implications for academicians, such as it paves the ways for further investigations and practical usage of index to gauge the level CSR disclosure of Islamic banking. Moreover, it delineates the spectrum of responsibilities for managers of Islamic banking under the domain of CSR. Originality/value The proposed CSR disclosure index is comprehensive and stresses on the social responsibility of Islamic banking toward stakeholders. In nutshell, this study offers what is expected from the practitioners of Islamic banking in the domain of social responsibility.

scholarly journals ISLAMIC BANKING AND SOCIAL RESPONSIBILITY: STUDI KOMPARASI INDONESIA DAN MALAYSIA DENGAN PENDEKATAN ISLAMIC SOCIAL RESPORTING INDEKS DAN GLOBAL REPORTING INITIATIVE INDEKS

EKSPOSE ◽  
2019 ◽  
Vol 16 (2) ◽  
pp. 419
Author(s):  
Nispa Sari
Keyword(s):  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Social Performance ◽  
Analysis Approach ◽  
Global Reporting Initiative ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Social ◽  
The Difference

This study aimed to compare the social performance between Islamic banking in Indonesia and Malaysia were measured by using a model of Islamic Social Reporting Index (ISR) and the Global Reporting Initiative Index (GRI). The objects of this study were drawn from four Islamic banks in Indonesia and three Islamic banks in Malaysia that meet certain criteria, namely; Islamic banking report annual report for 2010 and report the social responsibility disclosure. This study was used content analysis approach. The results showed that the overall average social performance of Islamic banking in Malaysia higher than social performance of Islamic banking in Indonesia. However, when tested statistically, the difference did not show significant value. Moreover, there are no Islamic banking in Indonesia and Malaysia reached a perfect level of social performance (100%) of the ISR and the GRI index.

scholarly journals PENGUNGKAPAN CSR PERBANGKAN SYARIAH SEBAGAI KEBUTUHAN INFORMASI STAKEHOLDER

2018 ◽  
Vol 2 (2) ◽  
pp. 179-202
Author(s):  
Reztu Rinovian ◽  
Abin Suarsa
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Qualitative Method ◽  
Annual Report ◽  
Secondary Data ◽  
Case Study Method ◽  
Enterprise Theory ◽  
Corporate Social

This research aims to analyze the disclosure of corporate social responsibility by  Bank Syariah Mandiri dan Bank Syariah Bukopin based on shariah enterprise theory. This research wasconducted by analyzing how the Bank Syariah Mandiri dan Bank Syariah Bukopin disclose corporate social responsibility through the information presented in the annual report are based on the items disclosure of social responsibility based on sharia enterprise theory. This research uses a qualitative method with case study method in which the analysis using content analysis. The data used in this research is secondary data in the form of a written document that is the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin obtained from the official website of  Bank Syariah Mandiri dan Bank Syariah Bukopin. This research is descriptive interpretative to discuss problems with clear descriptions based on the ability of researchers to reveal the purpose of understanding the information presented in the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin. This research shows that social responsibility reporting Bank Syariah Mandiri dan Bank Syariah Bukopin still very limited, and is far from being in accordance with sharia enterprise theory.

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