Penelitian ini membahas tentang definisi Islamic social reporting index, kerangka Syariah ISR, tema pengungkapan ISR, dan implementasi ISR index sebagai akuntabilitas aktivitas sosial bank Syariah. Penelitian ini menggunakan pendekatan kualitatif, jenis penelitian kepustakaan dengan analisis isi (content analysis) sebagai alat analisis data. Hasil penelitian menyimpulkan bahwa, Pertama tema pendanaan dan investasi terdapat 6 BUS yang kurang informatif, kedua pada tema produk dan jasa yang kurang informatif adalah BRI Sy, ketiga pada tema karyawan terdapat 5 BUS yang kurang informatif, keempat pada tema Masyarakat terdapat 6 BUS yang kurang informatif, , kelima pada tema lingkungan terdapat 9 BUS yang kurang informatif.  Walaupun sebenarnya skor indeks ISR yang rendah (kurang informatif) tidak dapat diartikan bahwa perusahaan tersebut tidak melakukan pengungkapan tanggung jawab sosial secara syariah dengan baik karena terdapat dua kemungkinan, yaitu perusahaan tersebut melakukan tanggung jawab sosial secara syariah akan tetapi tidak diungkapkan dalam laporan-laporannya atau perusahaan tersebut memang tidak melakukan tanggung jawab sosial secara Syariah

Ria Anisatus Sholihah. 2014

<p class="bdabstract">Islamic Bank as a type of Islamic financial institution has the authority to collect and distribute funds to the public. In carrying out its operational activities, Islamic Banks have transactions that can lead to non-halal income because Islamic Banks also make transactions with Conventional Financial Institutions. PSAK 101 has regulated the disclosure of no n-halal income as part of the Report on the Sources and Use of Virtue Fund. The purpose of this study is to determine the description and disclosure of non-halal income in the financial statements of Islamic Commercial Banks. This study uses a qualitative research method with a descriptive approach. The subjects of this study were 14 Islamic Commercial Banks operating nationally and publishing complete financial reports in 2019 on the official website of Islamic Commercial Banks. The results showed that non-halal income from 14 Islamic Commercial Banks have been disclosed in accordance with PSAK 101, namely the Report on the Sources and Use of Virtue Funds. However, not all banks disclose in detail the reasons for the occurrence and use of non-halal income in the Notes to Financial Statements.</p>

To determine the impact of product promotion methods, service excellence, and company image on customer satisfaction, this study used a quantitative research technique. The study's participants are Bank Jateng Kajen Branch Office customers who reside in the Pekalongan Regency region. Accidental sampling is the sampling method employed. Both primary and secondary data were employed as sources of information in this investigation. Respondents who had completed questionnaires based on library research were provided books, articles, papers, research journals, and other resources pertinent to the study's subject. The Likert Scale method was employed in the data analysis process, which was followed by the execution of many tests, including the Data Quality Test, the Classical Assumption Test, the Multiple Linear Regression Test, the Hypothesis Testing, and the Coefficient of Determination Test. According to the preliminary results of the tests done for this study, product advertising methods have little effect on customer satisfaction, but service quality and a company's image do. Then it was concurrently claimed that 73.9% of customer happiness is influenced by product promotion strategy, service quality, and company image.

This study aims to analyze the Accountability of the management based on Sharia Enterprise Theory at Islamic Boarding School-based Micro Waqf Banks in Jombang. This research uses the field research type and a descriptive qualitative approach—data collection techniques through observation, interviews, and documentation. The results of this study indicate that the Islamic Boarding School-based Micro Waqf Bank in Jombang has implemented accountability indicators based on Sharia Enterprise Theory, namely vertical Accountability to Allah SWT and Horizontal Accountability to customers by having DPS that is MUI certified and there are no transactions that are not by Sharia. However, Micro Waqf Banks still need to fulfill horizontal Accountability to customers on the ZIS Report indicators. Micro Waqf Banks have fulfilled Horizontal Accountability for employees with employee education and training. However, the Micro Waqf Bank has not met the salary and remuneration for employees according to the minimum wage and does not have special programs to improve employee spirituality. Micro Waqf Banks have fulfilled Horizontal Accountability to the community/society through broad community access to Micro Waqf Bank financing and contributions to MSME Development and improving the community's quality of life through economic empowerment. However, the Micro Waqf Bank does not yet have disclosure of social funds. Micro Waqf Banks have fulfilled Horizontal Accountability towards indirect stakeholders, namely nature/environment with household-scale customers, so it is less likely to pollute the environment.