The Concept of Social Responsibility Disclosures for Islamic Banks based on Shari’ah Enterprise Theory

Meutia, Intan Fitri

doi:10.18202/jamal.2010.12.7098

Cited by 12 publications

(20 citation statements)

References 6 publications

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“…Hal ini dikarenakan lu asan pengungkapan kinerja sosial bergan tung dari kinerja sosial (Farook, Hassan, & Lanis, 2011). Dalam melakukan kinerja sosial, bank membutuhkan sumber daya se hingga ketersediaan sumber daya yang besar (ukuran bank) akan meningkatkan kemampuan bank dalam melakukan ki nerja sosial dan selanjutnya akan lebih luas dalam mengungkapkan kinerja sosialnya (Meutia, 2010).…”

Section: Hasil Dan Pembahasanunclassified

Peran Dewan Pengawas Syariah Dalam Pengungkapan Islamic Sosial Reporting

Mukhibad

2018

jamal

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Islamic Sosial Reporting. Penelitian ini bertujuan membuktikan secara empiris peran Dewan Pengawas Syariah (DPS) terhadap pengungkapan Islamic Social Responsibity (ISR). Metode yang digunakan adalah analisis Partial Least Square (PLS) dengan Bank Umum Syariah (BUS) di Indone sia sebagai sampel. Hasil penelitian menunjukkan bahwa jumlah DPS merupakan faktor terkuat dalam pengungkapan ISR. Hal ini disebabkan karena DPS memiliki peran yang holistik, yakni peningkatan kepatuhan syariah, kinerja keuangan dan sosial. Selain itu, pemahaman DPS ter hadap hukum ekonomi dan keuangan kontemporer akan mempengaruhi kinerja bank, baik kinerja finansial maupun sosial.

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Section: Hasil Dan Pembahasanunclassified

Peran Dewan Pengawas Syariah Dalam Pengungkapan Islamic Sosial Reporting

Mukhibad

2018

jamal

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“…Humans are ultimately responsible to God for all their activities in the world [12]. Sharia Enterprise Theory (SET) that the most appropriate theory to express corporate social responsibility in the case of sharia banking, God is the main trustee source, while the resources owned by the stakeholders are something that is mandated by God in which a responsibility to use them in manners and purposes set by the Supreme Being is attached [13].…”

Section: Sharia Enterprise Theorymentioning

confidence: 99%

Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks

Rifan¹,

Ningsih²

2019

Proceedings of the the First International Conference on Islamic Development Studies 2019, ICIDS 2019, 10 September 2019, Banda

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This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) disclosures on asset optimization as measured by Return on Assets (ROA). This relationship is examined based on Simple Linier Regression analysis of eleven Sharia Commercial Banks annual reports in Financial Services Authority of Indonesia in the period of 2015-2017. This study also provides evidences that ICSR activities communicated in corporate annual reports are significantly related to asset optimization that measured by the Return on Assets (ROA).

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“…The most important axiom of this theory is God as the Creator and the Owner of all existing resources in the world. The human being is only temporarily in this world, so that the company ought to use resources as God's commands (Meutia, 2010).…”

Section: Stakeholder Theory and Sharia Enterprise Theorymentioning

confidence: 99%

The Islamicity of Sharia Rural Banks in Indonesia

Pertiwi

Puspitosari²,

Wijayati³

2019

muqtasid

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This paper is aimed to evaluate the Islamic Performance of Sharia Rural Banks (SRBs) in Indonesia by using the Islamicity Performance Index (IPI). The data are taken from SRBs from 2014 to 2016 (those include PF and Profit), as well the liquidation of SRBs in those years. The sample is taken by using a purposive sampling technique. Then, there are 82 SRBs samples and observing 246 pcs data. The data are obtained by evaluating their financial reports through the websites of Central Bank of Indonesia or Financial Services Authority (Otoritas Jasa Keuangan-OJK) as well as the SRBs websites. The data are analyzed by non-statistic quantitative and descriptive qualitative techniques. The results are gained from each indicator of their average Islamic Performance Index. The result shows that the Islamic Performance Index of Sharia Rural Banks is unsatisfied. Henceforth, this study has several limitations that may be observed in the next research. Moreover, this research excludes the welfare indicators of the director-employee and AAOIFI index.Penelitian ini bertujuan untuk menilai kinerja keislaman (Islamicity) Bank Perkreditan Rakyat Syariah (BPRS) di Indonesia. Penelitian ini menggunakan sampel BPRS di Indonesia dari tahun 2014 hingga 2016, dengan menggunakan teknik purposive sampling. Sampel akhir yang diperoleh adalah 82 SRB sehingga data yang diamati adalah 246 pcs data. Data diperoleh dengan mengakses laporan keuangan mereka melalui situs web Bank Sentral Indonesia atau Otoritas Jasa Keuangan (OJK) serta situs web masing-masing BPRS. Penelitian ini dianalisa dengan menggunakan teknik kuantitatif non-statistik dan deskriptif kualitatif. Hasil penelitian menemukan bahwa kinerja bank syariah berdasarkan Indeks kinerja keislaman adalah “tidak memuaskan”. Bagaimanapun, penelitian ini memiliki beberapa batasan yang dapat diperoleh melalui penelitian selanjutnya. Penelitian ini tidak termasuk indikator kesejahteraan direktur-karyawan dan indeks AAOIFI.

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The Concept of Social Responsibility Disclosures for Islamic Banks based on Shari’ah Enterprise Theory

Abstract: Abstract

Cited by 12 publications

References 6 publications

Peran Dewan Pengawas Syariah Dalam Pengungkapan Islamic Sosial Reporting

Peran Dewan Pengawas Syariah Dalam Pengungkapan Islamic Sosial Reporting

Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks Islamic Corporate Social Responsibility Towards Asset Optimization in Indonesia Sharia Commercial Banks

The Islamicity of Sharia Rural Banks in Indonesia

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