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

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.

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.

scholarly journals Implementation and Functioning of Corporate Social Responsibility in Poland (on the Example of the PKO BPReport)

2019 ◽  
pp. 174-183
Author(s):  
Anastasiia Nykonchuk
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Annual Report ◽  
Practical Significance ◽  
Historical Method ◽  
Polish Experience ◽  
Historical Basis ◽  
Corporate Social ◽  
Descriptive Method

The article deals with the historical basis ofimplementation of corporate social responsibility in Poland and analyzes the views of various Polish scientists on development of corporate social responsibility in this area. The main objective of the study is to analyze the Polish experience in implementing corporate social responsibility using the example of a report on corporate social responsibility of the Polish PKO bank. The methodology used to achieve the main objective are the following: the historical method (used to analyze formation and development of corporate social responsibility), analysis of documentary information (to analyze the annual report of PKO Bank) and the descriptive method (description and analysis of the report content, its structure and main elements). The theoretical and practical significance of the research lies in the possibility of using the results of the research to form the strategy for implementing a corporate social responsibility policy in Ukraine and an example of writing the reports in this sphere. Also, the article may be useful in further analysis and writing of scientific materials on this topic.

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 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.

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.

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.

scholarly journals Corporate social responsibility in Islamic banking: Theory and practice

Sociologija ◽  
2019 ◽  
Vol 61 (1) ◽  
pp. 32-54
Author(s):  
Lekpek Ahmedin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Business Practice ◽  
Theory And Practice ◽  
Business Success ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Socially Responsible ◽  
Civic Awareness ◽  
Corporate Social

Democratization of the society and the strengthening of civic awareness in many countries have brought the corporate social responsibility into the focus of attention of the scientific, investment and general public, as well as regulatory bodies. This has created a significant pressure on the corporate sector to adapt its business to the interests of numerous stakeholders. The issue of corporate social responsibility (CSR) is of particular importance to Islamic banking, as the fastest growing sector of the global financial market. Social responsibility is an integral element of the doctrine of Islamic banking and economics. The Islamic model of social responsibility is as old as Islam itself, so it is for centuries present in Sharia-compliant business. The institutionalization of Islamic banking, which began far later, raised the question of the role of social responsibility in the Islamic banks? business practice. The strong pressure from the competition, the business model insufficiently adapted to the modern market environment and the desire to achieve business success and strengthen the market position, have forced Islamic banks to face numerous challenges and partly deviate from some of their stated goals. In this article, we analyze the theoretical model of Islamic banking and the model of man adapted to its principles - homo islamicus, as the carrier of that system, the business practice of Islamic banks, the gap between expectations and realities in the relationship of Islamic banks towards CSR, and potential solutions for removing this gap. The aim is to examine the potential of Islamic banking as socially responsible and ethical alternative to, often criticized and, according to many, morally problematic conventional banking.

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