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

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.

Author(s):  
Anafil Indriya ◽  
Maya Aresteria ◽  
Stacia Reviany Mege

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


Author(s):  
Yuvaraj Ganesan ◽  
Hasnah Haron ◽  
Azlan Amran ◽  
Say Keat Ooi

Given the increasing importance of the role played by small and medium-sized enterprises (SMEs) within the developing economy, this paper intends to provide further insight into corporate social responsibility (CSR) practices among SMEs. Within this context, the purpose is to propose the role of non-audit services (NAS), which contribute to the possible explanation of the SME adoption of CSR practices. A conceptual approach is taken whereby this paper is based on an extensive literature review of NAS and CSR practices in the SME context. Then, based on the knowledge-based view (KBV), this paper set to explain and highlight the role of NAS play to enhance CSR practices among SMEs. This paper provides a theoretical discussion on the importance of CSR in ensuring the survival of the SMEs. Although the proposition of NAS is relatively new, it provides an interesting and remarkable avenue for further research especially in the developing country. Overall, this paper draws attention to the importance of NAS in enhancing the survival and performance of the SMEs.


2019 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Siti Nur Halimah ◽  
Rahmawati Rahmawati

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.


2015 ◽  
Vol 2 (1) ◽  
pp. 33
Author(s):  
Beta Raditya Aulia ◽  
Irham Zaki

Implementation of Corporate Social Responsibility in Islamic banking refers to a business that has a social responsibility in Islamic. Islamic values contained in CSR activity that is the values of justice, Rohmatan lil'alamin value, and the value maslahah. That understanding will have implications for the implementation of syariah in the CSR value BNI Syariah Jakarta. The research method which is used for this case is qualitative descriptive approach. This Research is using semi-structured interviews and documentation. This Research was concern on the syariah value of CSR activities BNI Syariah Jakarta and find out for the solutiaon on how the implementation of sharia value on CSR activities BNI Syariah Jakarta. The results of this research was indicated that the PT. BNI Syariah Jakarta has implemented three grades sharia Islamic banking in performing activities of corporate social responsibility, which has implemented sharia values of justice, Rohmatan li'alamin value, and the value maslahah with full responsibility and in accordance to sharia compliance or regulations.


2019 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Siti Nur Halimah ◽  
Rahmawati Rahmawati

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.


2020 ◽  
Vol 4 (2) ◽  
pp. 96
Author(s):  
Amie Amelia ◽  
Nabilah Yusof

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.


2019 ◽  
pp. 1594-1609
Author(s):  
Yuvaraj Ganesan ◽  
Hasnah Haron ◽  
Azlan Amran ◽  
Say Keat Ooi

Given the increasing importance of the role played by small and medium‐sized enterprises (SMEs) within the developing economy, this paper intends to provide further insight into corporate social responsibility (CSR) practices among SMEs. Within this context, the purpose is to propose the role of non-audit services (NAS), which contribute to the possible explanation of the SME adoption of CSR practices. A conceptual approach is taken whereby this paper is based on an extensive literature review of NAS and CSR practices in the SME context. Then, based on the knowledge-based view (KBV), this paper set to explain and highlight the role of NAS play to enhance CSR practices among SMEs. This paper provides a theoretical discussion on the importance of CSR in ensuring the survival of the SMEs. Although the proposition of NAS is relatively new, it provides an interesting and remarkable avenue for further research especially in the developing country. Overall, this paper draws attention to the importance of NAS in enhancing the survival and performance of the SMEs.


2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati

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


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