Open AccessPenerapan Tanggung Jawab Sosial Perbankan Syariah Milik Negara dengan Indeks Islamic Social Reporting
Author(s) -
Muhamad Fauzi,
Wahyu Haris Akbarudin,
Iwan E. Darmasetiawan,
Ahmad Darussalam
Publication year - 2020
Publication title -
jurnal ilmiah ekonomi islam
Language(s) - English
Resource type - Journals
eISSN - 2579-6534
pISSN - 2477-6157
DOI - 10.29040/jiei.v6i3.1342
Subject(s) - islam , corporate social responsibility , accounting , business , nonprobability sampling , corporate governance , social responsibility , islamic banking , content analysis , descriptive statistics , finance , public relations , political science , sociology , social science , population , philosophy , statistics , theology , demography , mathematics
The issue of merging Islamic banking in Indonesia is important as an effort to increase market share and competitiveness, while the social responsibility practice of Islamic banking in Indonesia is in the lowest rank among Southeast Asian Muslim countries. Are two things important for public confidence in the Islamic banking industry in Indonesia, which has a less informative predicate and not implementing social activities performance. Purpose this paper to explaine implementation of social responsibility for state-owned Islamic banking. Qualitative descriptive research method using Ethnographic Content Analysis (ECA) technique from annual reports with purposive sampling technique are BNI Syariah, Bank Syariah Mandiri and BRI Syariah at 2014-2018 using the Islamic Social Reporting (ISR) Index by AAOIFI. The results showed are funding and investment with (68.89%), products and services (91.11%), employees (68.72%), society (75.15%), environment (46.67%), and corporate governance (88.44%), a whole revealed that the social responsibility of state-owned Islamic banking (73.16%). Conclusion predicate of implementing social responsibility is very informative (products and services as well as corporate governance), informative (funding and investment, employees, community) and less informative (environment) so that the implementation of social responsibility in state-owned Islamic banking is informative in the order of BSM, BNI Syariah and BRI Syariah,