ISLAMIC SOCIAL REPORTING: THE DIFFERENCE OF PERCEPTION BETWEEN USER AND PREPARER OF ISLAMIC BANKING IN INDONESIA (original) (raw)
Related papers
DETERMINANT ON ISLAMIC SOCIAL REPORTING IN ISLAMIC BANKING (CASE STUDY IN INDONESIA
Islamic Bank in Indonesia have grown significantly, in 2000 indinesia only have two islamic bank, in the 2012 indonesia have eleven islamic bank. The growth of islamic bank in indonesia is because people trust if islamic bank is appropriate with al-quran and al-hadist. Beside of that islamic bank also have grown significantly in revenue from year to year. Islamic bank in indonesia must report they social reporting as in Undang-Undang (regulation) number 25 year 2007. But in the aplication they just inform some item like they only want to fulfil the regulation to avoid the sanctions. Whereas in islam rule islamic bank must to do social balance with their activities to get profit. This research is to find influence of firm characteristic and corporate governance to disclosure of islamic social reporting. This resultant hypotheses are tested on a sample 11 islamic bank's annual report in year 2012.
THE INTEGRATION OF DISCLOSURE OF ISLAMIC SOCIAL REPORTING (ISR) IN ISLAMIC BANK FINANCIAL STATEMENTS
Islamic bank has an economy function as well as a social function. Both of these functions is the ethical identity that Islamic banks are also participating in community improvement. So that these functions describe corporate social responsibility. The corporate social responsibility must be clearly expressed in the annual report of the Islamic bank. This study replicated the Haniffa and Hudaib research by examining social reporting practices of Islamic Banks in Indonesia. This examination involves a comparison of social disclosure 12 Islamic banks conducted through their annual reports to the ideal level of social disclosure that Islamic banks should be made, during the years 2014-2015. This comparison is done by using the Ethical Identity Index (EII) developed by Haniffa and Hudaib (2007). The findings revealed that at present, Islamic banks in Indonesia is still poor in the practice of social reporting.
Islamic social reporting disclosure as a form of social responsibility of Islamic banks in Indonesia
Banks and Bank Systems, 2020
Sharia-compliant companies had to add Islamic Social Reporting when disclosing Corporate Social Responsibility information due to its characteristics. Sharia-compliant companies in Indonesia still do not do this much, and it is very interesting to study, because every sharia-based entity must comply with sharia provisions in all aspects of its activities, including when compiling social reporting. The purpose of this study is to analyze the influence of profitability, liquidity, leverage, and an Islamic Governance Score on Islamic Social Reporting in Islamic commercial banks in Indonesia. The sampling is carried out using a purposive sampling technique for up to 10 Islamic commercial banks with a six-year observation period, so there are 60 units of analysis. The data are collected using a documentation technique. The analysis in the study uses panel data regression. Based on a Random Effect Model, the study showed that profitability and leverage do not affect Islamic Social Reporti...
Analysis of the Disclosure of Islamic Social Reporting Index At Sharia Banking in Indonesia
2022
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.
JFBA: Journal of Financial and Behavioural Accounting
This is the study conducted to determine the factors influence the Islamic Social Reporting (ISR) level disclosure at the bank of Islamic Commercial in Indonesia in period of 2016-2020 where the variables are company size (SIZE), profitability (ROA), and company age (AGE). The quantitative method used in this study is a causal research strategy (cause and effect) with panel data regression based on the help of Eviews' 10. All Islamic Commercial Banks who registered in Financial Services Authority (OJK) in 2016 – 2020 is population of this study. The researcher used the method of purposive sampling to choose the sample. The secondary data of this research gained from the reports of financial banking which is downloaded from its website. The researcher analyzed data by using multiple regression test and hypothesis testing. The results of this study indicate that there is a significant positive effect between company size, age and profitability on the level of disclosure in Islamic...
The Model Disclosure of Islamic Social Reporting in Islamic Bank Indonesia
MIX: JURNAL ILMIAH MANAJEMEN, 2022
Objectives: The purpose of this study is to analyze the determinants of the disclosure of Islamic Social Reporting in Islamic banks in IndonesiaMethodology: The population in this study are Islamic banks in Indonesia which amounted to 14 (fourteen) in total, while the sample used was 9 (nine) Islamic banks that have met the criteria, namely Islamic banks that have published financial reports, annual reports and corporate governance reports between the period of period 2015-2019.Finding: The results of this study indicate that compliance with sharia principles, duties and responsibilities of the sharia supervisory board have a significant positive effect on the disclosure of ISR whereas financial performance has no effect on the disclosure of ISR. Corporate governance has shown moderate effect of compliance sharia on the disclosure of ISR, while Corporate governance does not moderate effect of duties and responsibilities of sharia supervisory board on disclosure of ISR and Corpora...
Islamic Social Reporting in Shariah Banks in Indonesia
2019
From the Islamic perspective, the growth of Corporate Social Responsibility became an additional dimension for financial reporting. Islamic Social Reporting (ISR) is becoming a common practice among Shariah Banks in Indonesia. This study attempted to measure the determinants of ISR as practiced by shariah-approved Indonesian banks listed on the Indonesia Stock Exchange, as stated in their annual reports. The three variables used to test the determinants of ISR were company size, profitability, and leverage. Content analysis was used to evaluate ISR and analyze the annual reports of 11 shariah banks during the period 2014– 2016. Multiple regression analysis with panel data showed that company size, profitability, and leverage significantly affected the level of ISR. The findings contribute a new dimension to the knowledge of corporate reporting from the religiousity perspective.
Islamic Social Reporting of Islamic Banking in Indonesia
KnE Social Sciences
The objective of this study was to determine the influence of profitability, liquidity, company size, and leverage on the disclosure of Islamic social reporting (ISR) of Islamic banking in Indonesia. The period of research was 2016-2019 and a quantitative approach was used. The sample included 32 financial reports from 8 Islamic commercial banks in Indonesia registered with the Financial Services Authority for the period 2016-2019, and these were selected by purposive sampling. Data were analyzed through multiple linear regression. The results showed that: (1) profitability and the size of the company did not affect the disclosure of ISR; and (2) liquidity and leverage did affect the disclosure of ISR. Keywords: ISR, profitability, liquidity, size, leverage
Shirkah: Journal of Economics and Business, 2020
Sharia industry development encourages experts to design Corporate Social Responsibility (CSR) disclosure index that is more compatible with the characteristics of sharia-based corporate. However, studies examining CSR disclosure using Islamic Social Reporting (ISR) index that focuses on detailed results of content analysis from time to time still remains a paucity of evidence. Hence, this study aims to examine the practice of Islamic Social Reporting disclosure of sharia commercial banks in Indonesia. Drawing on the data obtained from CSR reports established by sharia banks in Indonesia, the results of content analysis disclosed that the ISR disclosure showed a fluctuating trend. It was also revealed that the six themes of ISR index have not been optimally disclosed. ISR disclosures of sharia banks in Indonesia were categorized as good since the average disclosure reached 50% in 2015 up to 2017, especially the corporate governance disclosure. This study’s results imply that it is n...
Islamic Social Reporting in Islamic Banking: Stakeholders Theory Perspective
SHS Web of Conferences, 2017
This research aims to compare the level of Corporate Social Responsibility disclosure on Islamic banking in Indonesia and Malaysia. Using data from annual report in seven public Islamic banks in Indonesia and seven public Islamic banks in Malaysia, this research find that the level ISR of Islamic banking in Indonesia are better than the level ISR of Islamic banking in Malaysia. There were significant differences between the two groups were observed with respect to the all theme of reporting.