ISR as Proction of CSR Disclosure Bank Muamalat Indonesia and Bank Syariah Mandiri
DOI:
https://doi.org/10.25181/esai.v8i1.967Abstract
This research aims to detect Islamic social disclosure in Islamic bank in Indonesia that measuresed with Islamic Social Reporting (ISR) Index. This research is done in two biggest Islamic banks in Indonesia that are Bank Muamalat Indonesia and Bank Syariah Mandiri for look comparison Islamic social disclosure. Analyzer applied in this research is content analysis. The result shows that Islamic social disclosure in Bank Syariah Mandiri is higger than Bank Muamalat Indonesia. But either Bank Muamalat Indonesia or Bank Syariah Mandiri not yet show result perfect disclosure measuresed from Islamic social reporting.Keywords: Islamic Social Reporting, bank muamalat Indonesia, bank syariah mandiriDownloads
References
Affandi, Nik Mohamed. 2002. Islam and Business. Malaysia: Pelanduk Publications.
Basamalah, Anies S. & Johnny Jermias. 2005. Social and Environmental Reporting and Auditing in Indonesia: Maintaining Organizational Legitimacy. Gajah Mada International Journal of Business, January-April 20057 (1): 109-127
Baydoun, N. & Willet, R. 1997. Islamic Ethical Issues in the Presentation of Financial Information. Accounting, Commerce and Finance: The Islamic Perspective Journal, 1(1).
Fitria, Soraya dan Dwi Hartanti. 2010. Studi Perbandingan Pengungkapan Berdasarkan Global Reporting Initiative Indeks Dan Islamic Social Reporting Indeks. Simposium Nasional Akuntansi XIII. Purwokerto
Hadi, Nor. 2011. Corporate Social Responsibility (CSR). Yogyakarta: Graha Ilmu
Hameed, et al. 2008. Alternative Disclosure and Performance Measures for Islamic Banks. Departement of Accounting. Kulliyah of Economics and Management Science IIUM
Haniffa, R.M. 2002. Social Reporting Disclosure-An Islamic Perspective. Indonesian Management & Account¬ing Research. 1 (2): 128-146
Harahap, Sofyan Syafri. 2003. Akuntansi Sosial ekonomi dan Akuntansi Islam. Media Riset Akuntansi, Auditing, dan Informasi. 3(1): 56-75
Ikatan Akuntan Indonesia. 2012. Standar Akuntansi Keuangan. Jakarta: Salemba Empat
Meutia, Inten. 2010. Menata Pengungkapan CSR di Bank Islam (Suatu Pendekatan Kritis). Jakarta: Citra Pustaka Indonesia.
Mirfazli, Edwin Nurdiono. 2007. Evaluasi Pengungkapan Informasi Pertanggungjawaban Sosial pada Laporan Keuangan Tahunan Perusahaan dalam Kelompok Aneka Industri yang Go Public di BEJ. Jurnal Akuntansi Keuangan. 12( 1)
Othman, R., A. Md. Thani, E.K. Ghani. 2009. Determinants of Islamic Social Reporting Among Top Shari¬ah-Approved Companies in Bursa Malaysia. Research Journal of International Studies. 12
Othman, Rohana & Thani, Azlan Md. 2010. Islamic Social Reporting Of Listed Companies In Malaysia. International Business & Economics Research Journal. Vol. 9, No. 4, pp 135-144
Sayekti, Yosefa dan Ludovicus Sensi Wondabio. 2007. Pengaruh CSR disclosure terhadap Earning Response Coefficient (Suatu Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta). Simposium Nasional Akuntansi X, Makassar, 26-28 Juli 2007