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 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

scholarly journals Pengungkapan Corporate Social Responsibility Bidang Pendidikan Dalam Laporan Tahunan Bank Umum Syariah Di Indonesia

2019 ◽  
Vol 4 (1) ◽  
pp. 67-84
Author(s):  
Mutiara Intan Permana Gunawan ◽  
Ahmad Tarmidzi Lubis
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Descriptive Study ◽  
The Other ◽  
Annual Reports ◽  
Islamic Banks ◽  
Corporate Social ◽  
Broad Outline

This research is a descriptive study that aims to understand the suitability of the intent and purpose of CSR education disclosure in annual reports Islamic Bank in Indonesia. The annual reports used in this study is the annual report of iB in Indonesia in  2013 and 2014. This study uses content analysis as a tool of analysis, which counting and classifying sentences / phrases that are disclosed in accordance with the categories specified. The results showed that the BUS in Indonesia are still not yet optimal in disclose of CSR education. This is because there is only one iB that able to reveal CSR education optimally in accordance with the intent and the main purpose, without tucking other interests in it. While on the other Islamic banks are still been increase and decrease in the level of suitability in intent and the purpose of disclosure. But in a broad outline, in two years the majority of Islamic banks has an increase levels of suitability for intent and purpose disclosure of CSR education despite the increase not happen drastically.

scholarly journals Analisis Pengungkapan Corporate Social Responsibility PT. Bukit Asam, Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Dengan PROPER

2019 ◽  
Vol 1 (3) ◽  
pp. 846-864
Author(s):  
Atika Tri Ningsih ◽  
Charoline Cheisviyanny
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Secondary Data ◽  
Mining Company ◽  
Result Show ◽  
Secondary Data Sources ◽  
Corporate Social ◽  
Sustainability Report ◽  
Category Score

This study aims to analyze: 1) The level of corporate social responsibility disclosure of PT. Bukit Asam, Tbk for the year 2017 and 2018 based on the GRI G4, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by The Ministry of Environment. This is a descriptive qualitative research. The sample in this study was a mining company that revealed the sustainability report in 2017 and 2018 based on the GRI G4 standard and obtained a gold PROPER, namely PT. Bukit Asam, Tbk. The type of data were documentary data with secondary data sources and the analysis method were content analysis. The result show that: 1) Based on the results of content analysis on the level of disclosure of economic, environmental and social indicator on the sustainability report of PT. Bukit Asam, Tbk in 2017 is higher than in 2018 and the level of breadth and depth of the sustainability report of PT. Bukit Asam, Tbk in 2018 has a better category score than in 2017, 2) There are similarities GRI G4 indicator in environmental category as PROPER indicator items, namely energy, cesspool, water and biodiversity

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 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

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 reporting practices in banking companies in Bangladesh

2015 ◽  
Vol 13 (2) ◽  
pp. 200-225 ◽  
Author(s):  
Md. Hafij Ullah ◽  
Mohammad Afjalur Rahman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Banking Sector ◽  
Annual Report ◽  
Regulatory Change ◽  
Content Type ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Corporate Social ◽  
The Impact

Purpose – This paper aims to provide a deeper understanding of the nature and extent of corporate social responsibility (CSR) reporting in the annual report by banking companies in Bangladesh, identify the impact of regulatory change on CSR reporting and examine whether there is any relationship between the extent of CSR reporting and bank characteristics. CSR movement and CSR reporting practices by financial sector have gathered great momentum in recent years. Banking sector is in the leading position in discharging CSR reporting. Design/methodology/approach – The sample composed of all the 30 banking companies enlisted in Dhaka Stock Exchange (DSE), and the study used content analysis approach for systematic categorization and analysis of the contents reported in the annual report. A total of 97 CSR items classified into seven classes were selected through a relevant literature review, as the expected items and average, standard deviation, coefficient of variation, percentage and correlation, etc. were used as the tools of analysis. SPSS software version 19.0 was used to analyze the data. An ordinary least square (OLS) regression model is fitted to the data for assessing the effect of independent variables on total CSR reporting score. Findings – The study found that the extent of CSR reporting in banking companies in Bangladesh varies from 27.84 to 65.98 per cent, and on an average, they report 47.39 per cent of the expected CSR items in annual report. It is also observed that banking companies in Bangladesh emphasized on linguistic or written form than charts, graphs or pictures in reporting CSR activities to their stakeholders, and the study found no significant influence of the selected bank characteristics on the extent of CSR reporting. Moreover, the study observed significant impact of regulatory change on nature and extent of CSR reporting. Research limitations/implications – The study considered all the listed commercial banking companies in Bangladesh, and the annual report of 2011 was taken as the main source of data. Social implications – Among others, the implications of the study include the following. Banking companies are expected to get a real scenario of CSR reporting of the banking sector in Bangladesh and banking companies with poor CSR contribution expected to be motivated for contributing more in CSR activities. Government and other regulatory bodies can also get detailed information regarding CSR reporting practices for formulating guidelines in this regard. Originality/value – This empirical study on the determinants of extent of CSR reporting using a larger number of expected CSR items contributes toward a better understanding of the CSR reporting practices of the banking companies in Bangladesh. The study used a new independent variable “CSR Expenditure” in justifying its influence on CSR reporting and identified the impact of regulatory change on CSR reporting. The study expects contributing in the enactment of more regulatory requirements for bringing the CSR reporting into a certain framework and encouraging in more CSR reporting in Bangladesh.

scholarly journals PENGARUH UKURAN DEWAN DIREKSI, UMUR PERUSAHAAN, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2021 ◽  
Vol 3 (1) ◽  
pp. 1-29
Author(s):  
Merna Surjadi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social Resposibility ◽  
Corporate Social ◽  
Sustainability Report

Tujuan penelitian ini adalah untuk mengetahui tanggung jawab sosial perusahaan (corporate social resposibility) yang dilihat dari beberapa faktor, yaitu: ukuran dewan direksi, umur perusahaan, dan kepemilikan saham publik pada perusahaan go public yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Studi ini juga menguji dan menganalisis pengaruh ukuran dewan direktur, umur perusahaan, dan kepemilikan saham publik  terhadap corporate social responsibility disclosure. Sampel yang digunakan pada penelitian ini adalah perusahaan go publik yang terdaftar di Indonesia Stock Exchange (IDX) untuk periode 2014-2018. Jumlah perusahaan yang dijadikan sampel dalam penelitian ini adalah 22 perusahaan, dengan periode pengambilan data yang digunakan selama 5 (lima) tahun pengamatan, dan menggunakan metode purposive sampling. Metode ini dilakukan dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan oleh peneliti. Jenis data yang digunakan yaitu data sekunder berupa laporan tahunan (annual report) perusahaan dan data laporan keberlanjutan perusahaan (sustainability report). Berdasarkan hasil pengujian yang menggunakan regresi linier berganda, dapat disimpulkan bahwa: (1) ukuran dewan direksi berpengaruh signifikan dan negatif terhadap corporate social responsibility disclosure ; (2) umur perusahaan tidak berpengaruh terhadap corporate social responsibility disclosure; dan (3) kepemilikan saham publik tidak berpengaruh terhadap corporate social resposibility disclosure. Kata Kunci: ukuran dewan direksi, umur perusahaan, dan kepemilikan saham publik, corporate social responsibility disclosure

scholarly journals The effect of corporate social disclosure practice on reporting quality

2019 ◽  
Vol 24 (2) ◽  
pp. 23-38 ◽  
Author(s):  
Ivana Dropulić ◽  
Marko Čular
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Reporting Quality ◽  
Annual Reports ◽  
Insurance Companies ◽  
Business And Society ◽  
Insurance Sector ◽  
Csr Reporting ◽  
Corporate Social

This research is striving to provide an insight into the importance of Corporate Social Responsibility (CSR) for the insurance sector while aiming to examine various corporate social responsibility initiatives undertaken by insurance companies in Croatia. There is a broad range of potential benefits from CSR for insurance companies such as long-term sustainability and profitability, yet only several research studies on CSR practices have thus far been conducted on the insurance sector. Hence, the purpose of this research is to determine the level of CSR reporting for insurance and reinsurance companies in Croatia and its impact on reporting quality. The empirical research is based on online reporting of six aspects of corporate social responsibility to determine Corporate Social Disclosure Index (CSDI). Reporting quality is measured with Disclosure Quality Index of annual report (DQI) which is structured in five phases. This research includes all 24 insurance and reinsurance companies in Croatia and the research findings show that all insurance and reinsurance companies in Croatia publish information at least concerning two aspects of CSR. It was found that they are the most transparent regarding the human resources aspect of CSR activities and the least transparent concerning environmental aspect of CSR activities. The overall level of CSR disclosure for insurance sector in Croatia is quite low, so we can conclude that insurance and reinsurance companies in Croatia do not have a high level of CSR online disclosure. Considering the issue of reporting quality, insurance and reinsurance companies have an average quality of annual report (AR), measured by DQI of annual report. According to research findings, CSR reporting on the Internet is positively associated with DQI which leads to the conclusion that more socially responsible insurance and reinsurance companies provide annual reports of a more superior quality. Business and society interact and exert a mutual influence through their specific objectives and goals. Consequently, the link between business and society is indisputable. Companies, as one of the key segments of a society, can achieve a number of economic benefits, such as superior business results and considerable competitive advantage if they implement CSR and if they provide high quality information through their annual reports. Moreover, society benefits from socially responsible companies as it enjoys better care both for its own well-being and for that of the environment.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN BANK UMUM SYARIAH

2020 ◽  
Vol 2 (2) ◽  
pp. 151
Author(s):  
Prasojo Prasojo ◽  
Sofyan Hadinata ◽  
Muhammad Yusuf Shalihin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Commercial Bank ◽  
Annual Report ◽  
Control Variable ◽  
Islamic Banks ◽  
Variable Size ◽  
Corporate Social

This study aims to examine the influence of Corporate Social Responsibility (CSR) on financial performance as measured by ROA, ROE, CAR and FDR as well as the control variable Size, Leverage and Age. The population in this study is an Islamic commercial bank that issued in the annual report consistently for the period of 2010-2015. Samples were selected by purposive judgment sampling criteria. Samples collected in this study consist of nine Islamic Banks that had registered at Bank Indonesia in 2015.

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