scholarly journals ANALISIS PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PADA PERBANKAN SYARIAH DALAM PRESPEKTIF SHARIAH ENTERPRISE THEORY (STUDI KASUS PADA LAPORAN TAHUNAN PT BANK SYARIAH MANDIRI TAHUN 2015 DI BURSA EFEK INDONESIA)

2018 ◽  
Vol 4 (3) ◽  
pp. 330-336
Author(s):  
Nurhayani Lubis ◽  
Hardi Hardi ◽  
Aznuriyandi Aznuriyandi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Method ◽  
Annual Report ◽  
Field Studies ◽  
Literature Study ◽  
Report Data ◽  
Enterprise Theory ◽  
Corporate Social ◽  
Depth Interviews

Abstract :This research was conducted to describe and analyze the implementation of how much Corporate Social Responsibility is in Mandiri Syariah Banking in Pekanbaru. This study uses descriptive qualitative research method using Bank Syariah Mandiri annual report data in 2015. To analyze the data properly, accurate, reliable and systematic data is needed so that the results obtained can describe objects that are being researched correctly through literature study on Shariah Enterprise Theory and field studies in the form of in depth interviews. The results show that Bank Mandiri Syariah in 2015 has implemented Corporate Social Responsibility well, in terms of the Shariah Enterprise Theory it can be seen that Bank Mandiri Syariah is committed to carrying out its social responsibility well.

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

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 PENGUNGKAPAN PEMANFAATAN DANA CORPORATE SOCIAL RESPONSIBILITY UNTUK PENCAPAIAN MAQASHID SYARIAH PADA PT. PLN PERSERO

2020 ◽  
Vol 4 (2) ◽  
pp. 118
Author(s):  
Efri Syamsul Bahri ◽  
Siti Humairoh ◽  
Ahmad Bisyri Syakur ◽  
Rianti Pratiwi
Keyword(s):  
Corporate Social Responsibility ◽  
Data Collection ◽  
Social Responsibility ◽  
Research Method ◽  
Literature Study ◽  
Data Validity ◽  
Corporate Social ◽  
Program Data

Research on disclosure of Corporate Social Responsibility (CSR) in relation to Maqashid Sharia in State-Owned Enterprises (BUMN) is still rarely conducted, even though the contribution of BUMN has been felt by the community for its benefits and Maslahah. This research aims to describe disclosure of the use of corporate CSR funds in achieving Maqashid Syariah. The research method uses qualitative and descriptive approaches. The technique of data collection are interviews, observation, and literature study. The data validity was done by triangulation. This research uses CSR program data in 2018. The results show that PT. PLN Persero uses CSR Funds contibuted to the achievement of Maqashid Syariah. CSR funds are allocated for five aspects of Maqashid Syariah, namely: protecting religion (hifdz inen), protecting life (hifdz nafs), protecting intelligence (hifdz aql), protecting children (hifdz nasl), and protecting property (hifdz maal). Based on this disclosure, the use of CSR funds for the achievement of the largest Sharia Maqashid is allocated for the aspect of protection of offspring (hifdz nasl). The allocation of CSR funds is IDR 34,168,729,546, or 26.93%. Meanwhile, the smallest amount of funds in the aspect of religious protection (hifdz in) is Rp. 18,046,879,497 or 14.22%. From this research, new insights are obtained about the contribution of CSR Funds to the achievement of Maqashi Syariah. Therefore, further research is needed to measure the effect of CSR funds on the achievement of Maqashid Syariah using other methods. In addition, further research can add data over several years and add the number of objects to several other state-owned companies.

Does Corporate Social Responsibility, Corporate Governance And Profitability Affect Earnings Management? Evidence From Manufacturing Firms In Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 69
Author(s):  
Florentina Cindy Finishtya ◽  
Sriniyati Sriniyati ◽  
Erlinda Nur Khasanah
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Research Method ◽  
Annual Report ◽  
Secondary Data ◽  
Total Sample ◽  
Manufacturing Firms ◽  
Corporate Social

ABSTRAK Penelitian ini menguji pengaruh corporate social responsibility, corporate governance, dan profitabilitas terhadap manajemen laba. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan tahunan perusahaan manufaktur dari tahun 2015 - 2019. Jumlah sampel terdiri dari 100 sampel. Untuk menguji hipotesis, penelitian ini menggunakan analisis regresi berganda. Penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan faktor lainnya; corporate governance dan profitabilitas berpengaruh negatif dan tidak signifikan terhadap manajemen laba. ABSTRACT This study examined the effect of corporate social responsibility, corporate governance, and profitability on earning management. The research method used in this study was a quantitative method. The data used in this study was secondary data taken from manufacturing firm’s annual report from 2015 - 2019. Total sample consisted of 100 samples. To test the hypotheses, this study used multiple regression analysis. This study found that corporate social responsibility has a positive and significantly influenced the earnings management, while other factors; the corporate governance and profitability had a negative and insignificant effect on earnings management.

scholarly journals Analisis Pemanfaatan Dana Corporate Social Responsibility Bagi Penerima Beasiswa Bank Nagari

2019 ◽  
Vol 1 (1) ◽  
pp. 334-348
Author(s):  
Gigih Apriatma ◽  
Charoline Cheisviyanny ◽  
Salma Taqwa
Keyword(s):  
Qualitative Research ◽  
Corporate Social Responsibility ◽  
Data Collection ◽  
Social Responsibility ◽  
Annual Report ◽  
Secondary Data ◽  
Primary Data ◽  
The Subject ◽  
Corporate Social ◽  
Depth Interviews

The purposes of this research are to analyze the benefits of recipients of Scholarship CSR Funds by Bank Nagari,the feedback for Bank Nagari and the provision of target benefits of CSR Funds by Bank Nagari. The subject of this research was students who received Bank Nagari scholarship. This research was a qualitative research. The type of data used in this research were primary and secondary data. Primary data was obtained from the results of in-depth interviews with students  and secondary data was obtained from Bank Nagari's Annual report 2016. Data collection techniques were carried out by observation, interviews, and documentation. The results of this research indicated that the scholarship from Bank Nagari  has benefits for recipients, while for feedback was directly not received by Bank Nagari, as well as for the overall awarded of scholarships was considered appropriate but there was different ways of register procedures.

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.

scholarly journals Pelaporan Corporate Social Responsibility Perbankan Syariah dalam Perspektif Shariah Enterprise Theory (SET)

2019 ◽  
Vol 3 (2) ◽  
pp. 145-160
Author(s):  
Dori Novarela ◽  
Indah Mulia Sari
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Islamic Banks ◽  
Maximum Score ◽  
Csr Reporting ◽  
Enterprise Theory ◽  
Csr Disclosure ◽  
Corporate Social

This study aimed to capture the corporate social responsibility (CSR) reporting inIslamic banks in Indonesia in shariah enterprise theory (SET). The SET disclosureitems adopted from Meutia (2009) that showed by two accountability dimension, i.e.vertical accountability that directed to Allah swt, and horizontal accountability thatdirected to three parties i.e direct stakeholders (employee and customer), indirectstakeholders (community), and the universe.The data taken from annual report 2013,processed and analyzed by content analysis. The study found that Bank MuamalatIndonesia is a highest CSR disclosure from ten Islamic banks. For each detail SET,each banks showed the different result. All banks raise the maximum score for thevertical accountability for the highly disclosure

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

PERAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM MENINGKATKAN PEMBERDAYAAN MASYARAKAT DESA GEMAWANG KECAMATAN JAMBU

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Anafil Indriya ◽  
Maya Aresteria ◽  
Stacia Reviany Mege
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Research Method ◽  
Living Standards ◽  
Sources Of Information ◽  
Participation Level ◽  
Corporate Social ◽  
A Company

Corporate Social Responsibility (CSR) is the responsibility of a company to commit to running a business ethically, morally, and contributing to economic development and improving people's lives. Gemawang Village, Jambu Regency, Ambawara, is one of the locations for CSR recipients. This location is the object of this research. This study aims to analyze the role of CSR in enhancing community development, as well as to find out the obstacles faced by companies in increasing community development through CSR. This research method uses qualitative methods, where there are several key informants as sources of information. The indicators used in this study are the level of effectiveness, level of suitability, level of participation, level of empowerment, and level of sustainability. Based on the results of research in Gemawang Village, Jambu District, it can be concluded that CSR assistance provided by the company can improve community development and living standards. Keywords: CSR, Corporate Social Responsibility, Level of Effectiveness, Level of Empowerement

scholarly journals Hubungan Program CSR (Corporate Social Responsibility) Mudik Lebaran Gratis terhadap Citra Perusahaan PT. Industri Jamu dan Farmasi Sido Muncul Tbk.

2019 ◽  
Vol 4 (2) ◽  
pp. 57
Author(s):  
Dewi Eka Ningtyas
Keyword(s):  
Corporate Social Responsibility ◽  
Quantitative Analysis ◽  
Social Responsibility ◽  
Research Method ◽  
Research Result ◽  
Semantic Differential ◽  
Corporate Image ◽  
Image Theory ◽  
Business World ◽  
Corporate Social

The Business world is growing rapidly today with many companies competing to generate a huge profit yet leaving their social responsibility behind. Accordingly, a few companies engage in CSR (Corporate Social Responsibility) in order to increase the company’s image to society’s impression. This research aims to figure out whether there is a significant correlation of CSR (Corporate Social Responsibility) programme in the form of “Sido Muncul Mudik Lebaran Gratis” to the image of PT Industri Jamu dan Farmasi Sido Muncul Tbk. The first theories employed were CSR (Corporate Social Responsibility) theory and Corporate Image Theory. The research method used was Pearson’s Correlation research method by using the quantitative analysis, in which questionnaires were spread to 100 herbalist traders in Pondok Gede area, East Jakarta. The scale in use was Semantic Differential with 10% error rate.The research result shows that there is no correlation of CSR (Corporate Social Responsibility) programme in the form of “Sido Muncul Mudik Lebaran Gratis” to the image of PT Industri Jamu dan Farmasi Sido Muncul Tbk. Keywords: CSR, Corporate Social Responsibility, Corporate Image

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