Analisis Pelaksanaan Corporate Social Responsibility Pada Perbankan Syariah Dalam Prespektif Shariah Enterprise Theory (Studi Kasus Pada Laporan Tahunan Pt Bank Syariah Mandiri Tahun 2015 Di Bursa Efek Indonesia)

Abstract

:This research was conducted to describe and analyze the implementation of how much Corporate Social Responsibility is in Mandiri Syariah Banking in Pekanbaru. This study uses descriptive qualitative research method using Bank Syariah Mandiri annual report data in 2015. To analyze the data properly, accurate, reliable and systematic data is needed so that the results obtained can describe objects that are being researched correctly through literature study on Shariah Enterprise Theory and field studies in the form of in depth interviews. The results show that Bank Mandiri Syariah in 2015 has implemented Corporate Social Responsibility well, in terms of the Shariah Enterprise Theory it can be seen that Bank Mandiri Syariah is committed to carrying out its social responsibility well.

Implementasi Akuntabilitas dalam Shari’ah Enterprise Theory di Lembaga Bisnis Syari’ah (Studi Kasus: Swalayan Pamella Yogyakarta)

“…Undang (Irmadariyani, 2016). Selain itu, terdapat beberapa penelitian yang membahas mengenai implementasi akuntabilitas dan juga Sharia Enterprise Theory yang menyatakan bahwa implementasi akuntabilitas itu wajib untuk dilaksanakan (Amerieska, 2012;Firmansyah & Prajawati, 2016;Lubis, Hardi, & Aznuriyandi, 2018;Permatasari & Uswati Dewi, 2011). Jurnal ini hanya menjelaskan mengenai upaya penggunaan etika sebuah perusahaan dalam dalam aktivitas CSR.…”

Implementation of Corporate Social Responsibility (CSR) In Improving The Reputation of Islamic Banking: A Perspective of Shariah Enterprise Theory

“…The hope is that Islamic banks can set an example in the implementation of their Corporate Social Responsibility (CSR) programs. This is not only limited to fulfilling the obligations that have been set, but also involves implementing CSR programs based on Islamic sharia, which in turn will provide benefits and welfare for the surrounding community (Lubis et al, 2018).…”

Analisis Pelaporan Corporate Social Responsibility Perbankan Syariah Dalam Perspektif Shariah Enterprise Theory

“…Pelaksanaan Corporate Social Responsibility (CSR) dapat dilihat dalam praktik tanggung jawab sosial dalam perbankan syariah dan dalam diskusi yang berkaitan dengan tanggung jawab sosial (Lubis et al, 2018). Standar pelaporan dan pengukuran CSR untuk lembaga bisnis syariah belum tersedia, akibatnya perusahaan dan lembaga bisnis syariah masih mengadopsi standar pelaporan CSR perusahaan konvensional dalam melaporkan kegiatan CSR mereka (Eti Kusmiati & Ungkari, 2021).…”