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Submitted
December 27, 2022
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December 30, 2022
Published
December 30, 2022
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Abstract
The purpose of this study was to determine and analyze the Islamic Social Reporting Index at Islamic banks and the Islamic Social Reporting Index at Bank Syariah Indonesia (BSI). The method used in this study is a qualitative approach through interviews and content analysis. The subject of this research is the Islamic Social Reporting Index. The object used in this research is the publication report of Bank Syariah Indonesia (BSI). The Islamic Social Reporting Index items used in this study amounted to 50 items, covering 6 themes including investment and finance, products and services, employees, social, environment, and organizational governance. The results of the analysis of the Islamic Social Reporting Index in the annual report show that there are 43 items that are in accordance with the Islamic Social Reporting Index. The percentage of Islamic Social Reporting Index obtained by Bank Syariah Indonesia (BSI) is 86%. This shows that Bank Syariah Indonesia (BSI) in the disclosure of social responsibility reports is in accordance with sharia values. From the results of this study, it is expected that the Financial Services Authority will make rules for Islamic banks in presenting their annual reports.
Keywords
islamic social reporting indexsharia bankBSI
Article Details
How to Cite
Febriyanti, N., Ihsani, F. A. ., & Bustamir, A. . (2022). Analysis of the Disclosure of Islamic Social Reporting Index At Sharia Banking in Indonesia. DIKTUM: Jurnal Syariah Dan Hukum, 20(2), 432–452. https://doi.org/10.35905/diktum.v20i2.4368
References
- Annual Report 2021, Bank BSI KC Padang Imam Bonjol.
Aidil Bustamir, Interview: Vice President Director of Bank BSI KC Padang Imam Bonjol, 2022.
Ardhiansyah, F., & pramelani, P. (2021). IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN KONSEP TRIPLE BOTTOM LINE PT BANK SYARIAH XYZ TAHUN 2018, 2019 dan Q3 2020. Jurnal Ekonomi Dan Bisnis (EK&BI), 4(1), 393-402. doi:10.37600/ekbi.v4i1.235
Evans, T. G. (2003). Accounting Theory: Contemporary Accounting Issue. South Western
Febriyanti, N., Syam, N., & Arifin, S. (2022). Patterns of Sharia-Based SMEs’ Mentoring and Development in K-UKM Clinic East Java. Proceedings of Islamic Economics, Business, and Philanthropy, 1(2), 318–331. Retrieved from https://jurnalfebi.iainkediri.ac.id/index.php/proceedings/article/view/250
Febriyanti, Novi (2018) Implementasi analisis pembiayaan dalam menekan tingkat Non Performing Financing (NPF) di Bank Syariah Bukopin Kantor Cabang Sidoarjo. Undergraduate thesis, UIN Sunan Ampel Surabaya.
Inten Meutia, Menata Pengungkapan CSR di Bank Islam (Suatu Pendekatan Kritis), Jakarta: Citra Pustaka Indonesia, 2020.
Kasmir. (2018). Analisis Laporan Keuangan, Depok: Rajawali Press.
Majeed, S., Aziz, T., & Saleem, S. (2015). The effect of corporate governance elements on corporate social responsibility (Csr) disclosure: An empirical evidence from listed companies at kse Pakistan. International Journal of Financial Studies, 3(4), 530–556. https://doi.org/10.3390/ijfs3040530Othman,
Mulyadi, Nur Afifah Kumalasari. (2019). STUDY EMPIRIS PENILAIAN LAPORAN KEUANGAN BANK SYARIAH DI INDONESIA BERDASARKAN STANDAR IFRS DAN AAOIFI. Jurnal Akuntansi, Vol 5, No 2, 46-63. http://dx.doi.org/10.35906/ja001.v5i2.536
Peraturan Otoritas Jasa Keuangan Nomor 6/POJK.03/2015 tentang Transparansi dan Publikasi Laporan Bank
Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 tentang Laporan Tahunan Emiten atau Perusahaan Publik
Setiyowati, A., Azqiya, K. (2022) "Corporate Sosial Responsibility (CSR) pada Bank Syariah Mandiri KC. Jemur Handayani Surabaya Dalam Perspektif Maqhasid Syariah Indeks". Jurnal Ilmiah Ekonomi Islam, 8(02), 2010-2019. http://dx.doi.org/10.29040/jiei.v8i2.4291
Sugiyono. (2015). Metode Penelitian Kuantitatif dan R&D, Bandung : Alfabeta.
Syariati, .... (2022). Pengungkapan Islamic Corporate Social Responsibility (ICSR) PERUSAHAAN DI Jakarta Islamic Index (JII). Syntax Literate ; Jurnal Ilmiah Indonesia, 7(9), 13028-13039. doi:10.36418/syntax-literate.v7i9.9390
Undang-Undang Republik Indonesia No. 21 Tahun 2008 tentang Perbankan Syariah, Pasal 7.
Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang Perseroan Terbatas, Pasal 74.
Zuhra, S. (2022). "LEMBAGA KEUANGAN SYARIAH DAN TANGGUNG JAWAB SOSIAL (CSR): PENGUNGKAPAN BERDASARKAN ISLAMIC SOCIAL REPORTING (ISR) INDEKS". Jurnal Profita: Akuntansi dan Bisnis, 3 (1), 51-64. http://dx.doi.org/10.47896/ab.v3i1.507
References
Annual Report 2021, Bank BSI KC Padang Imam Bonjol.
Aidil Bustamir, Interview: Vice President Director of Bank BSI KC Padang Imam Bonjol, 2022.
Ardhiansyah, F., & pramelani, P. (2021). IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN KONSEP TRIPLE BOTTOM LINE PT BANK SYARIAH XYZ TAHUN 2018, 2019 dan Q3 2020. Jurnal Ekonomi Dan Bisnis (EK&BI), 4(1), 393-402. doi:10.37600/ekbi.v4i1.235
Evans, T. G. (2003). Accounting Theory: Contemporary Accounting Issue. South Western
Febriyanti, N., Syam, N., & Arifin, S. (2022). Patterns of Sharia-Based SMEs’ Mentoring and Development in K-UKM Clinic East Java. Proceedings of Islamic Economics, Business, and Philanthropy, 1(2), 318–331. Retrieved from https://jurnalfebi.iainkediri.ac.id/index.php/proceedings/article/view/250
Febriyanti, Novi (2018) Implementasi analisis pembiayaan dalam menekan tingkat Non Performing Financing (NPF) di Bank Syariah Bukopin Kantor Cabang Sidoarjo. Undergraduate thesis, UIN Sunan Ampel Surabaya.
Inten Meutia, Menata Pengungkapan CSR di Bank Islam (Suatu Pendekatan Kritis), Jakarta: Citra Pustaka Indonesia, 2020.
Kasmir. (2018). Analisis Laporan Keuangan, Depok: Rajawali Press.
Majeed, S., Aziz, T., & Saleem, S. (2015). The effect of corporate governance elements on corporate social responsibility (Csr) disclosure: An empirical evidence from listed companies at kse Pakistan. International Journal of Financial Studies, 3(4), 530–556. https://doi.org/10.3390/ijfs3040530Othman,
Mulyadi, Nur Afifah Kumalasari. (2019). STUDY EMPIRIS PENILAIAN LAPORAN KEUANGAN BANK SYARIAH DI INDONESIA BERDASARKAN STANDAR IFRS DAN AAOIFI. Jurnal Akuntansi, Vol 5, No 2, 46-63. http://dx.doi.org/10.35906/ja001.v5i2.536
Peraturan Otoritas Jasa Keuangan Nomor 6/POJK.03/2015 tentang Transparansi dan Publikasi Laporan Bank
Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 tentang Laporan Tahunan Emiten atau Perusahaan Publik
Setiyowati, A., Azqiya, K. (2022) "Corporate Sosial Responsibility (CSR) pada Bank Syariah Mandiri KC. Jemur Handayani Surabaya Dalam Perspektif Maqhasid Syariah Indeks". Jurnal Ilmiah Ekonomi Islam, 8(02), 2010-2019. http://dx.doi.org/10.29040/jiei.v8i2.4291
Sugiyono. (2015). Metode Penelitian Kuantitatif dan R&D, Bandung : Alfabeta.
Syariati, .... (2022). Pengungkapan Islamic Corporate Social Responsibility (ICSR) PERUSAHAAN DI Jakarta Islamic Index (JII). Syntax Literate ; Jurnal Ilmiah Indonesia, 7(9), 13028-13039. doi:10.36418/syntax-literate.v7i9.9390
Undang-Undang Republik Indonesia No. 21 Tahun 2008 tentang Perbankan Syariah, Pasal 7.
Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang Perseroan Terbatas, Pasal 74.
Zuhra, S. (2022). "LEMBAGA KEUANGAN SYARIAH DAN TANGGUNG JAWAB SOSIAL (CSR): PENGUNGKAPAN BERDASARKAN ISLAMIC SOCIAL REPORTING (ISR) INDEKS". Jurnal Profita: Akuntansi dan Bisnis, 3 (1), 51-64. http://dx.doi.org/10.47896/ab.v3i1.507
Aidil Bustamir, Interview: Vice President Director of Bank BSI KC Padang Imam Bonjol, 2022.
Ardhiansyah, F., & pramelani, P. (2021). IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN KONSEP TRIPLE BOTTOM LINE PT BANK SYARIAH XYZ TAHUN 2018, 2019 dan Q3 2020. Jurnal Ekonomi Dan Bisnis (EK&BI), 4(1), 393-402. doi:10.37600/ekbi.v4i1.235
Evans, T. G. (2003). Accounting Theory: Contemporary Accounting Issue. South Western
Febriyanti, N., Syam, N., & Arifin, S. (2022). Patterns of Sharia-Based SMEs’ Mentoring and Development in K-UKM Clinic East Java. Proceedings of Islamic Economics, Business, and Philanthropy, 1(2), 318–331. Retrieved from https://jurnalfebi.iainkediri.ac.id/index.php/proceedings/article/view/250
Febriyanti, Novi (2018) Implementasi analisis pembiayaan dalam menekan tingkat Non Performing Financing (NPF) di Bank Syariah Bukopin Kantor Cabang Sidoarjo. Undergraduate thesis, UIN Sunan Ampel Surabaya.
Inten Meutia, Menata Pengungkapan CSR di Bank Islam (Suatu Pendekatan Kritis), Jakarta: Citra Pustaka Indonesia, 2020.
Kasmir. (2018). Analisis Laporan Keuangan, Depok: Rajawali Press.
Majeed, S., Aziz, T., & Saleem, S. (2015). The effect of corporate governance elements on corporate social responsibility (Csr) disclosure: An empirical evidence from listed companies at kse Pakistan. International Journal of Financial Studies, 3(4), 530–556. https://doi.org/10.3390/ijfs3040530Othman,
Mulyadi, Nur Afifah Kumalasari. (2019). STUDY EMPIRIS PENILAIAN LAPORAN KEUANGAN BANK SYARIAH DI INDONESIA BERDASARKAN STANDAR IFRS DAN AAOIFI. Jurnal Akuntansi, Vol 5, No 2, 46-63. http://dx.doi.org/10.35906/ja001.v5i2.536
Peraturan Otoritas Jasa Keuangan Nomor 6/POJK.03/2015 tentang Transparansi dan Publikasi Laporan Bank
Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 tentang Laporan Tahunan Emiten atau Perusahaan Publik
Setiyowati, A., Azqiya, K. (2022) "Corporate Sosial Responsibility (CSR) pada Bank Syariah Mandiri KC. Jemur Handayani Surabaya Dalam Perspektif Maqhasid Syariah Indeks". Jurnal Ilmiah Ekonomi Islam, 8(02), 2010-2019. http://dx.doi.org/10.29040/jiei.v8i2.4291
Sugiyono. (2015). Metode Penelitian Kuantitatif dan R&D, Bandung : Alfabeta.
Syariati, .... (2022). Pengungkapan Islamic Corporate Social Responsibility (ICSR) PERUSAHAAN DI Jakarta Islamic Index (JII). Syntax Literate ; Jurnal Ilmiah Indonesia, 7(9), 13028-13039. doi:10.36418/syntax-literate.v7i9.9390
Undang-Undang Republik Indonesia No. 21 Tahun 2008 tentang Perbankan Syariah, Pasal 7.
Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang Perseroan Terbatas, Pasal 74.
Zuhra, S. (2022). "LEMBAGA KEUANGAN SYARIAH DAN TANGGUNG JAWAB SOSIAL (CSR): PENGUNGKAPAN BERDASARKAN ISLAMIC SOCIAL REPORTING (ISR) INDEKS". Jurnal Profita: Akuntansi dan Bisnis, 3 (1), 51-64. http://dx.doi.org/10.47896/ab.v3i1.507