ANALISIS PELAPORAN CORPORATE SOCIAL RESPONSIBILITY PADA PERBANKAN SYARIAH DALAM PERSPEKTIF SHARIA ENTERPRISE THEORY (Studi Pada Perbankan Syariah di Indonesia)

PUTRI, INEKE and Meutia, Inten and Yuniartie, Emylia (2018) ANALISIS PELAPORAN CORPORATE SOCIAL RESPONSIBILITY PADA PERBANKAN SYARIAH DALAM PERSPEKTIF SHARIA ENTERPRISE THEORY (Studi Pada Perbankan Syariah di Indonesia). Undergraduate thesis, Sriwijaya University.

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Abstract

To meet the infonnution needs of users the financial statements regarding the extent to which the company has implemented its social activities so that the right of people to live safely and peacefully, the welfare of employees, and the preservation of the natural surroundings can be maintained, it is necessary corporate social responsibility reporting or Corporate Social Responsibility (CSR). The aims of company not only achieve profit, and the responsible to shareholders, it also has other parties, as set forth in sharia enterprise theory: accountability to Allah (in vertical), and the horizontal as accountability to mankind and the natural environment. The purpose of this study is to find out the reporting of social responsibility activities of Sharia Banks in Indonesia, as well as to see conformity with the concept of shariah enterprise theory. Data analysis techniques using content analysis. This study uses the Annual Report of Sharia Commercial Banks• in Indonesia year 2013 until 2017 as the object of research. The results of this study indicate that in general, Sharia Banks has fulfill the fifth item of Sharia Enterprise Theory, namely vertical accountability to God, horizontal accountability to customers, employees, indirect stakeholders, and nature,it's just has not completed each dimension of sub item and Sharia Banks only prioritizes profit in its business objectives. This becomes out of synch with the objectives of the established Sharia Bank on the basis of religion aimed at creating a material and spiritual balance for its adherents.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	: Corporate Social Responsibility (CSR), Sltaria Banking, Sharia Enterprise Theory (SET)
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD2951-3575 Cooperation. Cooperative societies H Social Sciences > HD Industries. Land use. Labor > HD60-60.5 Social responsibility of business
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	25 Sep 2019 07:06
Last Modified:	25 Sep 2019 07:06
URI:	http://repository.unsri.ac.id/id/eprint/8892

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