EVALUASI LEVEL PENGUNGKAPAN ISLAMIC SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA
DOI:
https://doi.org/10.26740/al-uqud.v2n1.p38-59Keywords:
Islamic Bank, Islamic Social Responsibility, Islamic Social Responsibility IndexAbstract
This study aims to evaluate and analyze the Islamic Social Responsibility Disclosures level of Islamic Bank in Indonesia using a disclosure index approach that was developed by Maali et al (2003).The analyzing was developed from 32 disclosure items that must Islamic Bank disclose in their annual report for every year. The level of Islamic social responsibility disclosure varies significantly across the sample. The checklist item result suggest that level of Islamic Social Responsibility Disclosure of Islamic Banking in Indonesia need more attention from the expert of Islamic Accounting, The Standar Accounting Board and Islamic Bank
References
Accounting and Auditing Organization for Islamic Financial Institutions. (2010). Accounting, Auditing and Governance Standards for Islamic Financial Institutions.
Dusuki, A. ., & Dar, H. (2005). œStakeholders perceptions of Corporate Social Responsibilityof Islamic Banks: Evidence From Malaysian Economy. In International Conference on Islamic Economics and Finance.
Fitria dan Hartanti. (2010). œIslam Dan Tanggung Jawab Sosial¯: Studi PerbandinganPengungkapan Berdasarkan Global Reporting Initiative Indeks dan Islamic Social Reporting Indeks. In Seminar Nasional Akuntansi . Purwokerto.
Fraenkel, J. R., & Wallen., N. E. (2009). How to Design and Evaluate Resesarch in Education. New York. Mc. Graw Hill Companies.
Haniffa, R. (2002). œSocial Responsibility disclosure: an Islamic Perspective,. Ndonesian Management & Accounting Research, 1(2).
Harahap, S. S. (2003). "The disclosure of Islamic values annual report. The analysis of Bank Muamalat Indonesias annual report" Managerial Finance, 29(7), 7089.
Ho dan Wong. (2001). œa Study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Auditing & Taxation, 11(3).
Maali et al. (2003). Social Reporting by Islamic Banks. Discussion papers in accounting and finance. Southampton.
Othman et al. (2009). œDeterminants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia. Journal of International Studies .
Dusuki, A. ., & Dar, H. (2005). œStakeholders perceptions of Corporate Social Responsibilityof Islamic Banks: Evidence From Malaysian Economy. In International Conference on Islamic Economics and Finance.
Fitria dan Hartanti. (2010). œIslam Dan Tanggung Jawab Sosial¯: Studi PerbandinganPengungkapan Berdasarkan Global Reporting Initiative Indeks dan Islamic Social Reporting Indeks. In Seminar Nasional Akuntansi . Purwokerto.
Fraenkel, J. R., & Wallen., N. E. (2009). How to Design and Evaluate Resesarch in Education. New York. Mc. Graw Hill Companies.
Haniffa, R. (2002). œSocial Responsibility disclosure: an Islamic Perspective,. Ndonesian Management & Accounting Research, 1(2).
Harahap, S. S. (2003). "The disclosure of Islamic values annual report. The analysis of Bank Muamalat Indonesias annual report" Managerial Finance, 29(7), 7089.
Ho dan Wong. (2001). œa Study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Auditing & Taxation, 11(3).
Maali et al. (2003). Social Reporting by Islamic Banks. Discussion papers in accounting and finance. Southampton.
Othman et al. (2009). œDeterminants of Islamic Social Reporting Among Top Shariah-Approved Companies in Bursa Malaysia. Journal of International Studies .
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Published
2018-01-31
How to Cite
Thahirah, K. A., & Rahmaita, R. (2018). EVALUASI LEVEL PENGUNGKAPAN ISLAMIC SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA. Al-Uqud : Journal of Islamic Economics, 2(1), 38–59. https://doi.org/10.26740/al-uqud.v2n1.p38-59
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Articles
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CC BY 4.0
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