NIATUN, SITI (2019) ANALISIS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERBANKAN SYARIAH BERDASARKAN ISLAMIC SOCIAL REPORTING INDEKS ( STUDI KOMPARASI INDONESIA, MALAYSIA DAN PAKISTAN ). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This purpose study to find out and analyze the application of social responsibility disclosures in Islamic banking in Indonesia, Malaysia and Pakistan based on the Islamic Social Reporting Index (ISR index). Then the object used in this study is Islamic banking which has published its annual report (Annual Report) which falls into the category 3 of the largest assets of each country. The method used is Content Analysis. The results of this study indicate that the overall disclosure of sharia banking social responsibility in Indonesia achieved the highest results then Malaysia after that Pakistan even though the disclosure of the responsibilities of each bank was not perfectly disclosed. Keywords : Islamic Social Reporting Index, Islamic Banking,Corporate Social Responsibility Penelitian ini bertujuan untuk mengetahui dan menganalisa penerapan pengungkapan tanggung jawab sosial pada perbankan syariah di Indonesia, Malaysia dan Pakistan berdasarkan Islamic Social Reporting Indeks (ISR indeks).. Kemudian objek yang digunakan dalam penelitian ini adalah perbankan syariah yang telah mempublikasikan laporan tahunan nya ( Annual Report) yang masuk ke dalam kategori 3 asset terbesar masing-masing Negara. Metode yang digunakan adalah Content Analysis. Hasil dari penelitian ini menunjukkan bahwa pengungkapan tanggung jawab sosial perbankan syariah secara keseluruhan Indonesia meraih hasil tertinggi kemudian Malaysia setelah itu Pakistan walaupun pengungkapan tanggug jawab masing bank tidaklah secara sempurna diungkapkan. Kata kunci :Islamic Social Reporting Indeks, bank syariah, pengungkapan tanggung jawab sosial.
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