scholarly journals Penerapan Tanggung Jawab Sosial Perbankan Syariah Milik Negara dengan Indeks Islamic Social Reporting

2020 ◽  
Vol 6 (3) ◽  
pp. 488
Author(s):  
Muhamad Fauzi ◽  
Wahyu Haris Akbarudin ◽  
Iwan E. Darmasetiawan ◽  
Ahmad Darussalam
Keyword(s):  
Corporate Governance ◽  
Social Responsibility ◽  
Sampling Technique ◽  
Social Reporting ◽  
Annual Reports ◽  
Public Confidence ◽  
Islamic Banking ◽  
Muslim Countries ◽  
The Social ◽  
Qualitative Descriptive

The issue of merging Islamic banking in Indonesia is important as an effort to increase market share and competitiveness, while the social responsibility practice of Islamic banking in Indonesia is in the lowest rank among Southeast Asian Muslim countries. Are two things important for public confidence in the Islamic banking industry in Indonesia, which has a less informative predicate and not implementing social activities performance. Purpose this paper to explaine implementation of social responsibility for state-owned Islamic banking. Qualitative descriptive research method using Ethnographic Content Analysis (ECA) technique from annual reports with purposive sampling technique are BNI Syariah, Bank Syariah Mandiri and BRI Syariah at 2014-2018 using the Islamic Social Reporting (ISR) Index by AAOIFI. The results showed are funding and investment with (68.89%), products and services (91.11%), employees (68.72%), society (75.15%), environment (46.67%), and corporate governance (88.44%), a whole revealed that the social responsibility of state-owned Islamic banking (73.16%). Conclusion predicate of implementing social responsibility is very informative (products and services as well as corporate governance), informative (funding and investment, employees, community) and less informative (environment) so that the implementation of social responsibility in state-owned Islamic banking is informative in the order of BSM, BNI Syariah and BRI Syariah,

Pengaruh Islamic Social Reporting terhadap Profitabilitas (Return on Asset dan Return on Equity) Pada Bank Umum Syariah Di Indonesia

2019 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Ana Santika
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Social Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Collection Method ◽  
Return On Equity ◽  
Social Environmental

The act of accuracy and prudence is very important in the company because is the factor that determines the sustainability of companies such as banking. This study aims to analyze the effect of Shariah Complaints towards the profitability of Islamic Banks in Indonesia. This type of research is quantitative. The data collection method used is the documentation method and library study method. The sampling technique uses purposive sampling with the criteria of Islamic commercial banks that publish annual-reports from 2013 to 2017 from 13 Islamic commercial banks (BUS) in Indonesia. The results of this study show that the Funding and Investment, Products and Services, Employees, Community or Social, Environmental, Corporate Governance simultaneously does not have influence significantly the ROE variable, but it does significantly influence to ROA. Means that the wider the Islamic social reporting of Islamic banking, the greater the profitability of Islamic banking. In addition, high profitability will encourage managers to provide more detailed information, because they want to convince investors of company profits and its compensation for management.

scholarly journals Pengaruh Islamic Social Reporting terhadap Profitabilitas (Return on Asset dan Return on Equity) Pada Bank Umum Syariah di Indonesia

2019 ◽  
Vol 4 (2) ◽  
pp. 119
Author(s):  
Ana Santika
Keyword(s):  
Corporate Governance ◽  
Data Collection ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Social Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Equity ◽  
Social Environmental

The act of accuracy and prudence is very important in the company because is the factor that determines the sustainability of companies such as banking. This study aims to analyze the effect of Shariah Complaints towards the profitability of Islamic Banks in Indonesia. This research is quantitative using documentation method and library study in data collection. The sampling technique uses purposive sampling with the criteria of Islamic commercial banks that publish annual-reports from 2013 to 2017 from 13 Islamic commercial banks (BUS) in Indonesia. The results of this study show that the Funding and Investment, Products and Services, Employees, Community or Social, Environmental, Corporate Governance simultaneously does not have influence significantly the ROE variable, but it does significantly influence ROA. This means that the wider the Islamic social reporting of Islamic banking, the greater the profitability of Islamic banking. In addition, high profitability will encourage managers to provide more detailed information, because they want to convince investors of company profits and its compensation for management.

scholarly journals Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting

2019 ◽  
Vol 3 (1) ◽  
pp. 75
Author(s):  
Ichsan Setiyo Budi ◽  
Rahmawati Rahmawati ◽  
Falikhatun Falikhatun ◽  
Muthmainah Muthmainah ◽  
Ardi Gunardi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Social Role ◽  
Secondary Data ◽  
Social Reporting ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Social ◽  
Annual Reporting ◽  
Report Data

The results of the research on the social role of Islamic banks show inconsistency both domestically and abroad; this is the basis for conducting this research to re-explain the Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) relationship, models. This study aims to examine the indirect effect of ICG disclosure on ISR disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. This study uses secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They are testing this study using stepwise regression analysis with data for the annual reporting period of 2011 through 2014. The result that financial performance mediates the effect of disclosure of ICG on ISR; this shows that proper management of Islamic banks will produce high financial performance so that they can carry out their social roles well too. The contribution of this study is to develop a new model of the part of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.

scholarly journals Pengungkapan Tanggung Jawab Sosial Perbankan Syariah di Asia Tenggara

2019 ◽  
Vol 7 (1) ◽  
pp. 23-36
Author(s):  
Maesya’bani Maesya’bani ◽  
Sri Mulyati ◽  
Erina Maulidha
Keyword(s):  
Content Analysis ◽  
Social Responsibility ◽  
Research Method ◽  
Social Performance ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Bank ◽  
The Social

This study aims to measure the social responsibility disclosure of Islamic Bank inSoutheast Asia based on ISR index. The research method in this study is descriptivequalitative with content analysis in annual reports published on the website. Thepopulation in this study is Islamic banking in Indonesia, Malaysia and BruneiDarussalam from 2015-2017. The selected sample used a purposive samplingtechnique consisting of 20 selected Sharia Banks. The results showed overall, thepredicate level of disclosure of sharia banking social performance in Southeast Asiawas considered less informative with a score of 55.35%. Although the level ofdisclosure of social performance continues to increase every year.

scholarly journals The Mediation Role of Productivity in the Effect of Islamic Corporate Governance on Islamic Corporate Social Responsibility Disclosure

2021 ◽  
Vol 22 (2) ◽  
Author(s):  
Ichsan Setiyo Budi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Theory ◽  
Secondary Data ◽  
Sampling Technique ◽  
Policy Implications ◽  
Annual Reports ◽  
Good Productivity ◽  
Corporate Social

Research aims: This study aims to examine the indirect effect of Islamic Corporate Governance on Islamic Corporate Social Responsibility Disclosure.Design/Methodology/Approach:This study uses secondary data sources from annual reports, corporate governance reports, and financial reports of Islamic banking in Indonesia for the period 2008 to 2019, sharia banks that have not been in existence for 12 years, observations have been made since they were established until 2019. The sampling technique is done by convenience sampling, and obtained 121 observation, and research testing using regression analysis.Research findings:The results found that banking productivity fully mediates the effect of Islamic Corporate Governance on Islamic Corporate Social Responsibilty Disclosure, thus good productivity is an absolute requirement that must be fulfilled in order to carry out a good social function as reflected in the disclosure of the Islamic Corporate Social Responsibility.Theoretical contribution/ Originality: this study is to reaffirm and develop a new model of the relationship between ICG and ICSR disclosure in IBs.Practitioner/Policy implications: This research was conducted based on stakeholder theory which was later developed into stakeholder theory from an Islamic perspective.Research limitation/Implication: first, this study uses the ICG variable and the ICSR disclosure, but the researcher does not discuss the quality of disclosure. Second, this study did not test the reliability of the ICSR disclosure.

scholarly journals Pengaruh Islamic Corporate Governance Dan Islamic Corporate Social Responsibility Terhadap Kinerja Perbankan Syariah

2020 ◽  
Vol 2 (1) ◽  
pp. 2065-2082
Author(s):  
Chintya Zara Ananda ◽  
Erinos NR
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Annual Reports ◽  
Islamic Banking ◽  
Negative Effect ◽  
Corporate Social

This study aims to examine the effect of Islamic Corporate Governance and Islamic Corporate Social Responsibility on the performance of Islamic banking. The difference between this study and previous research is the performance measured by Islamic Financial Ratio and profitability ratios. This study uses 63 annual reports from 9 Sharia Commercial Banks listed on the Indonesia Stock Exchange for the 2012-2018 period. Data were analyzed using content analysis methods, descriptive statistics and hypothesis testing with Partial Least Square (PLS), R2 test, t test, and P values. The results showed that Islamic Corporate Governance had a positive and significant effect on the performance of Islamic banking and Islamic Corporate Social Responsibility had a negative effect on the performance of Islamic banking.

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance terhadap Profitabilitas Perusahaan Indeks Sri Kehati

2018 ◽  
Vol 27 (2) ◽  
pp. 286-304
Author(s):  
Syahrul Effendi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

The purpose of this study was to examine the effect of disclosure of Corporate Social Responsibility and Good Corporate Governance to the profitability of a company incorporated in sri kehati index in the Indonesia Stock Exchange in the period 2011-2015. This research is a correlation regression testing as an article describing the phenomenon in the form of the relationship between variables. The research data was obtained from annual reports and financial sites Indonesia Stock Exchange (BEI). Samples used as many as 14 companies qualified financial reports, sustainability reports listed in Indonesia Stock Exchange in 2011-2015. The sampling technique used literature. This study uses multiple regression analysis. Based on the analysis it can be concluded that the disclosure of Corporate Social Responsibility positive effect on NPM. Good Corporate Governance (Size commissioners) positive effect on ROE, ROA. Good Corporate Governance (Independent Commissioner) no positive effect on ROA and NPM. Good Corporate Governance (Audit Committee) positive effect on ROA and ROE.

Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Nuraeni ◽  
Anik Mauilah
Keyword(s):  
Statistical Analysis ◽  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Purposive Sampling ◽  
Negative Effect

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.

scholarly journals PEMANFAATAN NILAI PEDULI SOSIAL CERITA RAKYAT DI KABUPATEN PURBALINGGA SEBAGAI PENGEMBANGAN PENDIDIKAN KARAKTER DALAM PEMBELAJARAN BAHASA INDONESIA

2019 ◽  
Vol 6 (2) ◽  
pp. 203
Author(s):  
Wiwit Puji Amalia ◽  
Sumarwati Sumarwati ◽  
Budhi Setiawan
Keyword(s):  
High School ◽  
Junior High School ◽  
Social Care ◽  
Junior High ◽  
Sampling Technique ◽  
Teaching Material ◽  
Descriptive Research ◽  
The Social ◽  
Qualitative Descriptive ◽  
Character Building

<p><em>This research is a qualitative descriptive research aims to (1) describe and explain the structure of folklore of Purbalingga District, (2) to describe and explain the social care values contained in Purbalingga District folklore, (3) describe and explain the relevance of folklore as the character buildingand teaching material in Junior High School. Data and information are collected through informants and documents. Data collection is done through observation, recording, interview, and document analysis. Research sample is determined by purposive sampling technique. Validation of data is done by triangulation. The results of this research are:</em></p><em>(1) the structure of folklore Purbalingga District, (2) social caring values contained in Purbalingga District folklore, (3) relevance of folklore as the character building and teaching material in Junior High School.</em>

The Social Responsibility

2013 ◽  
pp. 204-218
Author(s):  
Mirela Matei ◽  
Ioan Done
Keyword(s):  
Corporate Governance ◽  
Business Ethics ◽  
Social Responsibility ◽  
Cause Related Marketing ◽  
The Social

This chapter focuses on the topic of social responsibility and the interference with other concepts like business ethics, cause related marketing, or corporate governance. In addition, the study presents the motivations of companies that are implicated in different Social Responsible programmes. The main objective of this chapter is to delimitate the concept of social responsibility from other concepts and to present the main motivations for companies that run different SR programs.

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