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 Pengungkapan Kinerja Sosial Perbankan Syariah di Indonesia

2019 ◽  
Vol 7 (1) ◽  
pp. 37-58
Author(s):  
Darihan Mubarak ◽  
Sigit Pramono ◽  
Ai Nur Bayinah
Keyword(s):  
Content Analysis ◽  
Commercial Banks ◽  
Qualitative Content Analysis ◽  
Social Performance ◽  
Annual Reports ◽  
Islamic Bank ◽  
The Social ◽  
Objective Content ◽  
Assessment Results

The research aims to determine the disclosure of the social performance of Islamicbanking based on the ISR index. The method used in this research is qualitativecontent analysis. Qualitative content analysis is also called Ethnographic ContentAnalysis (ECA), which is a combination of objective content analysis and participantobservation where researchers interact with documentation materials. The populationin this study are all Islamic Commercial Banks (BUS) in Indonesia with a sample ofBUS which has published annual reports for the 2015-2017 period using purposivesampling method. From the assessment results using the ISR index, it was found thatBSM occupies the highest disclosure value in the 2015-2017 period. The average peryear shows that the reporting of social performance of Islamic Bank tends to increasewith a good predicate.

scholarly journals ISLAMIC BANKING AND SOCIAL RESPONSIBILITY: STUDI KOMPARASI INDONESIA DAN MALAYSIA DENGAN PENDEKATAN ISLAMIC SOCIAL RESPORTING INDEKS DAN GLOBAL REPORTING INITIATIVE INDEKS

EKSPOSE ◽  
2019 ◽  
Vol 16 (2) ◽  
pp. 419
Author(s):  
Nispa Sari
Keyword(s):  
Content Analysis ◽  
Social Responsibility ◽  
Annual Report ◽  
Social Performance ◽  
Analysis Approach ◽  
Global Reporting Initiative ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Social ◽  
The Difference

This study aimed to compare the social performance between Islamic banking in Indonesia and Malaysia were measured by using a model of Islamic Social Reporting Index (ISR) and the Global Reporting Initiative Index (GRI). The objects of this study were drawn from four Islamic banks in Indonesia and three Islamic banks in Malaysia that meet certain criteria, namely; Islamic banking report annual report for 2010 and report the social responsibility disclosure. This study was used content analysis approach. The results showed that the overall average social performance of Islamic banking in Malaysia higher than social performance of Islamic banking in Indonesia. However, when tested statistically, the difference did not show significant value. Moreover, there are no Islamic banking in Indonesia and Malaysia reached a perfect level of social performance (100%) of the ISR and the GRI index.

scholarly journals QUALITY OF SHARIA GOVERNANCE STRUCTURE ON SOCIAL PERFORMANCE IN INDONESIAN ISLAMIC BANKING

2020 ◽  
Vol 4 (1) ◽  
pp. 57-61
Author(s):  
Lia Dahlia Iryani ◽  
Bambang Wahyudiono
Keyword(s):  
Audit Committee ◽  
Social Performance ◽  
Supervisory Board ◽  
Secondary Data ◽  
Governance Structure ◽  
Islamic Banking ◽  
Financial Report ◽  
Islamic Bank ◽  
A Value ◽  
The Social

This research aimed to examine empirically the effect of the performance of Islamic Bank on sharia governance in Indonesia. The social performance of the Islamic Bank was measured by qordhul hasan and micro finance, and sharia governance (SG) was measured by the proportion of the independent board of commissioners, board size, audit committee and sharia supervisory board. The data in this study were secondary data from Islamic Banking Financial Report (IBFR) of 2012-2016. This research applied quantitative approach with the panels of data regression using E-views 9.0 software. Data analysis was conducted by using factor analysis. The test result showed that the direct effect of SG on performance was 0.323 significant because it had a value of t count of 11.96 or a value of probability of (0,000) < alpha 5%. The positive coefficient showed that SG was able to improve performance while the highest loading values that reflected SG (TKS) was X3 (number of KA members) of 0.934, and X4 (number of KA meetings in a year) of 0.880. The loading value of X5 was the number of DPS of 0.445 while the value of loading X2 (the number of DK meetings in 1 year) was 0.319

scholarly journals Socio-Economic Disclosure in Islamic Banking Case Study in Indonesia

2015 ◽  
Vol 1 (3) ◽  
pp. 185
Author(s):  
Atina Shofawati
Keyword(s):  
Community Involvement ◽  
Annual Report ◽  
Social Economic ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Annual Reports ◽  
Islamic Banking ◽  
The Social ◽  
Corporate Social ◽  
Economic Responsibility

Islamic Banking must give benefit for their stakeholders. Benefit reflects the performance of Islamic Banking which can be seen through their annual reports. One of important information which reflects the performance of Islamic Banking is socio-economicdisclosure. This report gives information about the performance of Islamic Banking which covers social and economic aspects which show the social economic responsibility of Islamic Banking. Socio-economic disclosure indicators have been taken from Corporate Social Performance which are the indicators consist of four parts, namely community involvement; human resources; natural resources and contribution to the environment; contribution to the product or service. This paper uses qualitative method. This research identifies the socioeconomic disclosure from annual report of Islamic Banking in Indonesia, majoring Bank Syariah Mandiri and Bank Muamalat Indonesia. The result of this paper shows that Bank Syariah Mandiri and Bank Muamalat Indonesia conduct social economic responsibility through socio-economic disclosure from annual report of both of the Islamic Banks in 2009.

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 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,

scholarly journals HOW SOCIAL ARE ISLAMIC BANKS IN PAKISTAN?

2021 ◽  
Vol 5 (1) ◽  
pp. 12-22
Author(s):  
Rafea Irfan
Keyword(s):  
Banking Sector ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Research Paper ◽  
Social Outcomes ◽  
Annual Reports ◽  
Islamic Banking ◽  
Social Responsiveness ◽  
Islamic Banks ◽  
The Social

Purpose: This research paper attempts to prove that social outcomes are one of the objectives of Islamic banks and tries to investigate whether social failure exists in the Islamic banking sector of Pakistan by assessing the social performance of Islamic banks against performance indicators of social outcomes. Design/ Methodology/ Approach: In this paper content analysis of annual reports of a sample of 4 Islamic conventional banks and 4 Islamic banking units functioning in Pakistan is conducted. The social outcomes that are attempted to be measured of the Islamic banks in this research paper are derived from social objectives present in literature, in addition to this, Kinder, Lydenberg, Domini Research, 17 Sustainable Development goals of the United Nations, five Environment Social Governance scorecards developed by Oikocredit which is a global cooperative and social investor group, and Analytics index of corporate social performance are used for the derivation of social outcomes. Findings: Conventional Islamic banks in Pakistan are doing better than Islamic banking units on measures of social responsiveness. Originality/ Value: This research paper is based on the framework of the research paper “How social is Islamic banking” written on the Islamic banking sector of Indonesia by Luthfi Hamidi and Andrew C. Worthington. JEL Classification Codes: G0, G2, P4, Q3.

scholarly journals How social is Islamic banking?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Luthfi Hamidi ◽  
Andrew C. Worthington
Keyword(s):  
Content Analysis ◽  
Commercial Banks ◽  
Corporate Social Performance ◽  
Social Issues ◽  
Social Outcomes ◽  
Social Dimension ◽  
Annual Reports ◽  
Islamic Banking ◽  
Content Type ◽  
The Social

Purpose This paper aims to outline the argument for social outcomes as an objective for Islamic banks and investigate whether social failure exists in Islamic banking in Indonesia by assessing it against this performance dimension. Design/methodology/approach Content analysis of the annual reports of a sample of 12 Islamic commercial banks, seven Islamic banking units, and seven Islamic rural banks operating in Indonesia. The social outcomes to be measured employ the social objectives and disclosure measures from the prevailing literature, combined with the Kinder, Lydenberg, Domini Research and Analytics index of corporate social performance, the United Nations’ 17 Sustainable Development Goals and five Environment Social Governance Scorecards developed by Oikocredit, a global cooperative and social investor group. Findings Social failure evident in all Islamic rural banks and half of all Islamic commercial banks, but in only one of the seven Islamic bank units where most banks appear to pursue social outcomes at the accommodative level (accepting and doing all that is required). A social outcome-weighted asset formulation reveals Islamic banking has improved in meeting its social objectives over time, but sometimes at the cost of other objectives relating to the environment and customers. Research limitations/implications Single-country context for analysis and limited period of analysis given rapid growth of industry and less stringent reporting requirements in the past. Practical implications Islamic banking in Indonesia needs to continue to improve its social outcomes, particularly in relation to the environment and customer benefits. Social implications Emphasis on banking supervisory bodies to regulate and provide incentives for the industry to address the social issues upon which consumer support, industry efforts and regulation draws. Originality/value Few existing studies investigate the social dimension of Islamic banking, not least in Indonesia. Novel quantitative and qualitative application of content analysis.

Corporate social responsibility disclosure on the websites of coffee chains in Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Public Attention ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Csr Disclosure ◽  
Social And Environmental Responsibilities ◽  
Corporate Social

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

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