scholarly journals PERAN PERBANKAN SYARIAH DALAM MELAKSANAKAN CORPORATE SOCIAL RESPONSIBILITY DI MASA COVID-19

2020 ◽  
Vol 4 (2) ◽  
pp. 96
Author(s):  
Amie Amelia ◽  
Nabilah Yusof
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Medical Personnel ◽  
Community Empowerment ◽  
Islamic Banking ◽  
Protective Equipment ◽  
Islamic Banks ◽  
Social Concern ◽  
Corporate Social

Islamic banks have an important role in social responsibility. As a part of Islamic Banking, Corporate social responsibility (CSR) has consequences on the welfare of the community, particularly, to those whose economic affected their economic by Pandemic Covid-19. CSR as a part of community empowerment provide aids like economic, social or health corresponding to theories of CSR. Ideally, CSR should have the value of truth, justice, kindness and honesty that can be manifested in business activities, especially Islamic banks and its relationships with all stakeholders. This research describes the role of Islamic banks in implementing corporate social responsibility during Pandemic Covid-19. Mandiri Syariah Bank as one Islamic Bank has couple of CSR programs such as Mitra Umat, Simpati Umat and Didik Umat. The results of this study also reveal Mandiri Syariah Bank has give aids; providing personal protective equipment (PPE) for medical personnel, helping the economy of the affected community, especially easing customer businesses during Pandemic Covid-19 as a form of social concern, as well as contributing to reducing poverty, company development, and economy and empowerment in accordance with the principles of CSR applied by Mandiri Syariah Bank like the principle of spirituality, nationalism and welfare.

scholarly journals Peran Islamic Corporate Social Responsibility dalam Memoderasi Pengaruh Zakat Terhadap Kinerja Bank Umum Syariah

2021 ◽  
Vol 9 (1) ◽  
pp. 73-89
Author(s):  
Sartini Wardiwiyono ◽  
◽  
Arty Fitria Jayanti ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Annual Reports ◽  
Observation Data ◽  
Islamic Banks ◽  
Corporate Social

The aim of this study is to investigate the role of Islamic Corporate Social Responsibility in moderating the effect of zakat on Islamic commercial banks’ financial performance. Out of 13 Islamic commercial bank listed by Otoritas Jasa Keuangan from 2012 to 2017, there were only five banks reporting Statement of Zakat Fund Sources and Disbursements. Hence, the final samples of this study consist of 30 observation data. Secondary data collected from 30 annual reports were gathered through documentation. This study utilizes moderated regression analysis to test three research hypotheses. The results shows several findings. Firstly, the amount of corporate zakat being reported in the Statement of Zakat Fund Sources and Disbursements has positive impact on Islamic banks’ financial performance. Secondly, Islamic CSR as measured by Islamic reporting index developed by Belal et al. (2015) has negative impact on Islamic Banks’ financial performance. Thirdly, the role of Islamic CSR in moderating the effect of zakat on financial performance was confirmed.

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 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

scholarly journals Kewenangan Dewan Pengawas Syariah Dan Implikasi Terhadap Perwujudan Corporate Social Responsibility Di Perbankan Syariah

SASI ◽  
2021 ◽  
Vol 27 (4) ◽  
pp. 504
Author(s):  
Nury Khoiril Jamil ◽  
Robiatul Adawiyah ◽  
Rumawi Rumawi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Method ◽  
Supervisory Board ◽  
Social Aspects ◽  
Islamic Banking ◽  
Common Goal ◽  
Conceptual Approach ◽  
Corporate Social

Every company has a social responsibility. There are measurements of social responsibility that are carried out to achieve usefulness, one of which is Islamic banking. Although Islamic banking is only considered a labeling issue. However, with the role of DPS which is realized through CSR, it indicates that Islamic banking contributes and is responsible for various social aspects and nation building as a common goal as stated in the 5th principle of Pancasila. This study aims to determine the authority of the Sharia Supervisory Board (DPS) as mandated in laws and regulations and the implications for the realization of Corporate Social Responsibility (CSR) in Islamic banking. This research method is normative juridical, with a statutory and conceptual approach that refers to legal doctrines. The results of the study indicate that DPS has an important role in preventive efforts for activities in Islamic banking as well as the actuality of social responsibility that is realized through CSR.

scholarly journals The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking

2019 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Siti Nur Halimah ◽  
Rahmawati Rahmawati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Islamic Banking ◽  
Managerial Ownership ◽  
Board Size ◽  
Moderating Variables ◽  
Csr Disclosure ◽  
Corporate Social

Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were the annual Islamic banking reports, financial statements, and corporate governance reports respectively. This test used regression tests and moderating variables. The results obtained that CSR commitment has positive correlation to CSR disclosure and the existence of female's board, managerial ownership has negative correlation to CSR disclosure, meanwhile, board size does not affect the CSR disclosure. After applied the moderation variable, it increased the disclosure of corporate social responsibility.

scholarly journals Islamic Work Ethic (IWE) dan Islamic Corporate Social Responsibility (ICSR) pada Bank Syariah Indonesia (2011-2019)

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Dede Aji Mardani
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Work Ethic ◽  
Social Care ◽  
Islamic Banking ◽  
Analysis Tool ◽  
Islamic Banks ◽  
Islamic Work Ethic ◽  
Corporate Social

Islamic work ethic and Islamic responsibility towards social and personal is a necessity. This responsibility is a form of statement about interpersonal and social care for the company. One of the areas studied is Islamic banking in Indonesia. The method used is through a quantitative approach through the analysis tool E Views. From the research results, it is found that so far the work ethic of Bank Syaraih employees is good and has positive values and Islamic social responsibility of Islamic Banks on financial performance does not show significant results because the test is carried out in a parsian manner, but if it is carried out simultaneously with Islamic Corporate Governance (ICG). , then the results will be significant.

scholarly journals The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking

2019 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Siti Nur Halimah ◽  
Rahmawati Rahmawati
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Islamic Banking ◽  
Managerial Ownership ◽  
Board Size ◽  
Moderating Variables ◽  
Csr Disclosure ◽  
Corporate Social

Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were the annual Islamic banking reports, financial statements, and corporate governance reports respectively. This test used regression tests and moderating variables. The results obtained that CSR commitment has positive correlation to CSR disclosure and the existence of female's board, managerial ownership has negative correlation to CSR disclosure, meanwhile, board size does not affect the CSR disclosure. After applied the moderation variable, it increased the disclosure of corporate social responsibility.

Corporate social responsibility disclosure and Islamic banks: a case study of Pakistan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Bilal Zafar ◽  
Ahmad Azam Sulaiman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Content Type ◽  
The Mean ◽  
The Government ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This paper aims to gauge the level of corporate social responsibility (CSR) disclosure of Islamic banks of Pakistan. Design/methodology/approach The annual reports of Islamic banks of Pakistan from the year 2003 to 2017 were considered as the source of data. The content analysis method was used to gauge the level of CSR disclosure with the help of the CSR disclosure index. Islamic banks proclaim religiously motivated and ethical institutions; hence, full disclosure was expected from Islamic banks in the domain of CSR. Findings The average level of CSR disclosure of Islamic banks after a one-and-a-half decade of Islamic banking in Pakistan is 31.23%, which is far below the expected level of CSR disclosure and even below the mean level. The mean comparison analyzes show that the level of CSR disclosure differs among the Islamic banks, old and large Islamic banks are disclosing more information, in addition, the local Islamic banks have a relatively high level of CSR disclosure as compare to the foreign Islamic banks. Research limitations/implications The current CSR disclosure policy of the government regarding corporations in Pakistan is insufficient. There is a need to revise this policy which may result in higher CSR disclosure. The results indicate, that there is a difference in CSR disclosure among local and foreign Islamic banks, so this policy must address this aspect as well. Originality/value Islamic banking proclaims a new wave of the corporate that has higher social objectives, but a contradiction exists among the ideology and reality of social responsibility of Islamic banks. Then, this study also supports that the same dilemma of low CSR disclosure also prevails in the Islamic banks of Pakistan.

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